UNIVERSIDAD DE MANILA

SCHOOL OF PUBLIC MANAGEMNT IN GOVERNMENT

COURSE SYLLABUS
PUBLIC FISCAL ADMINISTRATION

I. COURSE DESCRIPTION:

The course is a study of the various aspects of tax administration, government budgeting,
accounting and auditing, debt management, treasury management and supply
management. It is about the principles and practices of Philippine public finance, fiscal
policy and financial administration in public sector.

The course examines policy options with strategic trade-offs and operational implications,
for the design and implementation of public finance and public policy.in both high income
countries as well as developing and transitional economies.

II. COURSE OBJECTIVES

Public finance issues are central to economic and political discourse worldwide, as one of
the primary functions of the governments is to generate resources from its people to spend
money improving the lives of its people.

At the end of the course, students are expected to :

a.) Have acquired the essential and necessary knowledge and demonstrate competence by
which they can search, assess, evaluate and analyse the strengths and weaknesses of
the prevailing organizations, processes, methods and techniques as well as other
management tools employed by the Government in managing its financial affairs.
b.) Have discovered and be able to formulate suitable and workable solutions to the
problems and weaknesses besetting the prevailing system of public fiscal administration
as well as to study measures to improve the prevailing system.

III. COURSE OUTLINE

A. Introduction to the study of Public Fiscal Administration

1.) Democracy, people and governance
2.) Development and fiscal administration
3.) Evolution of Philippine financial system

B. Public Fiscal Management

1.) Meaning, Role, and Scope of Public Finance Management and Public Policy
2.) Evaluation of the present Philippine Public Finance Management and
Administration
3.) Constitutional and Legal basis of Public Finance and Fiscal Administration in the
Philippines.
 C. National Development and Expenditures
1.) The Philippine Resource Generation System, Taxation and Roles of BIR and BOC
2.) Financing National government, local government and public corporation
3.) Processes, methods and Patterns of Public Expenditures

D. Public Finance Cycle

1.) Planning and Budgeting
2.) Implementation, Controlling and Reporting
3.) Public Accountability
- Rationale What> Why>
- Constitutional Mandate and its Operationalization
- Tools, Techniques and Methods

E. Role of the following:

1.) NEDA 4.) BSP 7.) DBM
2.) DOF 5.) MONETARY BOARD
3.) BIR, BOC, EARNIGN AGENCIES 6.) DBCC

F. Public Budgeting System

1.) Theories, Types and Application
2.) Budget Organization and Processes Philippine Style
3.) Current Approaches in Budgeting

G. State Accounting in the Philippines

1.) Government Accounting System
2.) Latest Development in Phil Gov’t Accounting System
3.) Issues and Problems of Government Accounting

H. State Auditing in the Philippines

1.) State Audit System
2.) Latest Development in Philippine Gov’t Audit Miles
3.) Issues and Problems in Government Audit

I. Public Borrowings and Public Debt

1.) Theories of Public Borrowings
2.) Latest Philippine Experience in Public Borrowing
3.) Solutions to Problems

J. State Owned and Controlled Corporation (Public Enterprise)

1.) Definition, Rationale, Nature, Scope and Controls
2.) The Present and Future of Public Corporations
3.) State Ownership vs. Privatization PPP

IV. COURSE REQUIREMENT:

a.) Class Interaction
b.) Group/Individual issue Presentation
c.) Individual Research Paper
d.) Final Exams
V. PRESENTATION AND DISCUSSION OF INDIVIDUAL RESEARCH PAPER

 Public Money Scam and Public Audit

 Conversion and Technical Malversation
 Who Audits COA?
 Accounting and Auditing Contacted Out to Private Sector
 Debt Service and Government Public Service
 New Government Accounting System (EGAS and PPSAS) An evaluation
 Organizational Structures of Accounting Services and Auditing Services
 BIR-BOC Issues/Problems
 Privatization
 Graft and Corruption and its Impact on Government Operations and Public
Development

VI. REFERENCES: