Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

PUP GRADUATE SCHOOL
MASTER IN PUBLIC ADMINISTRATION

Course Title : PUBLIC FISCAL ADMINISTRATION

Course Code : MPA 622

Course Credit : 3 UNIITS

Pre-Requisite :

Course Description : A survey of key concepts and praxis of public fiscal administration (financing-revenue-expenditure-
accountability continuum) for articulating their fundamental understanding of the nuances of the
continuum--their legal framework, political and administrative operationalization, stakeholder analysis, and
sectoral planning, layers of development process (among others)—for a dynamic, responsive, strategic,
inclusive and accountable approach for national development

Institutional Learning Outcomes Programs Outcomes Course Objectives

 Creative and Critical Thinking
 Effective Communication
 Strong Service Orientation
 Community Engagement
 Adeptness in the Responsible Use of
Technology
 Passion to Life-Long Learning
 High Level of Leadership and Organizational
Skills
 Sense of Personal and Professional Ethics
 Sense of Nationalism and Global
Responsiveness
 Develop high quality leaders and experts in
the field of Public Administration
 Enhance conceptual, analytical and
organizational skills in the field of public
administration and governance
 Inculcate values of Accountability, Service
and Integrity
 Provide advance knowledge and skills in
instructions, research and extension services
towards national growth and development
with a strong global orientation
 Familiarize graduate students with the basic
concepts and practices relative to public fiscal
administrative framework encompassing
revenue-expenditure-accountability framework
(macro-economic planning, resource/revenue
generation, budgeting, auditing/accountability
linkage) in relation to the national development
roadmap
 Contextualize and deepen appreciation of the
institutions responsible for the public fiscal
administration, and their significance of and
implications to day-to-day societal challenges
such as service delivery efficiency and
effectiveness of government agencies,
corruption vulnerability, and participatory
governance

 Inculcate and encourage generation of insights

 of graduate students and their paramount role in
improving public fiscal administration

COURSE PLAN

Meeting/s Topic Learning Outcomes Methodology Resources Assessment

a. General Introduction of the Course Familiarized with the Diagnostic Interview: Plato. Allegory of the  Focused
1 b. Purposes of the Study: framework for Insights and Cave Group
(weeks 1-2) Development Planning-Revenue- development Expectations from the Discussion
Budgeting-Expenditure- planning, resource Course 1987 Constitution (FGD)
Accountability (Principles, generation, budgeting
concepts, approaches, practices) and accountability Slides Presentation Administrative Code  Illustrative
c. Diagnostic Interview tracking of 1987 case concepts
from graduate
Understood Philippine students
institutional Development Plan (agency
coordination for 2011-2016 experience)
macro-economic
assumption for Economic Agenda:  Critique Paper
comprehensive Duterte
financial Administration
management through
the Development Doyle, Margaret. The
Budget Coordinating History of the Theory
Committee: NEDA, of Public Finance
DOF, DBM, BOC,
BIR, BSP
2 Agency Focus: NEDA and DOF Contextualized A. Readings and Manazan, Rosario  Focused
(weeks 3-4) nuances of “fiscal Papers (1981). Finance in the Group
3  Development Budget Coordinating behavior” in terms of B. Issues of the Philippines: A Review Discussion
(weeks 5-6) Committee: NEDA, DOF, DBM, market conditions, Week/s (e.g., of Related Literature. (FGD)
4 BIR, BOC, BSP expenditure levels, headlines, global PIDS Working Paper
(weeks 7-8)  Philippine Development Plan priority objectives of trends based on 81-03.  Illustrative
 Development Planning the administration, authoritative news case concepts
concepts and practices impact on citizen’s outfits) Diokno, Benjamin E. from graduate
 Revenue Sources: Tax and public life (2010). Philippine students
Non Tax Discussion of “issues Fiscal Behavior in (agency
 Taxation as an Inherent of the day/week” to Recent History. experience)
Power of the State present and Philippine Review of
  Issues on Income tax, VAT, emphasize connection Economics.  Critique Paper
Sin Tax, etc of theories and
 Lifeblood of the Nation practice of public fiscal
doctrine: illustrative cases on matters to daily lives of
taxation (BIR and BOC) the people
 Other financial sources aside
from tax and non-tax (e.g.,
Privatization, PPP, GOCCs)
 Issues on government
financing, e.g.,
borrowings/public debt,
incentives on public
investment, accountability
Agency Focus: DBM Identification of the A. Readings and Briones, Leonor M.  Focused
5 critical areas of the Papers (2013). What the Group
(weeks 9-  Government Budgeting – budgeting process B. Issues of the People Should Know Discussion
14) Principles and the Budget Cycle Week/s (e.g., About the National (FGD)
 Budget planning and Appreciation of the headlines, global Budget. Social Watch
preparation politics- trends based on Philippines  Illustrative
 Budget legislation administrative- authoritative news case concepts
 Budget authorization developmental outfits) from graduate
 Budget execution interplay in the students
 Budget accountability budgeting process Discussion of “issues (agency
 Fiscal adequacy, allocative of the day/week” to experience)
efficiency, and administrative Articulation of the present and
feasibility of the budget process priority sectors for emphasize connection  Critique Paper
 The Expense Classes funding and the role of theories and
 Personal Services of the citizens in practice of public fiscal
 Maintenance and Other helping government matters to daily lives of
Operating Expenses manage the the people
 Capital Outlays development process
 The General Appropriations Act
 Illustrative Case Concepts: Budget
Deficit, Balanced Budget, Buttom-
Up Budgeting, Performance-
Informed Budget, Zero-Based
Budgeting, Major Final Outputs
(MFOs) and the Performance-
Based Bonus
 Agency Focus: COA Articulation of the A. Readings and Current COA Reports  Focused
6 check and balance Papers Group
(weeks 15- (Note: emphasis on public mechanism in B. Issues of the Comparative Discussion
16) accountability; not a discussion of the safeguarding public Week/s (e.g., Readings: (FGD)
auditing process as it is discussed in funds headlines, global
details in the course Government trends based on Public Financial  Illustrative
Accounting and Auditing) Concretized possible authoritative news Management case concepts
citizen’s action to outfits) Assessment in the from graduate
 Overview of the public support government’s Philippines. Asian students
accountability mechanism in the drive for integrity in Discussion of “issues Development Bank. (agency
public sector the public sector of the day/week” to (edition for the latest experience)
 The Constitutional Mandate: present and year of review)
Public Office is a Public Trust emphasize connection  Critique Paper
 Citizen’s role in public of theories and World Economic
accountability practice of public fiscal Outlook. International
 Tool: Corruption Vulnerability matters to daily lives of Monetary
Assessment in the Public the people Fund.(edition for the
Sector/Integrity Action Plan latest year of review)
Integrative Sessions Personal articulation Simulation Exercise: Should include Ability to answer
7/8 of understanding of Presentation of Policy citation of relevant questions from
(weeks 17- Policy Discourse on Learned concepts and Reform Action: A Draft scholars, laws, the class and the
18) Concepts and Practices practices on public Memorandum for the policies, rules and Course Specialist
fiscal administration President regulations on the
and proposed policy topics selected Final submission
reform A. Rationale/Situation of a Draft
Review Memorandum for
B. Discussion of the President
Policy Window, (simulation)
Methodology,
Expected
Outcome,
Institutional
Arrangements
(may be
contextualized
based on actual
agency
experience)
C. Summary of
 Recommendations

COURSE GRADING SYSTEM

Class Standing 70%

 Quizzes
 Attendance
 Recitation
 Projects/Assignments/Seatwork/Special Report

Midterm / Final Examinations 30%

100%

Midterm Grade + Final Term Grade = FINAL GRADE

2

Prepared by: Noted by:

USEC. RYAN L. ESTEVEZ _______________________

Name of Faculty Chairperson

Approved by:

_______________________
Dean

_______________________________
Vice President for Academic Affairs

Revised 2018