Università Roma Tre

1.THE CONSTITUTIONAL PRINCIPLES OF PUBLIC FINANCE

ANALYSIS OF FINANCIAL PRINCIPLES AND DISCIPLINE OF ECONOMIC RELATIONS IN THE REPUBLICAN CONSTITUTION.
THE ROLE AND RESPONSIBILITIES OF THE GOVERNMENT AND PARLIAMENT IN THE FIELD OF PUBLIC FINANCE.
ARTICLE. 81 OF THE CONSTITUTION - THE DISCIPLINE OF FINANCIAL STATEMENTS
THE EVOLUTION LAW (WITH PARTICULAR ATTENTION TO THE LAW NO. 196/09, AS AMENDED BY LAW NO. 39/11).
FISCAL FEDERALISM: DEVELOPMENT OF A POLYCENTRIC AND MULTILEVEL SYSTEM.

2.PLANNING AND FINANCIAL FORECASTING

PLANNING IN ECONOMICS AND PUBLIC FINANCE: ORIGIN, EVOLUTION AND STRUCTURAL CHANGES. SUBJECTS FINANCIAL PLANNING (IN PARTICULAR THE ROLE OF THE MEF AND THE DEPARTMENTS. AGENCIES TAX, CIPE).
THE FINANCIAL PLANNING INSTRUMENTS: THE MULTI-ANNUAL BUDGET, DOCUMENT OF ECONOMICS AND FINANCE (DEF), THE UPDATE NOTICE OF DEF, THE BILL STABILITY, THE BILL OF THE STATE BUDGET, THE BILL OF ADJUSTMENT, THE PLANS RELATED TO PUBLIC FINANCE MEASURES, THE SPECIFIC PROGRAMMING TOOLS OF GOVERNMENT OTHER THAN THE STATE.
THE CONVERGENCE AGREEMENT AND FISCAL FEDERALISM.

3.THE STATE BUDGET

THE PRINCIPLES OF THE BUDGET. THE FUNCTIONS OF THE BUDGET. TYPES OF BUDGET
HISTORICAL EVOLUTION AND REGULATION:
1. THE EVOLUTION OF ITS "COMPONENTS": A) BASIC BUDGET UNITS, B) MISSIONS AND PROGRAMS C) UNITS OF THE PARLIAMENTARY VOTE.
2. COORDINATION OF FINANCIAL PLANNING WITH THE "EUROPEAN SEMESTER".
THE BUDGET: STRUCTURE, TRAINING AND PARLIAMENTARY PROCEDURE OF EXAMINATION AND APPROVAL OF BILLS OF STABILITY AND BUDGET.
THE PROVISIONAL.
THE BUDGET CHANGES.
THE CLASSIFICATION OF INCOME AND EXPENDITURE.
THE REMAINING ASSETS AND LIABILITIES.
THE RESERVE FUNDS
THE GENERAL ACCOUNT OF THE STATE.
THE JUDGMENT OF THE AUDIT OFFICE.

4. EXECUTION OF THE BUDGET

A - THE ACCOUNTING PROCESS OF ENTRIES
B - THE ACCOUNTING TREATMENT OF THE EXPENDITURE


5. THE INTERNATIONAL PUBLIC FINANCE

ECONOMIC GLOBALIZATION.
THE CRISIS OF 2007 (CHANGING ROLE OF THE STATE - THE NEW PUBLIC MANAGEMENT-THE PROBLEM OF THE BUDGET DEFICIT AND REFORM OF THE FINANCIAL MARKET).
EUROPE 2020: A STRATEGY FOR THE GROWTH.
EU: STABILITY AND GROWTH: FROM ITS ORIGINS TO THE 2005 REFORM, THE REFORM PROPOSALS AFTER THE CRISIS OF 2007.
THE EUROPEAN SEMESTER.
THE FINANCING OF EU POLICIES IN THE LISBON TREATY.
THE RECENT EVENTS OF ECONOMIC AND FINANCIAL EUROPEAN UNION.

6. THE RESPONSIBILITY OF PUBLIC EMPLOYEES.

THE NON-CONTRACTUAL LIABILITY OF PUBLIC EMPLOYEES.
THE DISCIPLINE
THE RESPONSIBILITY FOR ADMINISTRATION AND ACCOUNTING.


7. THE JURISDICTION OF THE AUDIT OFFICE IN MATTERS OF PUBLIC ACCOUNTS.

THE AUDIT OFFICE ROLE IN THE CONSTITUTION AND REGULATORY DEVELOPMENTS.
THE JUDGMENT OF RESPONSIBILITY: PRINCIPLES, STRUCTURE.
THE INVESTIGATION: THE ROLE OF THE ATTORNEY GENERAL AT THE COURT OF AUDITORS.
THE JUDGMENT OF FIRST INSTANCE AND THE APPEAL.
THE JUDGMENT OF ACCOUNT.


8. THE CONTROL SYSTEM

ADMINISTRATIVE ACTIVITIES AND TYPES OF CONTROL.
UNITS RESPONSIBLE FOR MONITORING (THE ROLE OF THE AUDIT OFFICE, THE GENERAL ACCOUNTING OFFICE / DRGS).
THE SYSTEM OF INTERNAL AND EXTERNAL CONTROLS: FROM THE HISTORICAL EVOLUTION OF THE CONTROL SYSTEM.
THE CONTRIBUTION OF CONSTITUTIONAL LAW IN THE EVOLUTION OF THE CONTROL SYSTEM.
INTERNAL CONTROLS: THE SYSTEM OF PERFORMANCE EVALUATION IN THE CD BRUNETTA DECREE.
THE SYSTEM OF EXTERNAL CONTROLS IN THE. N. 20 OF 1994.
THE POSSIBLE EVOLUTION OF CONTROL SYSTEMS: AUDITING.

9. THE ACCOUNTS OF INSTITUTIONS

10. WORK ON THE PROPERTY OF THE GOVERNMENT AND GOVERNMENT CONTRACTS.

CONTABILITÀ DI STATO E DEGLI ENTI PUBBLICI
(A.A.V.V.) Carlo Emanuele GALLO - Mauro GIUSTI – Gianpaolo LADU - Maria Vittoria LUPO' AVAGLIANO - Lio SAMBUCCI – Maria Laura SEGUITI.
Giappichelli – (ultima edizione)
(escluse le sez.: A e B, del capitolo su: La contabilità degli enti territoriali ed istituzionali).
Verranno indicate ulteriori letture di approfondimento durante il corso delle lezioni.