Finance of the local government 2600-DSFRz3pfpFST
1. The local self-government sector as an element of the public finance sector. Decentralization of public finances
2. Legal basis for the finance of local self-government units (Constitution of the Republic of Poland and ECLS)
3.The concept of the local self-government budget. Budget functions. Budget construction. Budget rules
4.Budget procedure
5.MFF (multi-year financial forecast) – its meaning and consequences
6. Income of local self-government units at various levels
7. Sources of own income of local government units - types, characteristics, importance
8. Tax authority of the local self-government unit. Local taxes and fees
9. General subsidies and targeted subsidies as sources of external funding for local self-government units - principles of subsidizing the local self-government
10. European funds for local self-governments
11. Expenditures of local self-government units. Subsidies from the budgets of local self-government units
12. Principles of financial management of auxiliary units in local self-government
13. Basics of financial management of municipal unions and metropolitan unions
14. Debt and deficit of a local self-government unit. Concepts and sources of financing
15.Individual debt ratio
16. Supervision over the financial management of local self-government units. Control and audit in local self-government units
Type of course
Mode
Learning outcomes
Student after completing the course:
In terms of knowledge:
K_W01 Knows and understands at an advanced level the terminology relating to local self-government finance
K_W02 Knows and understands to an in-depth extent rules, procedures and practices regarding local self-government finance
K_W03 Knows and understands advanced economic theories and models of local self-government finance
K_W04 Knows and understands at an advanced level legal regulations regarding local self-government finance
K_W05 Knows and understands to an advanced degree technological, social, political, legal, economic and ecological processes and phenomena and their impact on the of local self-government finance.
In terms of skills:
K_U01 Is able to use the theory of the discipline of economics and finance and complementary disciplines (management and quality sciences, legal sciences) to recognize, diagnose and solve problems related to the local self-government finance using the appropriate selection of sources and adapting existing methods.
K_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on the local self-government finance using the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports on local self-government finance and present them communicatively, also in English - using IT and communication tools.
K-U05 Is able to plan and organize own and team work in the field of local self-government finance
K_U06 Has the ability to self-educate and improve acquired qualifications in the field of local self-government finance
In terms of attitudes:
K-K01 Is ready to assess and critically approach situations and phenomena related to the local self-government finance
K_K03 Is ready to comply with professional ethical standards in the field of local self-government finance
Assessment criteria
Learning outcomes are verified on an ongoing basis while discussing legal regulations regarding the finances of local government units and when discussing presentations prepared by students) and finally during the seminar.
Preparing and presenting a presentation (max. 10 points, minimum 5 points required) and multiple-choice test (max. 10 points, minimum 4 points required)
Marking criteria:
A total of 20 points can be scored.
Rating scale:
• up to 9 points - grade 2.0
• 10-11 points - grade 3.0
• 12-13 points - grade 3.5
• 14-15 points - grade 4.0
• 16-17 points - grade 4.5
• 18-20 points – grade 5.0
Bibliography
Materials for listeners prepared by the lecturer.
P. Sołtyk, Finanse samorządowe Teoria i praktyka, Difin,, Warszawa 2021
Ustawa z dnia 27 sierpnia 2009 r. o finansach publicznych
Ustawa z dnia 13 listopada 2003 r. o dochodach jednostek samorządu terytorialnego
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: