This is the document on which all financial administration is based. It is an authorisation for the management of revenue and expenditure: it lists the available financial resources and plans expenditure, allocating resources to the various structures.

The document is drafted in mixed financial terms:

  • for each revenue and expenditure item, the budget indicates the amount of the revenue expected (at the time of the right to payment) and the expenditures expected during the financial year the budget refers to (the time of the legal obligation to pay);
  • it is linked to the previous financial years via the presumed financial results (any administrative surplus used to balance the accounts).


For more information on University budget, please consult the documents in the Italian version of this page.