Content

Structure and contents of the module 

Program

 Block 1: Budgetary management

• Concept, structure and principles of the budget
• The budget cycle
• The preparation of the budget
• Implementation and settlement of the budget

Tutored activities:

In this block, the theoretical explanations will be combined with the accomplishment of exercises in class and commentaries of information published in the press or by Internet. In relation to the evaluation of the block, the students will have to solve two exercises in the same line of those already done in class.

Block 2: New budget techniques

• The New Public Management
• The result-oriented budget
• Other budgetary methodologies:

 Medium-and long-term budget planning

Expenditure review

Evaluation of public policies

Budget transparency

Public management indicators

Block 3: Public Accounting

 The public accounting system: public sector and public administrations

- Public accounting and national accounting
- The subjects of the public accounting administrations and territorial entities. Criteria of the SEC.
-  Normalization of public accounting: accounting plans.
-  Accounting statements of public accounting.

The accounting of the management of the budget: operations and results.

-  Operations of the budgetary management: criteria for the accounting recognition
- Accounting of the revenue budget: budgetary management and recognition of rights
- Accounting of the expenditure budget: budgetary management and recognition of obligations
- Accounting of debtors and creditors

The accounting of the patrimonial position: operations and results

- The assets: assets, liabilities and net asset position. Criteria for interpretation.
- The accounting of the fixed assets. Type of fixed assets and most common operations.

- The accounting of the operations of the long and short-term debt.

The financial diagnosis of Public Entities based on accounting information.

- The states and the annual accounts: content and criteria for the preparation and interpretation.
- The financial analysis of Public Entities: the case of Local Entities.
- The "groups" of Entities and the consolidated financial information.


Tutored activities:

The financial and economic information published by the Councils of Catalonia by the Sindicatura de Comptes de Catalunya (www.sindicatura.org), will be analyzed and we will carry out a financial diagnosis based on the information.


Block 4: Public procurement

Normative Framework

- The Law of Contracts of the Public Sector.
- The evolution of the contractual regulations from the LCAP of 1995.
- Balance and perspectives.

General aspects of recruitment

- General requirements for the conclusion of contracts.
- Object and price of the contracts.
- Capacity of individuals to hire.

The contract cycle

- The preparation of contracts.
- The recruitment files.
- The bidding and the award of contracts.
- Procedures and forms of adjudication.
- Perfection, execution and termination of contracts.

The contracts of consultancy and assistance, services and supplies.

- The state and community models in the organization of the supply of goods, products and services by the public sector.
- General provisions. Special regime of guarantees: the withholding of part of the price. Modification and specific causes of resolution. Peculiarities of the project development contract.
- The supply contract. General rules Advertising Weighting of award criteria.
- Own and complementary aspects in the Purchase Management and Public procurementof public supplies.

The works contract

- The project phase.
- Procedures, forms of adjudication and publicity in the works contracts.
- Checking the replanning.
- The modification of the contract and the suspension of the works.
- The contract for the concession of public works
- The financing and private management of infrastructures of public interest.

Tutored activities:

In the tutorials, a number of practical cases related to the different modalities of public contracts will be analyzed and discussed: technical assistance, works, etc. In order to promote the transversal competences of the module, a practical case will be presented in which the students will be asked that simulate being the members of a recruitment table. For groups, it will be about analyzing the different offers presented and choosing the most appropriate ones, in order to publicly present the arguments and defend them.


Block 5: Public marketing and quality management of services

Marketing of services and their application to the public sector

- The concept of marketing and evolution of visions
- Differences in services regarding products
- The market for public services and the public exchange model: segmentation, positioning, marketing mix.
- The role of citizen-client, investment of the pyramid
- Production of a public service: design, "manufacture" and communication.

The quality of servicesin the public sector

- Quality in public services: concept, evolution and current situation
- Improvement in the provision of service and customer service: service letters, complaints and suggestions, ISO, ...

- Evaluation of the quality from the point of view of the user-client

- Quality indicators: collection of information, treatment and analysis of results

Tutored activities:

In the tutorials, two practical cases will be analyzed and discussed: students will be asked to define the marketing strategy of a public organization that has designed a new service and wants to be put into operation. In the other case, it will try to see the implications derived from the introduction of the ISO in a public organism. Likewise, it is planned to carry out a visit to the Office of Business Management, which is certified by ISO for more than 10 years, with the objective of analyzing in-situ the implications of the use of the ISO in the improvement of the provision of the service and the attention to the citizen.


Block 6: Mechanisms of budgetary control

Different control mechanisms

- The control mechanisms and the budgetary cycle
- Internal control and external control
- Control and performance of accounts
      
 Budget control techniques

- Control of legality and regularity and control of results
- Evaluation techniques
- Comparative experiences


Tutored activities:

The tutored activities will be basically of two types. On the one hand, practical sessions, in which students will have to solve a practical subject, or comment on and discuss a specific control report. On the other hand, sessions with a guest, expert in one of the control subjects treated.