The aim of the course is to provide the tools for understanding the State accounting, a matter that in the recent years has been subject of important reform measuresunder the pressure of the European Union. The educational objectives are intended to provide:
a) an analysis of the constitutional framework, regulatory institutions, the subjects and documents, as well as the influence of the European Union with the tools andchoices used by the public finance;
b) a critical study with a specific attention to current issues: fiscal federalism, the obligation of a balanced budget, relations with the European Union, spending
a) an analysis of the constitutional framework, regulatory institutions, the subjects and documents, as well as the influence of the European Union with the tools andchoices used by the public finance;
b) a critical study with a specific attention to current issues: fiscal federalism, the obligation of a balanced budget, relations with the European Union, spending
scheda docente
materiale didattico
Public accounting: introductory elements
Public administration definition from a financial accounting point of view. The financial and accounting organization of the State.
Public budgeting and public sector intervention in the economy.
European fiscal constraints. The European Economic Governance and its current reform process.
The principle of budget balance: an overview of constitutional law No. 1/2012 and of the so called “reinforced” law No. 243/2012.
The State budget: definition, types and principles. The coverage principle for onerous laws.
The Financial and budget planning cycle. Financial planning.
The structure of the budget according to law No. 196/2009: expenditure and revenues classification. Parliamentary review of the draft budget law.
Variations to the budget law
State general accounts and the supplementary budget law. The budget of costs
The General Government consolidated account
Financial autonomy and accounting framework harmonisation. The financial autonomy of regions and local entities.
The system of administrative controls. The controls of the Court of Auditors: constitutional framework and legislation changes.
The NRRP and the audit of Corte dei conti
The administrative liability: scope, types and necessary elements.
The accounting liability
The ongoing reform process of the administrative liability and the problem of defensive bureaucracy
Privatisation and outsourcing
Publicly owned companies
Public contracts in the light of legislative decree no. 36/2023: the general principles
Contracts and Concessions
Award procedures for public contracts.
Public goods: definition, classification and management
Concessions of goods
Concluding lecture
- Monorchio, L. Mottura, Compendio di Contabilità di Stato, Cacucci editore, 2021, ultima edizione, only the following parts: pp. 1-42; 75-300; 417-452
Supplementary in-depth readings will be available.
Programma
Course introductionPublic accounting: introductory elements
Public administration definition from a financial accounting point of view. The financial and accounting organization of the State.
Public budgeting and public sector intervention in the economy.
European fiscal constraints. The European Economic Governance and its current reform process.
The principle of budget balance: an overview of constitutional law No. 1/2012 and of the so called “reinforced” law No. 243/2012.
The State budget: definition, types and principles. The coverage principle for onerous laws.
The Financial and budget planning cycle. Financial planning.
The structure of the budget according to law No. 196/2009: expenditure and revenues classification. Parliamentary review of the draft budget law.
Variations to the budget law
State general accounts and the supplementary budget law. The budget of costs
The General Government consolidated account
Financial autonomy and accounting framework harmonisation. The financial autonomy of regions and local entities.
The system of administrative controls. The controls of the Court of Auditors: constitutional framework and legislation changes.
The NRRP and the audit of Corte dei conti
The administrative liability: scope, types and necessary elements.
The accounting liability
The ongoing reform process of the administrative liability and the problem of defensive bureaucracy
Privatisation and outsourcing
Publicly owned companies
Public contracts in the light of legislative decree no. 36/2023: the general principles
Contracts and Concessions
Award procedures for public contracts.
Public goods: definition, classification and management
Concessions of goods
Concluding lecture
Testi Adottati
- Livia Lorenzoni (a cura di) Continuità e discontinuità nella finanza pubblica nel contesto post-pandemico: opportunità di riforma o risposte contingenti? Editoriale scientifica, 2024, only the following parts: 65-107; 181-384; 417-488; 515-538- Monorchio, L. Mottura, Compendio di Contabilità di Stato, Cacucci editore, 2021, ultima edizione, only the following parts: pp. 1-42; 75-300; 417-452
Supplementary in-depth readings will be available.
Modalità Frequenza
Class participation is strongly recommended, but not mandatory.Modalità Valutazione
Oral exam consists of questions about all issues in the program. The exam aims to assess the level of knowledge of the student, the ability to think critically and to use the appropriate juridical-economic terms. Class attendance and active participation during the lessons will also be taken into consideration.