MKV_KVS2 Control in Public Sector 2

Faculty of Economics and Administration
Spring 2010
Extent and Intensity
0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Bc. David Póč (lecturer)
doc. Ing. Jaroslav Rektořík, CSc. (lecturer)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
Guaranteed by
Mgr. Bc. David Póč
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Timetable
Sun 28. 2. 12:50–16:15 P312, Sun 14. 3. 12:50–16:15 P312, Sun 21. 3. 12:50–16:15 P312
Prerequisites
! KVKVS2 Public sector Control II
Students are expected to have passed the Control in Public Administration I. class, and have basic knowledge of public finances and legislation relevant for public administration.
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
After successfully completed the course, student will be able to understand in detail, issues connected with control mechanisms within the different types of the public finances grants support’ (with special aim to the EU structural funds financial support usage in the Czech Republic). Students will be able to evaluate connection of the public orders’ law to the different basic fund schemes realization’ in nexus of other CZ or EU legislature. Students will understand basic differences between investment and non-investment projects. During the course students will learn how to distinguish between specific types of the PIFC – Public Internal Financial Control system that has been designed by the European Commission and recommended for implementation in all EU member states. Students will be able to characterized standards for internal management systems and for check of organization; course will also deal with international standards for internal audit practice. Students will understand that it is a wide system that is executed by the government or commissioned organizations with the aim to ensure that financial management, control of public finances (including the European funds) and their use by the public administration is in harmony with relevant legislature, budgetary rules and principles of solid financial management, transparency, efficiency, effectiveness and saving.
Syllabus
  • 1. Issues connected with the control mechanisms within public finances grant schemes (especially the EU funds usage in the Czech Republic).Term,institutions. 2. Investment abbr. non-investment projects and specific aspects of project management. 3. Public order law and its role in the funancional support processes. 4. PIFC's methodology issues.Terms,functions. 5. Internal audit principles in the public administration.
Literature
  • Marek, Karel - Krč, Robert - Petr, Michal. Zákon o veřejných zakázkách a koncesní zákon s vysvětlivkami a předpisy souvisícími. Vyd. 1. Praha : Linde, 2006. 543 s. ISBN 80-7201-629-6.
  • Kontrolní systémy veřejné správy a veřejného sektoru. Edited by Jaroslav Rektořík - Jan Šelešovský. Vyd. 1. Praha : Ekopress, 2003. 212 s. ISBN 8086119726.
  • Strukturální fondy EU - projektový cyklus a projektové řízení :příručka projektového manažera. Edited by Vít Dočkal. 1. vyd. Brno : Mezinárodní politologický ústav MU, 2007. 137 s. ISBN 978-80-210-4390.
  • Jurajdová, Hana. Interní audit ve veřejné správě. In Daně - teorie a praxe 2002. první. Brno : Sting, 2002. s. 15-16. ISBN 80-86342-29-8.
  • Strukturální fondy a obce. Edited by René Wokoun. Vyd. 1. Praha : ASPI, 2006. 146 s. ISBN 80-7357-138-2.
  • Šelešovský, Jan - Rektořík, Jaroslav. Evropská unie, obce a města. První. Brno : Masarykova univerzita, 2000. 170 s. ISBN 80-210-2385-6.
  • Interní audit v praxi. Edited by Jiří Dvořáček - Tomáš Kafka. Vyd. 1. Brno : Computer Press, 2005. vii, 236 s. ISBN 80-251-0836-8.
  • Evropské strukturální fondy a jejich využívání. Edited by Josef Budík. Vyd. 1. Praha : Vysoká škola finanční a správní, 2009. 79 s. ISBN 9788074080142.
Teaching methods
Main course’ bloc consists of presentations/tutorials given by lecturers (in four hours blocs) based on case studies aimed on these basic areas – public funds grant schemes’ issues; public order law in connection to particular grant schemes; international accounting standards (PIFC system). Stress will be put on the students’ ability to apply case studies on particular real life situation in everyday praxis. Possibility to verify knowledge used for standard situation solution will be based on auto correction on-line test prepared for students as a tool of self study.
Assessment methods
The course is concluded with an oral exam. Students are eligible to take the oral exam provided that they fulfill given conditions:
1. they hand in a seminar paper in a given extent and structure within the obligatory date,
2. they pass an (on-line) test in the IS MU successfully during an obligatory period (a test is regarded as successful if at least 60% of answers are correct).
Detailed information concerning the seminar work and the on-line test is available in interactive syllabi of the course in the IS MU.
Important information! 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.
The course is also listed under the following terms Spring 2011.
  • Enrolment Statistics (Spring 2010, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2010/MKV_KVS2