Università Roma Tre

1. Course introduction
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

La contabilità pubblica, di Elena Brandolini, Valeria Zambardi Cedam 2019