Economics and Finance

LIO SAMBUCCI

Public administration reform and public financial management reform (Law No. 196 of December 31, 2009). The Constitutional principles governing public financial management. The functions of the State and local government budgets and related documents. The economic/financial programming. The budget decision-making process. The annual and multi-year budgets. The Stability Law. The modifications of the budget. The budget as the instrument for resource management. The execution of revenues and expenditures. The administrative control system. Accountability in public administration. The financial management of local authorities.Theoretical Understanding. Functions and activities concerning government budgets with particular reference to the programming instruments of the State, regions and locale authorities; principles of financial management; revenue and expenditure procedures and connected responsibilities; administrative controls and their relevance of the improvement of management results.
Operationals Tools. Operational competences in financial management (economic/financial programming, budget execution, reporting, and controls); problem-solving skills in public financial management following the principles of “good administration” and impartiality and according to the criteria of effectiveness, efficiency and economy.

Good knowledge of Italian language.

Public administration reform and public financial management reform (Law No. 196 of December 31, 2009). The Constitutional principles governing public financial management. The functions of the State and local government budgets and related documents. The economic/financial programming. The budget decision-making process. The budget. The modifications of the budget. The budget as the instrument for resource management. The execution of revenues and expenditures. The administrative control system. Accountability in public administration. The financial management of local authorities.

Required readings:
A.VV., Contabilità di Stato e degli enti pubblici, Giappichelli, Torino, 2018.

Recommended readings:
M.V. Lupò Avagliano, Il bilancio dello Stato tra ordinamento nazionale e vincoli europei, Giappichelli, Torino, 2017;
L. Sambucci, La programmazione finanziaria negli enti locali, Jovene, Napoli, 2009;
L. Sambucci, Studi sui controlli amministrativi, Giappichelli, Torino, 2005.

The course will be held in 24 lectures of two hours each. Attendance is not compulsory.

The course will be held in 24 lectures of two hours each. Attendance is not compulsory.

To pass the exam students need a score not below 18/30; in order to get the minimum passing score they have to show sufficient knowledge of the most important subjects involved in the discipline such as the principles of the article 81 of Italian Constitution; structure and functions of the State Budget; general discipline of Financial Managment. Moreover students need a basic legal language awareness.
To get the maximum passing score 30/30 cum laude, students have to show excellent knowledge of the subjects of the course programme and be able to link them with coherence.