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

The principle of good performance: from legal irrelevance to preceptive force;
The public budget and its characteristic features;
Systems and instruments of state and local government budget control;
Pathology: the collapse of local governments (assumptions, dynamics and implications);
Asset management: public assets;
Municipal capitalism;
The innovations within the Legislative Decree Dec. 23, 2022 on the establishment and management of local public services;
Public contracts: accounting origins, pro-competitive developments and the administration of results (Legislative Decree No. 36/2023)
Structure and functions of public tendering procedures;
Performance in public contracts, between competition and result;
Role and functions of the Court of Auditors in the area of administrative-accounting responsibility;
Treasury damage: assumptions and types;
Treasury damage during the pandemic season and in the perspective of the revitalization of the country system.

Office hours

See the website of Enrico Guarnieri