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| DCER0031-1 | Law grounds of public finance
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the first semester, review in January |
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Course contents :
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| After a general introduction to situate the phenomenon of public finances in the global context, the module covers the study of the basic principles of budgetary law . This is a static perspective : constitutional and legal principles , criteria for the budget presentation and study of various forms of "credits " spending ; comments frequently made multiple budgetary fundamentals exceptions : creating people moral separate public law, using the technique of budgetary funds , debudgetisations , overview of alternative methods of financing public services (public-private partnerships , management contracts in certain public bodies , etc. . ) . The entry into force of the new system from the reform of May 2003 at the federal government will receive particular attention.
The view is then considered and the dynamic progress of the budget cycle from budget preparation to the closing of accounts , through the various phases of the "life" of the budget (adoption , implementation, monitoring ) . The focus is immediately on the diversity of stakeholders and their respective roles (Court of Auditors, the body of the Inspectorate of Finance , Board of Finance, ... ) .
The study of the legal framework for public borrowing will attract the attention , given recent developments and the current context of acute fiscal crisis . |
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Learning outcomes of the course :
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| After this module, participants will be able to:
· Articulate and describe the scope of the elements of the Constitution, special laws, ordinary laws and royal decrees which are, in general, the sources of budgetary law,
· Define the concept of budget;
· Explain the form of the budget, the scope of the budget authorization and its political and legal significance;
· Distinguish the different types of budget documents describe the function and explain the operation;
· Read a budget grasp the scope, understand the policy choices behind the numbers and budget tables;
· Articulate and explain the legal and political significance of the various budgetary principles, understand the scope of many exceptions to these principles by law and / or budgetary practice;
· Understand the budget classification system;
· State the phases of development of the budget;
· State the procedures for pre-control the implementation of the expenditure;
· Describe the actions contributing to the implementation of the budget of expenditures;
· Include the inherent limitations of internal control legal bases;
· Understand current developments in the law of public accounting:. Fedcom computerization system, etc.;
· Describe the scope of the European Pact on Stability and Growth on Belgian public finances;
· Explain the concept of public deficit;
· Describe the evolution of public debt over time;
· Know the principles of local government finance (municipalities and provinces);
· Read a municipal or provincial budget;
· Distinguish and understand the essence of the traditional budgetary accounting of local entities and the new accrual accounting. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Basic knowledge of Belgian constitutional law, the institutional structure of federal Belgium, administrative landscape, as well as modes of administration (central and local authorities). |
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Planned learning activities and teaching methods :
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| The course aims to study the basic concepts of the Belgian budgetary law. Thus, the teaching method is ex cathedra. Each course is based on a powerpoint document previously delivered to students. In addition, students receive a series of documents to read before or after the class sessions. Since most students already have professional practice, the teacher frequently questions the students during class sessions. The course is thus interactive. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face |
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Recommended or required readings :
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| Students receive a powerpoint document that serves to support the course. In addition, students receive a set of doculents to read before or after class. This documentation file is posted on the website for students. Students are also encouraged to download themselves budgetary documents on official websites. |
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Assessment methods and criteria :
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| Oral exam. Open-book examen.
Students are asked to combine theoretical and practical aspects of the subject matter. They must answer questions based on practical cases. |
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Work placement(s) :
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Organizational remarks :
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| The Secretariat of the certificate in public finance indicates the local course and schedule prior to any class session. |
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Contacts :
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| Professeur Marc Bourgeois
marc.bourgeois@ulg.ac.be
Assistant : Maxime Uhoda
maxime.uhoda@ulg.ac.be |
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