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| SPOL2207-1 | Local Accounting | ||
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| Duration : | 15h Th | ||
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| Credits/ECTS : | |||
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| Holder(s) : | Alain Coenen | ||
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| Course contents : | Beyond what one might expect from its title the course aims at a general approach to the problems of public finances. It looks not only at public finances stricto sensu but also at: -the public budget -the budget and accounting in the public finance 'satellites'; management, intercommunity finances, charities, non-profit making organisations, the church -management of the treasury -public debt -several elements concerning financial analysis: ratios and aggregates based on budgetary accounting as well as general accounting (financial reports) -the function of the pubic tax collection system -municipal banks -public taxes -municipal financing -institutions burdened with debts. | ||
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| Course objective : | The course objectives are the following: a -allow the students to get a fix on, if only through legal and regulatory texts, a very specific subject but one which nonetheless figures in numerous exams leading to posts in local government b - to place the study of public finances within the wider context of administrative law such as attributing and functioning of public bodies or tutelage c - to get students involved straight away on the basis of what they know of public finances in their areas, for example through articles in the press d - to use current affairs and events to highlight certain issues found in the course, the following in the years 1996-1998 for example: -the cancellation, by the Council of State, of the official advice circulated by the Walloon Region and called 'Fiscal Peace' -the cancellation, by the Arbitrage Court, of a section of the law of the 24th of December, 1996, concerning the setting up and collecting of provincial and local taxes - the transformation of "Crédit communal de Belgique" into holding type structures -the problem of fiscal schemes applied to municipalities, looking at the amounts the Walloon Region levies on municipalities in the context of its public waste policies. | ||
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| Prerequisites : | No formal requirements but it goes without saying that some basic knowledge of how municipalities and their respective institutions function would make it easier to approach the problems discussed during the course. | ||
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| Organization : | A 15h course given in the second semester | ||
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| Written notes : | Students will be provided with
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| Assessment : | An oral exam during which students can consult any documents they think useful, including the course notes | ||
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| Contacts : | Further information can be had from the course teacher: àthe Beyne-Heusay public administration: Tél. : 04/358 69 20 (n° général) Tél. : 04/355 89 14 (n° direct) Fax : 04/358 36 29 Private : Tél. : 04/358 41 08 | ||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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