MKV_KVSE Control in Public Sector

Faculty of Economics and Administration
Autumn 2011
Extent and Intensity
0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Bc. David Póč (lecturer)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Timetable
Sat 8. 10. 8:30–11:50 P303, Sat 26. 11. 8:30–11:50 P303, Sat 10. 12. 8:30–11:50 P303
Prerequisites
! KVKVS Public Sector Control
Students are expected to have basic knowledge of public economy issues, public finances and non-profit organization topics. It is necessary that student are able to work independently with legislation from the public administration’s financial control area.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The main goal of this course is to understand the financial check as a management tool, introduce main types of check with their functions and outcomes. Students will acquire knowledge about check systems used in the Czech Republic public sector, some specifications of check elements used by municipal authorities, and the function of some statutory institutions. They will be able to describe basic characteristics of the financial check and audits in the public administration. Impacts of corruption and ethics in the public administration will be analyzed during the course, with the help of the institutional aspects of checking. Differences between the check institution characteristics and their functions in the Czech Republic and EU will be determined.
Syllabus
  • 1. Checking as a management tool, systematic approach to management, public sector as an object of checking
  • 2. Types of checks. Check system in the Czech Republic and competences of different elements
  • 3. Characteristics, functions and activities of selected institutions of state inspection, supervision and quality check
  • 4. Legislation in checking and audit, financial check in public administration
  • 5. Specification of checking and audit in municipal authorities – self-governmental regions or municipalities
  • 6. Announcement of seminar papers topics. Supreme Audit Office and the role of the Czech Republic’s Parliament in the check systems
  • 7. Course test. Check systems in EU countries and selected countries form the world.
  • 8. – 9. Central administration of financial checks within public administration.
  • 9. – 11. Issues of tenders and checks.
  • 12. Institutional systems of check management and audits: public university.
  • Introductory four-hour tutorial: clarification of the study course, seminar paper topics, recommended literature, obligation to pass self-correct test. A detailed study program could be found in the electronic study-support part.
Literature
    required literature
  • REKTOŘÍK, Jaroslav. Kontrola ve veřejném sektoru (Control in public sectors). prní. Brno: Masarykova univerzita v Brně. 86 pp. Distanční studijní opora. ISBN 80-210-3505-6. 2004. info
  • REKTOŘÍK, Jaroslav, Vladimír HYÁNEK, Ivan MALÝ and Jan ŠELEŠOVSKÝ. Ekonomika a řízení odvětví veřejného sektoru (The Economy and the Administration in a Public Sector). druhé aktualizované. Praha: Ekopress, s.r.o. 309 pp. Ekonomie. ISBN 978-80-86929-29-3. 2007. info
    recommended literature
  • ŠELEŠOVSKÝ, Jan, Jan BINEK, Hana JURAJDOVÁ and Pavla KVAPILOVÁ. Finance, audit, kontrola - učební text - Průběžné vzdělávání úředníků ÚSC (Finance - audit - control). Brno: Masarykova univerzita. ISBN 80-210-3944-2. 2006. info
  • Management. Edited by Heinz Weihrich - Harold Koontz. [1. vyd.]. Praha: Victoria Publishing. 659 s. ISBN 80-85605-45-7. 1993. info
  • OCHRANA, František. Zadávání, hodnocení a kontrola veřejných zakázek : (ekonomická analýza). Vyd. 1. Praha: Ekopress. 153 s. ISBN 9788086929460. 2008. info
Teaching methods
There are two lectures (each four hours) given during semester. Lectures are focused on explanation of the main topics of control in public sector. Self-study is emphasised then. Students have an opportunity to evaluate their knowledge in self-correcting on-line tests.
Assessment methods
Seminar paper - 60% of grade; after submission marked as Passed or Not passed – in this case the paper has to be re-written.
Self-correction tests – optional, not graded
Final test - 40% of grade; maximum score is 20 points; grading scale: 20-19 = A, 18=B, 17=C, 16=D, 15=E, 14 and less = F.
If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět KVKVS.
Listed among pre-requisites of other courses

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