1) Introduction to the course
GENERAL ASPECTS
2) The evolution of public finance law at the national and the European Union levels
3) The plurality of the accounting and financial systems: the public entities and the sub-state level
SUBJECTS
4) The growing role of the state financial administration
5) The State General Accounting Office (Ragioneria generale dello Stato): functions and management profiles
6) The management of public finance in regional and local administrations
ACTIVITIES
7) The general principles of the financial action
8) The relevance of the financial dimension:
- in unilateral activities
- in contractual activities
9) The tools and activities of the "government" of public finance
MEANS
10) The budget and the financial programming cycle at the various levels
11) Financial management tools, different from the budget
12) The tools with an occasional nature
RELATIONSHIPS
13) The governance of financial resources within the framework of public powers
14) Financial controls
15) Financial accountability
PUBLIC GOODS AND ASSETS
16) The management of the public goods and assets
17) The accounting agents and the administrative functions in the management of public assets
18) Controls
Should teaching be carried out in mixed mode or remotely, it may be necessary to introduce changes with respect to previous statements, in line with the programme planned and outlined in the syllabus.
Learning assessment may also be carried out on line, should the conditions require it.
1) Introduction to the course
GENERAL ASPECTS
2) The evolution of public finance law at the national and the European Union levels
3) The plurality of the accounting and financial systems: the public entities and the sub-state level
SUBJECTS
4) The growing role of the state financial administration
5) The State General Accounting Office (Ragioneria generale dello Stato): functions and management profiles
6) The management of public finance in regional and local administrations
ACTIVITIES
7) The general principles of the financial action
8) The relevance of the financial dimension:
- in unilateral activities
- in contractual activities
9) The tools and activities of the "government" of public finance
MEANS
10) The budget and the financial programming cycle at the various levels
11) Financial management tools, different from the budget
12) The tools with an occasional nature
RELATIONSHIPS
13) The governance of financial resources within the framework of public powers
14) Financial controls
15) Financial accountability
PUBLIC GOODS AND ASSETS
16) The management of the public goods and assets
17) The accounting agents and the administrative functions in the management of public assets
18) Controls
1) E. D'ALTERIO, Dietro le quinte di un potere. Pubblica amministrazione e governo dei mezzi finanziari, Il Mulino, 2021.
2) E. D'ALTERIO, Diritto amministrativo. Analisi di casi e profili teorici, Wolters Kluwer, 2021 (only the chapter "Public finance"). It is also recommended to read the chapters "Public contracts", "Controls on the use of public resources" and "Responsibilities in public administrations".