Università Roma Tre

The program is divided into thematic modules.

Module I - National state accounting in the wider European dimension. Analysis of the European governance and strengthening of the coordination of economic and convergence policies of the economic-financial programming cycle. In particular, the analysis of the Europe 2020 Strategy, of the so-called European semester, the "Euro Plus Pact", the "Six pack" and the "Fiscal Compact".
Analysis of the reform of art. 81 and art. 119 of the Constitution, with reference to the principle of balance / balance of the budget, the spaces for recourse to debt, the sustainability of public debt (also declined in the multilevel and polycentric dimension of our institutional structure).


Module II - The subjects of State accounting. Analysis of the role of the main subjects who - on the technical level - play an active and driving role in the economic-financial planning activity and in the implementation of the same and in the control activity. In particular: the Ministry of the Economy and Finance (MEF), the Tax Agencies, the Committees - with a particular focus on the Inter-ministerial Committee for Economic Planning (CIPE), the Parliamentary Budget Office, the Cassa Depositi e Prestiti , the Court of Auditors.

Module III - Economic and financial planning tools. Analysis of the evolution of all documents of the national financial economic programming cycle. Focus (application) on the Economic and Financial Document (DEF), and on the two of its three pillars, the Stability Program (PS) and the National Reform Program (PNR).


Module IV - The balance sheet: types, functions and principles. Ratio and budget revision procedure. The 2009 reform, with the accounting and public finance law of 31 December 2009, n. 196; coordination with the European dimension through the modification of the accounting law with law n. 39 of 2011 and the main reforms from 2012 to 2016.

Module V - The structure of the financial statements in the current regulatory framework. Preparation and approval process for the financial statements. Financial coverage of the laws.

Module VI - The general state report and the equalization judgment. The execution of the budget (revenue and expenditure: classification and legal regime).

Module VII - Analysis of the economic-patrimonial accounting system, which, alongside the traditional financial balance, allows to evaluate the costs and returns of the work of public administrations and to be aware of the effectiveness and efficiency of government actions. The same is provided for the framework of the current analytical economic accounting system of public administrations, and - as part of the wider process of harmonization of public administration accounting systems - of the integrated chart of accounts currently being tested.

Module VIII - "Public goods", which are analyzed in a dynamic key, addressing the important issue of administrative concessions as a tool for the management of unavailable state property or assets, with a specific focus on the concessions of sports programs (in the constitutional multilevel dimension ) and motorway concessions. Publicly held companies are also analyzed in consideration of the classification of company shares as government movables and as such represented in the general equity account. Finally, the issue of valorisation of public real estate assets is addressed, both in relation to the productive management of public real estate assets and in relation to the divestment of public real estate assets and the securitization of proceeds deriving from the divestment in question.

Method of development
The course takes place with lectures and with the development of group exercises (dedicated to the analysis of documents of the economic-financial planning cycle, jurisprudence, technical reports covering the laws).

D. Bolognino, Manuale di Contabilità di Stato, Cacucci, Bari, 2019.
Per il corso da n. 8 crediti: capitoli da I a X e capitolo XIII (i beni pubblici).