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
teacher profile teaching materials
Public accounting: introductory elements
Public sector intervention in the economy and the functions of public budgeting from an economic point of view.
The financial and accounting organization of the State in a multilevel perspective.
Public administration definition from a financial accounting point of view.
European budgetary constraints: Maastricht Treaty, the European Economic Governance and its recent 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 functions.
The State budget principles.
Financial planning.
The structure of the budget according to law No. 196/2009: expenditure and revenues classification and budget balances.
Parliamentary review of the draft budget.
The coverage principle for onerous laws.
Review of the coverage techniques: discussion of a case study.
State general accounts and the supplementary budget law.
Financial autonomy, public finance coordination and accounting framework harmonisation. The financial autonomy of regions and local entities.
Public goods definition and classification.
Public contracts in the light of legislative decree no. 36/2023.
The system of administrative controls.
Administrative and accounting responsibility: scope, types and necessary elements.
Case study on damage to public funds.
The controls of the Court of Auditors: constitutional framework and legislation changes.
The controls of the Court of Auditors: overview of the different types.
The NRRP and the audit of Corte dei conti
Concluding lesson
E. Brandolini, V. Zambardi, La contabilità pubblica, Cedam, 2024 (only the following part: Capitolo Sesto “L’Attività contrattuale”, pag. 293-382).
Supplementary in-depth readings will be available for attendees.
Programme
Course introductionPublic accounting: introductory elements
Public sector intervention in the economy and the functions of public budgeting from an economic point of view.
The financial and accounting organization of the State in a multilevel perspective.
Public administration definition from a financial accounting point of view.
European budgetary constraints: Maastricht Treaty, the European Economic Governance and its recent 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 functions.
The State budget principles.
Financial planning.
The structure of the budget according to law No. 196/2009: expenditure and revenues classification and budget balances.
Parliamentary review of the draft budget.
The coverage principle for onerous laws.
Review of the coverage techniques: discussion of a case study.
State general accounts and the supplementary budget law.
Financial autonomy, public finance coordination and accounting framework harmonisation. The financial autonomy of regions and local entities.
Public goods definition and classification.
Public contracts in the light of legislative decree no. 36/2023.
The system of administrative controls.
Administrative and accounting responsibility: scope, types and necessary elements.
Case study on damage to public funds.
The controls of the Court of Auditors: constitutional framework and legislation changes.
The controls of the Court of Auditors: overview of the different types.
The NRRP and the audit of Corte dei conti
Concluding lesson
Core Documentation
A. Monorchio, L. Mottura, Compendio di Contabilità di Stato, Cacucci editore, 2021, ultima edizione (except: Cap. XI “Il debito pubblico e i mercati finanziari”; Cap. XII “Le passività pubbliche potenziali”, Capitolo XIII “I contratti della Pubblica Amministrazione”).E. Brandolini, V. Zambardi, La contabilità pubblica, Cedam, 2024 (only the following part: Capitolo Sesto “L’Attività contrattuale”, pag. 293-382).
Supplementary in-depth readings will be available for attendees.
Attendance
Class participation is strongly recommended, but not mandatory.Type of evaluation
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.