CONFIDENTIAL AWI/DEC 2019/PAD370 UNIVERSITI TEKNOLOGI MARA FINAL EXAMINATION COURSE PUBLIC FINANCIAL ADMINISTRATION COURSE CODE PAD370 EXAMINATION DECEMBER 2019 TIME 3 HOURS INSTRUCTIONS TO CANDIDATES 1. This question paper consists of two (2) parts : PART A (5 Questions) PART B (4 Questions) 2. Answer ALL questions from PART A and any two (2) questions from PART B in the Answer Booklet. Start each answer on a new page. 3. Do not bring any material into the examination room unless permission is given by the invigilator. 4. 5. Please check to make sure that this examination pack consists of: i) the Question Paper ii) an Answer Booklet- provided by the Faculty Answer ALL questions in English. DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO This examination paperconsists of 3 printed pages >Hak Cipta Universiti Teknologi MARA CONFIDENTIAL CONFIDENTIAL AM/DEC 2019/PAD370 PART A QUESTION 1 Discuss two (2) differences between public and private financial administration. (10 marks) QUESTION 2 Explain four (4) characteristics of a good tax system. (10 marks) QUESTION 3 Explain four (4) reasons for public expenditure. (10 marks) QUESTION 4 Justify four (4) importance of accounting. (10 marks) QUESTION 5 Explain the borrowing power of the state government as stated in Article 111 of Federal Constitution. (10 marks) © Hak Cipta Universiti Teknologi MARA CONFIDENTIAL CONFIDENTIAL 3 AM/DEC 2019/PAD370 PARTB QUESTION 1 'Budgeting is a financial planning that includes revenue and expenditure that have been framed and interpreted to achieve a goal of a specific purpose'. (Nigroand Nigra, 1980) Discuss five (5) roles of public budget. (25 marks) QUESTION 2 'Asset management is a systematic process of maintaining, upgrading and operating assets, combining engineering principles with sound business practice and economic rationale, and providing tools to facilitate a more organized and flexible approach to making the decisions necessary to achieve the public expectations'. (Organisation for economic Cooperation and Development (OECD, 2001) Explain four (4) importance of effective assets management in the public sector. (25 marks) QUESTION 3 Public Account Committee (PAC) is a select committee of Parliament appointed to examine the account of the federal and state government including public authorities. Describe five (5) functions of Public Account Committee (PAC). (25 marks) QUESTION 4 Accountability can be defined as the acceptance of responsibility for actions and decisions relating to a wide range of administrative tasks and processes. Discuss five (5) importance of accountability. (25 marks) END OF QUESTION PAPER © Hak Cipta Universiti Teknologi MARA CONFIDENTIAL