Financial administration of public institutions

Course Code: FB322 • Study year: III • Academic Year: 2024-2025
Domain: Finance • Field of study: Finance and Banks
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Dan Constantin Dănulețiu
Seminar tutor: Dan Constantin Dănulețiu
Form of education Full-time
Form of instruction: Class / Seminary
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 4

Course aims:

To understand the structure of the public institutions
To apply methods and techniques of forecasting to determine the budget of the public institution
To identify activities with impact on the budget execution of the public institution

Course Entry Requirements:

Not needed

Course contents:

1. The public institution – concept, types, relationships 2. Forecasting revenues and expenditures of the public institution 3. Elaborating the capital budget of the public institution 4. Execution of the budget at the level of public institution 5. Public procurements 6. Personnel and payroll in the public institutions 7. Public internal financial control in Romanian public institutions

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

To analyze critically the functioning of the public institution The abilities to develop budgets in the public organizations and to execute them

Learning outcomes verification and assessment criteria:

Final exam (60%), project (40%)

Recommended reading:

Khan, A., Bartley Hildreth, W., Case studies in public budgeting and financial management, Marcel Dekker, New York, 2003, -.
Thai Khi V., International handbook of public procurement, CRC Press, Boca Raton, 2009, -.
Schwartz G. et al., Public investment and Public-Private partnerships, Palgrave MaccMillan, -, 2008, -.
Frank H.A., Public financial management, CRC Press, Boca Raton, 2006, -.
International Monetary Fund, MANAGING GOVERNMENT COMPENSATION AND EMPLOYMENT—INSTITUTIONS, POLICIES, AND REFORM CHALLENGES, -, -, 2018, -.
Charles E. Menifield, Basics of Public Budgeting and Financial Management: A Handbook for Academics and Practitioners, Hamilton Books, -, 2017, -.