Knowledge is required of the principal institutions concerning the organization and activity of the public administrations.
To provide, through the study of the most important financial planning instruments and of the procedures for the management of revenues and outlays, the elements of knowledge essential for an adequate understanding of the legal rules by which the financial activity of public subjects is regulated.
The contents of the course consist of the examination and study in depth of the principal institutions that characterise the financial activity of public subjects. In particular, after some introductory lectures devoted to constitutional and EU principles in the matter, the most important instruments of financial planning will receive treatment, in the first place the budget and the procedures for the management of incomes and outlays.
Various authors, Contabilità di Stato e degli enti pubblici, Giappichelli, Torino, 2013.
Mid-term exam consisting of an oral exam on one part of the programme; final exam consisting of an oral exam on the remainder of the programme.