Republic of the Philippines

UNIVERSITY OF NORTHERN PHILIPPINES

Tamag, Vigan City

COLLEGE OF PUBLIC AND ADMINISTRATION

SYLLABUS

Course Code: PA 107 Descriptive Title: Public Fiscal Administration Credit Units: 3
Prerequisite: None
Course Description: This course introduces students to the understanding the concept of public fiscal administration, its
development, constitutional and legal basis, the development goals of the Philippine government, government
planning and budgeting, accounting and auditing, financing, and contemporary issues on fiscal administration..

Vision of UNP: UNP as a global university anchored on excellence.

Mission of UNP: To produce globally competitive and proactive professionals through excellent instruction, research, extension and
production.
College Goals: To develop effective leaders in government and non-government organizations and to stimulate knowledge production
and management.
Program Objectives: a) Provide students with knowledge, practical and leadership skills in public policy and management;
b) Equip students with advanced research skills; and
c) Install the values of participation, accountability, responsiveness, transparency and integrity.

Course Outcomes: Bachelor of Public Administration

After completing the course, the student should be able to:
a. Discuss the basic concept, development, and legal basis of public fiscal administration;
b. Have a working knowledge of the development goals, planning and budgeting, accounting and auditing, and financing the
government; and
c. Analyze the contemporary issues on fiscal administration..
 Course Requirements:
1. Attendance and Participation in class discussion---------------------15%
2. Assignments/Projects --------------------------------------------15%
3. Quizzes --------------------------------------------------------------30%
4. Mid-term and Final Examinations (with project: sample of
annual budget) -----------------------------------------------------40%
100%
GRADING SYSTEM:
1.0 - 1.25 Superior
1.5 - 1.75 Very Good
2.0 - 2.25 Good
2.5 - 2.75 Fair
3.00 Passing
5.00 Failed
Inc Incomplete

Course Outline:
Learning Topic Methodology Learning Assessment Tools/ Time References
Outcomes Resources Methods Allot
ment
(Hour
s)
At the end of the 1) Vision and Mission of Reading and VMGO Oral exam 2 hrs VMGO
lesson, the student the University internalizing the Frames
shall be able to: 2) Goals of the college VMGO
1) articulate the 3) Objectives of the Syllabus
VMGO of the program Discussion
university and the
college.
2) to perform his Course orientation and Discussion Syllabus Presentation 2 hrs. Syllabus
responsibility as a requirements
student and submit
the requirements on
schedule.
3) to tell the A. Overview on Public
definition and Fiscal Administration on-line -Presentation 6 hrs. Briones, Leonor.
differences of terms, 1. Definition of terms -Class source
2. Difference of terms Ursulom, Florida. 2018.
rationale for public discussion -Class Participation Unpublished
3.Rationale for Public
sector intervention, Sector Intervention Instructional Material:
functions of fiscal 3.1 Market Failure -Powerpoint -Assignment Public Fiscal
policy, and the presentation book Administration
3.2 Public Goods and
agencies concerned Privately -Quiz Louie A. Medinaceli and
in the process of Provided Public David Golla.
fiscal policy. Goods
4. Functions of Fiscal Marvin Sy. 2016. “Lacson
Policy to seek SC help on
5. Agencies concerned in budget ‘pork-like’
items”. December
the Formulation,
16, 2016”
Implementation and Extracted from
Evaluation of Fiscal https://sg.news.yah
Policy oo.com/lacson-
4) to discuss the B. Development and Legal -Powerpoint On-line 6 hrs. seek-sc-help-
budget-
development of Basis of Public Finance presentation sources -Presentation 000000617.html
Public Finance and 1. Early Public Finance on December 16,
a. Expenditures 2016
its legal basis. book -Class Participation
during the
Ancient Finance -Class Jared Lewis,
http://smallbusines
b. Revenues during discussion -Assignment s.chron.com/four-
the Ancient major-functions-
 Finance -Activity -Quiz fiscal-policy-
32485.html
2. Medieval Public (individual/
Finance group) http://
a. Feudalism during www.indexmundi.com/
the Medieval philippines/millennium-
Public Finance -Assignments development-goals.html
3. The Rise of Central https://ctas-
Government eli.ctas.tennessee.edu/
4. Beginnings of reference/budget-process-
Capitalism in the and-approaches
Three Schools of http://www.up.edu.ph/
Thought: evolution-of-the-pork-
Mercantilism, barrel-system-in-the-
Cameralism, and philippines/
Physiocracy
5. Constitutional and https://finmin.lrv.lt/en/
competence-areas/public-
Legal Bases of and-private-partnership-
Public Fiscal ppp/ppp-advantages-and-
Administration disadvantages

5. to discuss the C. Policies And Principles http://

www.businessforum.ph/
policies and In Fiscal threads/1100-How-much-is-
principles in fiscal Administration the-pork-barrel-of-the-
President-of-the-Philippines
administration 1. Policies on Phil.
Public Fiscal Adm.
2. The Phil.
Budgetary Process
3. Funds maintained
by LGUs
4. Principles of Phil.
Public Fiscal Adm.
for Agency
 Guidance
5. Local Fiscal Mgt.
6. Budgetary
Requirements
6) to describe the D. Development Goals, Book -Presentation 7 hrs
development goals, Models and Stages of -Powerpoint
models, and stages development presentation On-line -Class Participation
of development. 1. The Millenium source
Goals of -Assignment
Development: -Class
Philippines
discussion -Quiz
2. Stages of
Development
3. Economic Models -Activity
in the Third World (individual/
4. Key Issues in the group)
Philippine
Economy -Assignments
a. Poverty and
Inequality in
the Philippine
Development
Finance
7) to explain the D. Government Planning book -Presentation 6 hrs.
government and Budgeting -Class
planning and 1 The Government discussion -Class Participation
budgeting. Planning Process
2. Government -Assignments/ -Assignment
Budgeting Principles
Projects
3. The Government
Budgeting Process -Quiz
4. Analyzing the -Activity
 Government Budget (individual/
5. The Pork Barrel Group) - Activity Output

8) to understand the E. Government -Exposure/ 3 hrs.

government Accounting and educational tour
accounting and Auditing - Narrative Report
auditing. -Seminars/
9) to tell about F. Financing the Orientations - Certificates or 8 hrs.
taxation as a Government: Taxation proof of the
primary way of 1. Principles of - Extension activity/event
Taxation
financing the activities
2. Reforming the
government. Philippine Tax
System
3. The Value-Added
Tax
4. Other Internal
Revenue Taxes
5. Tariffs and Customs
6. Local Taxation

G. Financing the
Government: Other
8) to tell the other Models 7 hrs.
modes of financing 1. The Public Sector
the government. Deficit
2. Public Borrowing
3. Official
Development
Assistance
4. Privatization
5. Public-Private
 Partnership
6. Cost Recovery and
User Charges

H. Policies and Principles

in Philippine Public
Fiscal Administration 4 hrs.
9) to understand A. Policies
fiscal B. Principles
decentralization, C. Budgetary
reforms in Requirements
government
I. Contemporary Issues in
procurement, and
Fiscal Administration
fiscal incentive 1. Fiscal
system. Decentralization
2. Reforms in
Government
Procurement
3. Fiscal Incentive
System

Note: Meetings for the mid-term and final exams are not included in the distribution of hours for the whole semester.

REFERENCES:

Books

On-line
Prepared By:

FLORIDA U. URSULOM, DPA

January 2017