Guia docente 2021_22 Facultad de Ciencias Sociales y de la Comunicación

Grado en Dirección y Gestión Pública

Contents

Topic	Sub-topic
Lesson 1. BUDGET LAW	1. Concept 2. Legal sources. 3. Budgetary management techniques
Lesson 2.- THE STATE BUDGET: concept, nature and structure.	1. Concept. 2. Nature. 3. Spanish Budget Law. Structure. 4. Public sector. 5. Structure of the Budget. Classification of revenues and expenditures. 6. Financial relations with other Administrations. 7. Compensation fund.
Lesson 3.- THE STATE BUDGET.	1. Effects of the Budget on public income. 2. Effects of the Budget on public spendings: . 3. The Budget and the pecuniary obligations: sources. Enforceability of the obligations.
Lesson 4.- BUDGETARY PRINCIPLES	1. Economic principles and legal principles. 2. Principle of material justice of public expenditure. 3. Principles of efficiency and economy. 4. Principle of legality and reservation of law. 5. Principle of budgetary unit. 6. Principle of universality.. 7. Principle of speciality. 8. The budgetary stability. 9. Principle of the annual nature of the budget.
Lesson 5.- The BUDGETARY CYCLE (I)	Approving the budget.
Lesson 6.- The BUDGETARY CYCLE (II)	Budget changes after adoption.
Lesson 7.- CONTROL OF THE FINANCIAL ACTIVITY.	1. The budgetary control: concept. 2. Administrative or internal control. The General Intervention of the State Administration. 3. External control. The Court of Audit. 4. Parliamentary control. 5. Responsibility in the budget field.
Lesson 8ª.- THE BUDGETS OF REGIONAL AND INSTITUTIONAL ENTITIES.	1. The Budget of the Autonomous Communities 2. The Budget of the Local Entities 3. The budgetary regime of the institutional Administration.