Course instructors are responsible for the course content descriptions in English.
The General Budgetary Law. General budgets of the state, autonomous communities, and local governments. Legal-budgetary principles. The budget cycle: production, approval, execution, and control. Legal-budgetary modifications. Legal regulations of public spending. Legal-financial activity of public spending in particular.
The course Budget and Public Expenditure enables the student to acquire the necessary competencies to facilitate a future full incorporation into the labor market within the various Administrations, since knowledge and command of the legal regime of the budget and public expenditure is indubitable significance for the graduate who wishes to develop their work in the field of Administration.
Competencies and learning outcomes
- Appropriate knowledge about government, businesses, institutions, public organisms, and organizations in general, regulations, and procedures necessary for working and performing other activities.
- Capacity for planning, organizing, directing, and controlling systems and processes within a framework that guarantees respect for values, rights and basic principles of the legal system, business competitiveness, protection and conservation of the environment, and sustainable development.
- Capacity for evaluating, optimizing, and comparing criteria in decision making.
- Ability to update knowledge.
- Capacity to consolidate, expand, and integrate fundamental knowledge.
- Organize and manage government in its distinct levels.
- Develop legal-financial activities of public bodies.
- Apply the legal framework governing the activities of government.
- Develop strategic plans within the sphere of public administration.
- Plan, implement, evaluate, and analyze public policy.
Objectives (Learning outcomes)
- 01The student will be able to know the essential aspects of the legal regulation governing the activity of Public Expenditure and its connection with the State Budget and Local and Regional Treasuries.
- 02The student will be able to identify the budgetary principles governing financial activity.
- 03The student will be able to differentiate the budgetary procedures of public bodies, both at national and at regional level.
- 04The student will be able to analyze the different phases of the budgetary cycle of a public body.
- 05The student will be able to explain the concept and content of the State Budget.
- 06The student will be able to fully command the main functions of the Treasury and its legal and financial implications for the activity of the Public Treasury, at state, regional and local levels
- 07The student will be able to compare the different mechanisms, internal and external, which aim to control the financial activity.
- 08The student will be able to implement, through simulated case studies, the application of the legal regime of the subsidy.
- 09The student will be able to differentiate the specialties inherent to the regulatory framework of the institution of the Budget of tRegional and Local Treasuries.
Association between objectives and units
|Week||Teaching units||Directed hours||Shared hours||Autonomous hours||Total hours|
- Calvo Ortega, Rafael 1933-. "Curso de derecho financiero". Madrid Civitas 2019.
- Pérez Royo, Fernando 1943-. Pérez Royo, Fernando 1943-/ Carrasco González, Francisco M. "Derecho Financiero y Tributario parte general". Cizur Menor (Navarra Civitas, Thomson Reuters cop. 2019.
- Menéndez Moreno, Alejandro. "Derecho financiero y tributario parte general : lecciones de cátedra". Valladolid Lex Nova 2019.
- Navarro Faure, Amparo/Martín López, Jorge/Martínez Giner, Luis Alfonso/ Martinez Muñoz, Yolanda/ Ribes Ribes, Aurora/ Vicente-Arche Coloma, Paula. "Manual de derecho financiero y tributario Parte general". Valencia Tirant lo Blanch 2018.
Methodology and grading
- Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
- Cooperative learning: Develop active learning through cooperative working strategies among students and promote shared responsibility to reach group goals.
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
- The final grade of the subject will be the result, on the one hand, of the continuous evaluation of the student throughout the semester of teaching, and on the other, of the performance of an exam or written test at the end of it. In such case, in order to pass the subject, the student must obtain, at least, the grade of 5 points in each part.
The continuous evaluation of the student may represent 30% of the same, of which, 10% will correspond to the student's participation actively in the development of teaching, and 20% to the preparation of papers and case studies.
The rest of the qualification (70%) will be obtained through a face-to-face test in which the degree of acquisition of knowledge and competences by the student and their practical application in the resolution of concrete cases will be assessed.
Regarding the face-to-face test, the subject matter is composed of: the State Budget, the Law of Public Expenses and the Budget of the Territorial Haciendas.
The modality of this test consists of five theoretical questions relating to budgetary management.
Regarding the criteria of correction, each question will have a maximum value of 2 points, taking into account the knowledge that the student has on the subject according to the content of the subject explained in class. Those students who have not chosen the continuous assessment system will be qualified exclusively on the basis of the final exam of the subject, which will be scored on a maximum of 10 points, as previously indicated.