96118 - DIRITTO DELLA CONTABILITA' PUBBLICA

Learning outcomes

The acquisition by the student of the institutional notions of public accounting law, that is: the legal disciplines necessary to guarantee the balance of the budget and the protection of public assets; the discipline of public goods and of public damage; the discipline of public expenses and public budgets. The course will offer the student an illustration of the tools to implement the constitutional and legal 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 different doctrinal orientations and analysis of case law.

Course contents

1. The public legal system between EU law and constitutional law;

2. Community constraints and their impact on national public finance;

3. Budget balance and equilibrium;

4. The public budget and its characteristic features;

5. Budget of public entities with legislative power and financially conditioned rights;

6. Public budgets and public services;

7. State and local government budget control systems and tools;

8. The pathology: the failure of local governments (assumptions, dynamics and implications);

9. Fiscal damage in public finance law;

10. Models and systems for regulating the individual responsibility of public agents and decision-makers.

Readings/Bibliography

A specific collection of didactic material will be prepared for the students of the Course. The collection will be made available by September 15 on the teacher's website: http://www.unibo.it/docenti/massimiliano.atelli

For the in-depth studies that the student wishes to carry out, also for the writing of the thesis, we recommend, among others, to consult:

P.SANTORO-E.SANTORO, Nuovo manuale di contabilità e finanza pubblica (Contabilità di Stato e degli Enti pubblici), Santarcangelo di Romagna, Maggioli Editore, 2021.

Teaching methods

The teaching programme will take place both in classrooms and through online lectures as advised by the website of the Department of Legal Sciences.

The course aims to provide students with the necessary tools to achieve a comprehensive degree of preparation on the most important principles and institutions of public accounting law, which also allows them to understand the multiple practical implications and applications. The students will learn the fundamental characteristics of the public accounting system, its structure and the relative forms of jurisdictional protection.

Besides basic preparation, the course also aims to achieve a significant involvement of students, through lectures and meetings of the most innovative and controversial issues of the subject in which to reconstruct, depending on the topic, the different doctrinal orientations, the evolution of jurisprudence and the concrete dynamics. All the above can be achieved by using interactive teaching methods such as learning on demand, or the participation of students in meetings along with qualified representatives of civil society.

Assessment methods

The final exam will take place in oral form and the evaluation will be expressed out of thirty. The interview will focus on topics related to those indicated in the "Contents" section, in order to verify the knowledge of the students based on of the information delivered by the course.

The student's level of preparation will be evaluated on the basis of:

18-19 Minimum preparation. Not very elaborate answers to the questions. Poor technical presentation.

20-23 Fair preparation. Acceptable responses to questions. Presentation with technical elements.

24-27 Good preparation. Relevant answers. Technical and appropriate presentation.

28-29 Very good preparation. Comprehensive answers with accurate terminology. Display of good ability.

30 Excellent preparation. Answers supported by comprehensive knowledge and with very adequate terminology. Systematic presentation.

30 L Excellent preparation which is rarely achieved. Very satisfactory answers indicating study, thorough culture and acquired logical ability. Reconstructive and brilliant presentation.

In accordance with the provisions of the University and Department regulations, registration for the final exam can take place within the University's computer portal with the terms and procedures provided therein.

Prerequisites

The exam can be taken only after having passed the mandatory exam of Administrative Law.

Thesis

The assignment of the thesis takes place after an interview during the reception hours indicated in the web pages of the professor.

The eventual appointment of a co-rapporteur must be agreed with the teacher who assigned the thesis.

Waiting lists are not applicable.

Teaching tools

In order to make the study and the topics dealt with during the lessons and the seminars more comprehensive the students will be provided with further didactic tools, in addition to those indicated in the special section of this page. These additional tools will also be made available to students, who will be able to consult them on the teacher's website: http://www.unibo.it/docenti/massimiliano.atelli and in the special section of this page dedicated to teaching materials. The pages are accessible to students only through their institutional credentials.

Students who, for reasons dependent on disabilities or specific learning disorders (DSA), need compensatory tools can communicate their needs to the teacher. The teacher will subsequently refer the student to the relevant organization in order to agree the most appropriate solutions.

Office hours

See the website of Massimiliano Atelli