MPV_KVS2 Control in Public Sector 2

Faculty of Economics and Administration
Spring 2010
Extent and Intensity
2/0/0. 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
Tue 9:20–11:00 P303
Prerequisites
! PVKVS Control in Public Sector
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 control of different public finances grant schemes in the Czech Republic.Term,institutions.
  • 2. Investment abbr. non-investment projects and specific aspects of project management.
  • 3. Control mechanisms within the financial support usage.
  • 4. Public order law and its role in the funancional support processes.
  • 5. PIFC's methodology issues.Terms,functions.
  • 6. Internal audit principles in the public administration.
Literature
  • BUDÍK, Josef. Evropské strukturální fondy a jejich využívání. Vyd. 1. Praha: Vysoká škola finanční a správní. 79 s. ISBN 9788074080142. 2009. info
  • DOČKAL, Vít. Strukturální fondy EU - projektový cyklus a projektové řízení : příručka projektového manažera. 1. vyd. Brno: Mezinárodní politologický ústav MU. 137 s. ISBN 9788021043909. 2007. info
  • WOKOUN, René. Strukturální fondy a obce. Vyd. 1. Praha: ASPI. 146 s. ISBN 8073571382. 2006. info
  • MAREK, Karel, Robert KRČ and Michal PETR. Zákon o veřejných zakázkách a koncesní zákon s vysvětlivkami a předpisy souvisícími. Vyd. 1. Praha: Linde. 543 pp. ISBN 80-7201-629-6. 2006. info
  • DVOŘÁČEK, Jiří and Tomáš KAFKA. Interní audit v praxi. Vyd. 1. Brno: Computer Press. vii, 236. ISBN 8025108368. 2005. info
  • REKTOŘÍK, Jaroslav and Jan ŠELEŠOVSKÝ. Kontrolní systémy veřejné správy a veřejného sektoru. Vyd. 1. Praha: Ekopress. 212 s. ISBN 8086119726. 2003. info
  • JURAJDOVÁ, Hana. Interní audit ve veřejné správě (The Internal Audit in the Public Administration). In Daně - teorie a praxe 2002. první. Brno: Sting. p. 15-16. ISBN 80-86342-29-8. 2002. info
  • ŠELEŠOVSKÝ, Jan and Jaroslav REKTOŘÍK. Evropská unie, obce a města (European union, municipality and city). První. Brno: Masarykova univerzita. 170 pp. ISBN 80-210-2385-6. 2000. info
Teaching methods
During the course there will be evaluated all control mechanisms used within differentiated public finances grant schemes’ in the Czech Republic in relation to valid legislature in the Czech Republic and EU. In different case studies there will be detailed explanation of all control mechanisms types with aim to categorized particular control types on real situation. As a complement there will be series of presentation defining details of international accounting standards in relation to case studies of the PIFC system. Acquired knowledge will be presented by all students in form of case study aimed on particular grant scheme.
Assessment methods
Exame is in the oral form. Prerequisition is one written test and presentation of seminar paper with the 60% minimum score.If student will be caught cheating during the exam,including cribbing,taking out of tests and in general performing of any behavior disturbing the exam's course,the teacher will cancel exam and is allowed to clasify such student with F,FF and even FFF.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PVKVS.
The course is also listed under the following terms Spring 2011.
  • Enrolment Statistics (Spring 2010, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2010/MPV_KVS2