Finance of Territorial Communities
Major: Finance, Banking and Insurance
Code of subject: 6.072.10.E.052
Lecturer: PhD of Economics, Associate Professor Voloshyn Orysya Pavlivna
Semester: 6 семестр
Mode of study: денна
Завдання: The study of the academic discipline involves the formation and development of students' ability to solve complex specialized tasks and practical problems during professional activities in the field of territorial community finances; familiarization with the principles of their functioning as one of the operating levers of the economic policy of local self-government bodies; acquiring skills and abilities to analyze the use of revenues and expenditures of local self-government bodies or in the learning process, which involves the application of theories and methods of financial management and are characterized by the complexity and uncertainty of conditions and the formation of such competencies: general: ZK10. Ability to work in a team. ZK11. Ability to communicate with representatives of other professions of groups of different levels (with experts from other fields of knowledge/types of economic activity). Professional (special): SK05. Ability to apply knowledge of legislation in the field of monetary, fiscal and financial market regulation. SK08. Ability to perform control functions in the field of finance, banking and insurance.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following program learning outcomes: PR07. Understand the principles, methods and tools of state and market regulation of activities in the field of finance, banking and insurance. PR11. To have methodical tools for the implementation of control functions in the field of finance, banking and insurance PR12. Use professional argumentation to convey information, ideas, problems and ways to solve them to specialists and non-specialists in the financial sphere of activity. PR20. Perform functional duties in the group, offer sound financial solutions. PR24. Ability to apply methods of financing operational and investment activities of business entities.
Required prior and related subjects: - prerequisites: finance, macroeconomics, microeconomics, tax system; - co-requisites: finances of enterprises, financial management.
Summary of the subject: Financial resources of the territorial community. Expenditures of local budgets. Revenues of local budgets. Finances of communal enterprises. Interbudget transfers. Budget process at the local level. Drafting of local budgets. Potential sources of attraction of resources for the territorial community. Financial control at the local level. Corruption risks in the management of the finances of the territorial community.
Опис: Financial resources of the territorial community. Expenditures of local budgets. Revenues of local budgets. Finances of communal enterprises. Interbudget transfers. Budget process at the local level. Drafting of local budgets. Potential sources of attraction of resources for the territorial community. Financial control at the local level. Corruption risks in the management of the finances of the territorial community.
Assessment methods and criteria: - current control (45%) - examination control (55%)
Критерії оцінювання результатів навчання: - current control (45 points) - control measure (exam - 55 points, written component - 45 points, oral - 10)
Порядок та критерії виставляння балів та оцінок: 100–88 points – (“excellent”) is awarded for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literary sources, the ability to analyze the phenomena being studied in their interrelationship and development, clearly, succinctly, logically, consistently answer the questions, the ability to apply theoretical provisions when solving practical problems; 87–71 points – (“good”) is awarded for a generally correct understanding of the educational material of the component, including calculations, reasoned answers to the questions posed, which, however, contain certain (insignificant) shortcomings, for the ability to apply theoretical provisions when solving practical tasks; 70 – 50 points – (“satisfactory”) awarded for weak knowledge of the component’s educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for weak application of theoretical provisions when solving practical problems; 49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions when solving practical problems; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to navigate when solving practical problems, ignorance of the main fundamental provisions.
Recommended books: 1. Алексєєв І.В, Ярошевич Н.Б., Чушак – Голобородько А.М. Бюджетна система: Навчальний посібник. – К.: “Хай-Тек Прес”, 2007. – 376 с. 2. Бюджетна система України: підруч. / За ред. С.І. Юрія, В.Г. Дем’янишина, О.П. Кириленко. – Тернопіль: ТНЕУ, 2013. – 624 с. 3. Васильєва Н. В., Гринчук Н. М., Дерун Т. М., Куйбіда В. С., Ткачук А. Ф. Місцевий бюджет і фінансове забезпечення об’єднаної територіальної громади: навч. посіб. К.: 2017. 119 с. 4. Гораль Л. Т., Спасів Н. Я., Мартинюк В. Ф., Маринчак Л. Р. Місцеві фінанси: навч. посіб. Івано-Франківськ: ІФНТУНГ, 2015. 350 с. 5. Жихор О. Б., Кириленко О. П., Тридід О. М. та ін. Місцеві фінанси: підручник / за ред. О. Б. Жихор, О. П. Кириленко; Ун-т банк. справи Нац. банку України. К.: УБС НБУ, 2015. 579 с. 6. Муніципальні фінанси: навч. посіб. / За ред. д.е.н., проф. О.П. Кириленко. – Тернопіль: Астон, 2015. – 360 с. 7. Письменний В.В. Місцеві фінанси: навч. посіб. / В.В. Письменний. – Тернопіль: Видавн.-поліграф. центр «Економічна думка», 2012. – 200 с. 8. Фінанси об’єднаних територіальних громад: навчальний посібник / [Ситник Н. С., Стасишин А. В., Західна О. Р. та ін.]; за заг. ред. Н. С. Ситник.- Львів: ЛНУ імені Івана Франка, 2019. - 536 с.
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services are provided by the Service of accessibility to learning opportunities "Without restrictions", the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education. Contact at: St. Karpinsky, 2/4, 1st floor, room 112 E-mail: firstname.lastname@example.org Websites: https://lpnu.ua/nolimits https://lpnu.ua/integration
Академічна доброчесність: The policy regarding the academic integrity of the participants of the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on academic integrity at the Lviv Polytechnic National University" (approved by the academic council of the university on June 20, 2017, protocol No. 35).