Parastatals, self-governing boards, quasi-government enterprise, and entities enjoying state subsidies, grants, and aids are the proper coverage of this course. A comparative approach on how various government agencies manage their public enterprises is adopted in the course. Credit: 3 units; 3 hours a week; 54 hours

The student is familiarized with the levels of information systems in government and their uses and usefulness in the management of state finance. Emphasis is laid on computerized information systems and the improvement of both the traditional and Electronic Data Processing (EDP) systems; the making of substantive, concise, analytical, and timely reports of accountants; and control officials in the style and form understandable to the non-technical reader. Credit: 3 units; 3 hours a week; 54 hours

This course covers the adopted budget policies and alternatives, the existing budget process, and the issues on internal and external debts and various grants from other countries and from the national government. Value considerations of government spending are analyzed. Organizations, functions and responsibilities of the Department of Budget and Management and of the entities that can contract and regulate external and internal debts are discussed. Credit: 3 units; 3 hours a week; 54 hours

This course comprise and covers the accountability of public officials as holders of public trust, the duties and responsibilities of public officials as custodian of public funds and properties, the obligations of elective and appointive officials for goods and services, the sovereign people and stewards of public goods and services, and the theories of state audit as external auditors possessing the highest authority. Credit: 3 units; 3 hours a week; 54 hours

Public bidding or open tender procedures in government, requirements of government contracts, pricing, policies, and approved property management are all covered in this course. Also included are accepted quality tests and procedures on complaints arising from contested procurement or contract. Credit: 3 units; 3 hours a week; 54 hours

Our country has yet to evolve the plan of the organization and all the coordinate methods and measures adopted within an office or entity to safeguard its assets, check accuracy and reliability of its records and accounting data, and encourage adherence to management policies and systems. This course also includes internal audit as part of internal control. Techniques of control such as systems approach, statistical sampling , internal control questionnaires, and interviewing, documenting, flow charting, and timely report writing are among the areas needed to be emphasized in building up this aspect of management control as it relates to external audit. Credit: 3 units; 3 hours a week; 54 hours

This subject is essential in fiscal administration as it relates to an in-depth study on the tax laws of the Philippines, the rationale and purposes thereof, the groups or entities covered thereby, the targeted beneficiaries (groups, outreach areas, etc.), and the analysis of tax laws of selected countries. The discussions may lead to an appreciation of tax reforms, especially in the Philippines, to improve fiscal administration with a view to strengthening the economy of the Philippines. Credit: 3 units; 3 hours a week; 54 hours