Duration
30h Th
Number of credits
| Interuniversity certificate in public finances (not organised in 2021-2022) | 2 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Based on the experience of practitioners, the module aims to deepen the knowledge the basic acquired in the core.
Based on very specific cases and situations, students will be expected to develop analytically their knowledge of State accounting, spending control, financial relations between different political collectivities (federal and federated).
According to the news, some issues related to the current fiscal crisis will be particularly developed. Students will also submit a plan for the management and implementation of a public investment project at both the federal and the federated entities entity.
Learning outcomes of the learning unit
At the end of this module the participant will be able to:
- Understand financial links between federal and federated entities through the (current and future) Special Finance Act and the various tools in place to implement: allocation funds, endowments to the general budget of the expenses of federal State and actual functioning of fiscal autonomy.
-Understand the European System of Accounts (SEC 1995): a deepening of basic skills (calculation of balances to finance and funding, development of criteria and procedure excessive debt, etc.) and functional Classification.
-Understand the risks, opportunities and implications in the eyes of various 'stakeholders' in the implementation of the accounting reform of the State (Laws of 2003) in the various entities.
-Deepening of basic skills: to enter virtually opportunities and implications of the implementation of the audit and internal control.
-Understand the issues and constraints of a public investment made at the federal, regional of community level.
Prerequisite knowledge and skills
Students must have previously completed the course "Fondements du droit des finances publiques"
Planned learning activities and teaching methods
The course is organized in the form of lectures by professionals. These lectures are coordinated and supervised by teachers. Teachers involve students and organized the interactivity of the course.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face
Course materials and recommended or required readings
Professionals who give lectures deliver to the students before each class session a PowerPoint document and a small set of documents.
Students are assessed in the context of their graduation thesis. The graduation thesis must be based on the concepts taught during the class sessions.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Marc.Bourgeois@uliege.be
Damien.piron@uliege.be