The system of public budget and its relation with the fiscal policy of the government, the role of the budget in stabilization and development, systems and procedures of budget preparation, financing and taxation, government expenditures and their functional and economic roles, the organic law of the budget, the laws and regulations of the treasury, intergovernmental fiscal relations, financial planning. Case studies in financial planning in the public sector.
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Prerequisite:
PUBA231 | INTRODUCTION TO GOVERNMENTAL ACCOUNTING