96118 - DIRITTO DELLA CONTABILITA' PUBBLICA

Learning outcomes

The student's knowledge of the institutional concepts inherent in public accounting law, namely: the legal disciplines necessary to ensure the balance of the budget and the protection of public assets; the discipline of public property and of fiscal damage; and the discipline of public expenditures and public budgets. The Course will offer the student an illustration of the tools for realizing the constitutional and ordinamental principles on the sound management of public affairs and the role that the Court of Auditors has in the matter. All this also with reference to the most innovative and controversial issues of this law, through the highlighting of the different doctrinal orientations and the analysis of case law

Course contents

1. Definition, role and functions of the principle of good performance in contemporary administrative law
   
2. Facets of administrative planning
   
3. The public accounting law between EU and national law. The principles of the public accounting law
   
4. The organisation of the State's accounting system
   
5. The budget cycle and its phases
   
6. The State budget and its characteristic features
7. Financially conditional rights
   
8. Outlines on the regional and local accounting systems
   
9. The pathological dimension of local finance: the deficit and instability of local authorities
   
10. The evolution of administrative controls
    
11. Evolution and role of the Court of Auditors
    
12. Administrative-accounting liability: the founding elements
    
13. Administrative-accounting liability: nature and function
    
14. Focus on: "accounting shield" and fear of (escape from) signature
    
15. Analysis of typical cases of administrative liability: damage to competition and damage from bribes
    
16. Analysis of typical cases of administrative liability: damage to the image of the public administration
    
17. Outlines of procedural law: the code of accounting justice
    
18. Public assets management
    
19. Municipal capitalism and the rationalisation of public shareholding companies
20. Establishment, regulation and management of local public services of economicrelevance
21. Public contracts: from accounting origins to pro-competitive developments
    
22. Public contracts: the turning point of the administration of results (legislative decree no. 36/2023)
    
23. Structure and functions of public procedures
    
24. The execution of public contracts

Office hours

See the website of Enrico Guarnieri