Course Code: ACC 285.

Course Title: Financial Management & Control in Public Sector.

Nature of Work: Class discussion/ seminar question.

Course Facilitator: Mr. Emmanuel Mtui

Topic 4: Accounting for Public revenue and expenditure.

Qn1:

(a) The concept of public money

(b) Revenue vs. expenditure.
(c) Tax earmarking and user charges.
(d) Extra-budgetary funds vs. Off-budget expenditures.
(e) Transfer vs. Non-Transfer Expenditure.
(f) Revenue vs. Capital Expenditure

Qn 1: part B:
Imagine that you have been appointed as one of the managers of public financial resources.
If you consider your operational area, let us know about the controls you will establish to manage
the misuse of public assets.

Qn 1: part C:
Discuss the role and functions of the Treasury and its relationship with other Government
department, in planning and controlling government expenditure.

Qn2:
 Discuss the mechanism of control of public expenditure in the genesis of
constitutionalism.
 What is Public expenditure management? Gives its three key objectives of PEM.
 Juma has been wondering why governments interfere in an economy causing in many
cases market distortion. Since his academic background is medicine, he has
approached you to advise him on that.
Required:
Discuss why government can be compelled to interfere in a successful free market
economy.

 Substantiate the authorization of parliament to control the public expenditure/

resources.

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Qn3:
 Why do local government need finances?
 Explain the main categories of sources of revenue for a local government authority
(LGA).
 With reference from any legal framework, explore the Power, Duties and
Responsibilities of a Controller and Auditor General of NAOT.

Qn4:
 How to combat corruption in public sector entities by identify its red flag associated
with the public procurement process?
Comments on roles of public Procurement Authority Entities in smoothly procurement
process in public sector e.g. (PPRA, PPAA, PPPD).

Answer:
(c) Tax earmarking and user charges.
Earmarked Tax
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