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PUBLIC_FINANCIAL_MGT

PUBLIC_FINANCIAL_MGT - NATIONAL OPEN UNIVERSITY OF NIGERIA...

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NATIONAL OPEN UNIVERSITY OF NIGERIA SCHOOL OF MANAGEMENT SCIENCE COURSE TITLE: PUBLIC FINANCIAL MANAGEMENT COURSE CODE: PAD 401
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NATIONAL OPEN UNIVERSITY OF NIGERIA 14/16 Ahmadu Bello Way, Victoria Island, Lagos COURSE DEVELOPMENT PUBLIC FINANCIAL MANAGEMENT PAD401 COURSE GUIDE Course Team: Mr. E. U. Abianga (Writer/Developer) NOUN Dr. Bonaventure Nkup Haruna (Content Editor) University of Jos Dr. Ibrahim Idrisu (NOUN) (Programme Leader) NOUN Mr. Babatunde J. Osabiya (Coordinator) NOUN
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1.0 INTRODUCTION This course, PAD401 Public Financial Management in Bachelor’s in Public Administration has been designed to give you self instruction on the fundamentals of Public Financial Administration. It teaches you development in public financial management in the public sector. 2.0 COURSE AIMS The aim of this course is to introduce you to the basics of public financial management methods and processes. It also aims at encouraging you to acquaint yourself with the nature and scope of public financial management. 3.0 COURSE OBJECTIVES By the end of this course, you should be able to: (i)explain public(government) financial management; (ii)define and explain fiscal and monetary policy in Nigeria; (iii) identify the sources of government revenue and classify government expenditure; (iv)discuss budget and budgeting budgetary control in government sector; (v)discuss public(government) debt and it sources; (vi)Identify and discuss government enterprises and multilateral institutions. 4.0 WORKING THROUGH THIS COURSE This course, PAD401, Public Financial Management, expects you to do a lot of reading in order to cover the materials in the course material. It implies that you should devote much time to this course by reading through this material and getting more information from numerous texts and journals. These abound in every library and from the internet. The course material has been made easy to read and user-friendly. However, you will need to attend the tutorial sessions where your Facilitator would direct and provide you with more information. You will need to work in groups with other students in order to discuss, compare notes and thoughts as well as to exchange and share ideas. Below are the lists of all the components of the course: 5.0 COURSE MATERIALS The National Open University of Nigeria will provide you with the following items: Course Guide Study Units TMA Assignment File for continuous assignment. In addition, at the end of every unit, is a list of texts for your references and for further reading. It is not compulsory for you to read all of them. They are only essential supplements to this course material. 6.0 STUDY UNITS
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The study units in this course are as follows: MODULE 1 ENVIRONMENTAL AND CHARACTERISTICS OF GOVERNMENT ACCOUNTING UNIT 1 Environmental Characteristic of Government and Institutional Accounting UNIT 2 Governments and Institutional Accounting UNIT 3 Fiscal Policies UNIT 4 Monetary Policies UNIT 5 Sources of Government Revenue UNIT 6 Introductions to National Fiscal Responsibility
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