Public Budget and Cameralistics (ILV)


Course lecturer:

Hon.-Prof. (FH) Mag.

 Günter Bauer
Specialization AreaPublic Management
Course numberB4.06363.53.140
Course codeÖfHw&Ka
Semester of degree program Semester 5
Mode of delivery Presencecourse
ECTS credits2,0
Language of instruction German

Upon successful completion of the course, students will be able to:

describe the rules for medium-term financial planning, budget and accounts processes at the federal, state and municipal level.
read and analyse the budget and balance sheet of local authorities.
understand basic rules of public accounting and financial management and apply the theory to simple cases.

As a sequel to "Introduction to Public Finance", this course examines objectives, practices and tools of public budgeting, including the control of public expenditure and billing, from a practical perspective. Furthermore, central basic concepts of public financial management (budget estimate, administrative compensation and supplementary budget, ordinary and extraordinary budget, running income and expenditure, etc.) are explained. In addition, the course introduces the basics of public accounting (financial, assets, liabilities and income statement) and the methods of accounting (including the Austrian concept of integrated budget allocation, especially on the basis of the budget reform of the federation).

Reinbert Schauer, Rechnungswesen in öffentlichen Verwaltungen, 2. Auflage, Linde Verlag, 2012

Groupwork (2 or 3 groups)

Presentation 50%
Final examination 50%