| Course: GR Public Finance |
| Duration: 6 weeks |
| Language of Instruction: Arabic (with supplemental materials available in English) |
| Delivery Mode: Lectures, Legislative Case Analysis, Quizzes, and Interactive Exercises |
Course Description: This course introduces students to the principles and practices of public finance, with a focus on the Lebanese fiscal system. Through legislative texts, case applications, and critical analysis, students will gain an in-depth understanding of public budgeting, spending, taxation, procurement, and parliamentary oversight.
Learning Outcomes:
- Analyze the legal and structural principles of Lebanon's public budget
- Identify various budget types and their purposes
- Understand the stages of budget preparation, approval, and execution
- Explain procurement processes and reforms under Lebanese law
- Evaluate the role of oversight bodies, including parliamentary control and the Court of Accounts
| Week | Topic | Key Concepts |
| 1 | Introduction to Public Finance | - Define public funds and explain their role in state budgeting and planning
|
| 2 | Budget Principles and Legal Nature | - Differentiate between budgetary principles (e.g., unity, universality, specificity)
|
| 3 | Types of Budgets and Special Cases | - Understand exceptional budgets and program-based budgeting
|
| 4 | Budget Preparation Process | - Describe steps and responsibilities in preparing the state budget
|
| 5 | Budget Approval and Legislative Procedures | - Identify constitutional deadlines and parliamentary roles in budget ratification
|
| 6 | Execution of the Budget | - Outline the administrative and financial stages of expenditure execution
|
| 7 | Treasury Advances and Exceptional Spending | - Analyze legal frameworks for treasury loans and emergency appropriations
|
| 8 | Budget Control and Oversight | - Understand parliamentary oversight tools and the role of the Court of Accounts
|
| 9 | Public Procurement Law and Reform Principles | - Evaluate the goals of the Public Procurement Law (transparency, competition, efficiency)
|
| 10 | Purchase Methods and Legal Compliance | - Compare purchasing methods and legal exceptions under procurement reform
|
| 11 | Annual Accounts and Closing Procedures | - Explain the concept and importance of the “closing of accounts (قطع الحساب)
|
