Università Roma Tre

Course introduction

Public accounting: introductory elements

Public administration definition from a financial accounting point of view. The financial and accounting organization of the State.

Public budgeting and public sector intervention in the economy.

European fiscal constraints. The European Economic Governance and its current 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 principles. The coverage principle for onerous laws.

The Financial and budget planning cycle. Financial planning.

The structure of the budget according to law No. 196/2009: expenditure and revenues classification. Parliamentary review of the draft budget law.

Variations to the budget law

State general accounts and the supplementary budget law. The budget of costs

The General Government consolidated account

Financial autonomy and accounting framework harmonisation. The financial autonomy of regions and local entities.

The system of administrative controls. The controls of the Court of Auditors: constitutional framework and legislation changes.

The NRRP and the audit of Corte dei conti

The administrative liability: scope, types and necessary elements.

The accounting liability

The ongoing reform process of the administrative liability and the problem of defensive bureaucracy

Privatisation and outsourcing

Publicly owned companies

Public contracts in the light of legislative decree no. 36/2023: the general principles

Contracts and Concessions

Award procedures for public contracts.

Public goods: definition, classification and management

Concessions of goods

Concluding lecture

- Livia Lorenzoni (a cura di) Continuità e discontinuità nella finanza pubblica nel contesto post-pandemico: opportunità di riforma o risposte contingenti? Editoriale scientifica, 2024, only the following parts: 65-107; 181-384; 417-488; 515-538

- Monorchio, L. Mottura, Compendio di Contabilità di Stato, Cacucci editore, 2021, ultima edizione, only the following parts: pp. 1-42; 75-300; 417-452
Supplementary in-depth readings will be available.