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
Curriculum
teacher profile teaching materials
2. European constraints on state accounting
3. The Stability and Growth Pact
4. Fiscal Compact Treaty and Constitutional Reform
5. The reform of Article 81 of the Constitution
6. Principles of financial and tax autonomy of local authorities
7. The organisation of State accounting in Italy
8. The Court of Auditors: historical and organisational profiles
9. The Economic and Financial Planning Cycle
10. Definition and Functions of the State Budget
11. Summary of the economic and financial planning cycle
12. Middle term test
13. The structure of the State budget (I)
14. Structure of the State Budget (II)
15. Planning of staffing requirements
16. Formation and approval process of the State budget
17. Financial coverage of expenditure laws
18. State general accounts
19. Audits
20. The problem of "defensive bureaucracy
21. Financial harmonisation
22. Stamping and controls
23. Public accountability and proceedings before the Court of Auditors
24. Privatisation and outsourcing
25. Publicly-owned companies
26. Public Administration Contracts: Contracts and Concessions
27. Infrastructures: the case of Ponte Morandi
28. Infrastructures: the motorways case
29. Public goods: classification
30. Concessions of goods
31. Concluding lesson
32. Final test
Manuale di contabilità di Stato, di Daniela Bolognino, Cacucci 2019
Programme
1. Course introduction2. European constraints on state accounting
3. The Stability and Growth Pact
4. Fiscal Compact Treaty and Constitutional Reform
5. The reform of Article 81 of the Constitution
6. Principles of financial and tax autonomy of local authorities
7. The organisation of State accounting in Italy
8. The Court of Auditors: historical and organisational profiles
9. The Economic and Financial Planning Cycle
10. Definition and Functions of the State Budget
11. Summary of the economic and financial planning cycle
12. Middle term test
13. The structure of the State budget (I)
14. Structure of the State Budget (II)
15. Planning of staffing requirements
16. Formation and approval process of the State budget
17. Financial coverage of expenditure laws
18. State general accounts
19. Audits
20. The problem of "defensive bureaucracy
21. Financial harmonisation
22. Stamping and controls
23. Public accountability and proceedings before the Court of Auditors
24. Privatisation and outsourcing
25. Publicly-owned companies
26. Public Administration Contracts: Contracts and Concessions
27. Infrastructures: the case of Ponte Morandi
28. Infrastructures: the motorways case
29. Public goods: classification
30. Concessions of goods
31. Concluding lesson
32. Final test
Core Documentation
La contabilità pubblica, di Elena Brandolini, Valeria Zambardi Cedam 2019Manuale di contabilità di Stato, di Daniela Bolognino, Cacucci 2019
Reference Bibliography
La contabilità pubblica, di Elena Brandolini, Valeria Zambardi Cedam 2019 Manuale di contabilità di Stato, di Daniela Bolognino, Cacucci 2019 Il controllo dei conti pubblici, di Rita Perez, il Mulino 2021 Dietro le quinte di un potere, di Elisa D'Alterio, il Mulino 2021Type of delivery of the course
Classes will be held on Wednesdays from 15:30 to 17:30 in room 2D and on Thursdays and Fridays from 11:00 to 13:00 in room 1E.Attendance
Attendance allows for mid-term tests and presentations aimed at easing preparation for the final examination.Type of evaluation
Attendees will be able to take a written tests and intermediate presentations. Non-students will take an oral examination on the entire programme. teacher profile teaching materials
2. European constraints on state accounting
3. The Stability and Growth Pact
4. Fiscal Compact Treaty and Constitutional Reform
5. The reform of Article 81 of the Constitution
6. Principles of financial and tax autonomy of local authorities
7. The organisation of State accounting in Italy
8. The Court of Auditors: historical and organisational profiles
9. The Economic and Financial Planning Cycle
10. Definition and Functions of the State Budget
11. Summary of the economic and financial planning cycle
12. Middle term test
13. The structure of the State budget (I)
14. Structure of the State Budget (II)
15. Planning of staffing requirements
16. Formation and approval process of the State budget
17. Financial coverage of expenditure laws
18. State general accounts
19. Audits
20. The problem of "defensive bureaucracy
21. Financial harmonisation
22. Stamping and controls
23. Public accountability and proceedings before the Court of Auditors
24. Privatisation and outsourcing
25. Publicly-owned companies
26. Public Administration Contracts: Contracts and Concessions
27. Infrastructures: the case of Ponte Morandi
28. Infrastructures: the motorways case
29. Public goods: classification
30. Concessions of goods
31. Concluding lesson
32. Final test
Manuale di contabilità di Stato, di Daniela Bolognino, Cacucci 2019
Mutuazione: 21810241 Contabilità di Stato in Amministrazioni e Politiche Pubbliche LM-63 LORENZONI LIVIA
Programme
1. Course introduction2. European constraints on state accounting
3. The Stability and Growth Pact
4. Fiscal Compact Treaty and Constitutional Reform
5. The reform of Article 81 of the Constitution
6. Principles of financial and tax autonomy of local authorities
7. The organisation of State accounting in Italy
8. The Court of Auditors: historical and organisational profiles
9. The Economic and Financial Planning Cycle
10. Definition and Functions of the State Budget
11. Summary of the economic and financial planning cycle
12. Middle term test
13. The structure of the State budget (I)
14. Structure of the State Budget (II)
15. Planning of staffing requirements
16. Formation and approval process of the State budget
17. Financial coverage of expenditure laws
18. State general accounts
19. Audits
20. The problem of "defensive bureaucracy
21. Financial harmonisation
22. Stamping and controls
23. Public accountability and proceedings before the Court of Auditors
24. Privatisation and outsourcing
25. Publicly-owned companies
26. Public Administration Contracts: Contracts and Concessions
27. Infrastructures: the case of Ponte Morandi
28. Infrastructures: the motorways case
29. Public goods: classification
30. Concessions of goods
31. Concluding lesson
32. Final test
Core Documentation
La contabilità pubblica, di Elena Brandolini, Valeria Zambardi Cedam 2019Manuale di contabilità di Stato, di Daniela Bolognino, Cacucci 2019
Reference Bibliography
La contabilità pubblica, di Elena Brandolini, Valeria Zambardi Cedam 2019 Manuale di contabilità di Stato, di Daniela Bolognino, Cacucci 2019 Il controllo dei conti pubblici, di Rita Perez, il Mulino 2021 Dietro le quinte di un potere, di Elisa D'Alterio, il Mulino 2021Type of delivery of the course
Classes will be held on Wednesdays from 15:30 to 17:30 in room 2D and on Thursdays and Fridays from 11:00 to 13:00 in room 1E.Attendance
Attendance allows for mid-term tests and presentations aimed at easing preparation for the final examination.Type of evaluation
Attendees will be able to take a written tests and intermediate presentations. Non-students will take an oral examination on the entire programme.