Budgetary constraints deriving from the European system: the evolution of the Stability and Growth Pact (preventive and corrective parts); the rule on expenditure and debt; the recent activation of the general escape clause On the state of art of the new economic european governance Budgetary balance in the national and multilevel dimension. During the lesson, starting from the constitutional reform (articles 81, 97 and 119 of the Italian Constitution), the principle of budget balance, the space for recourse to debt, the sustainability of public debt will be analyzed in the multilevel and polycentric dimension of our institutional structure, with reference to the new Stability and Growth Pact.

The financial and accounting organization of the State The technical subjects of State accounting. Analysis of the role of the main subjects that have - on a technical level - an active and propulsive role in the economic-financial planning activity and in the implementation of the same and in the control activity. In particular: The Ministry of Economy and Finance (MEF), the Fiscal Agencies, the Committees - with a particular in-depth study dedicated to the Inter-Ministerial Committee for Economic Planning and Sustainable Development (CIPESS). The role of the State budget (legal-accounting document and policy act) and public intervention in the economy.

As part of the study of the evolution of the documents of the national economic and financial planning cycle, a focus (application) will take place with an evolutionary analysis of the former Economic and Financial Document (DEF), and on the two of its three pillars, the Stability Programme (PS) and the National Reform Programme (NRP); and National medium-term fiscal-structural plans (MTPs) and annual progress report. The National medium-term fiscal-structural plans (MTPs) and annual progress report: parliamentary examination procedures and the role of the Parliamentary Budget Office A testimony will be given during the lesson

The budget: types, functions (with specific focus on the financial and economic budget and the accrual and cash budget. The strengthening of the cash principle). Budgeting principles. Rationale and process of the reforms of the state budget. The "structure" of the budget in the current regulatory framework. Classification of expenditures and revenues. Budget balances.

Parliamentary examination of the draft budget law: its content and the admissibility examination by the Chambers, the cognitive instruments available to the Parliamentary Committees (hearings); the rationalization of examination times and the system of admissibility of amendments

The other documents of the budget cycle: the statement of accounts, the adjustment and the related bills. The preparation of a technical report Implementation of the budget. Legal status and classification of revenues and expenditures (brief outline).

Financial charges, covering techniques and controls carried out by the Court of Auditors (quarterly reports for the State). The judgment of parification on the general accounts. Jurisprudential developments regarding the nature of and access to the Constitutional Court during the parification process.

Gender and enviromental budget The new system of economic and financial accounting, for an evaluation of the costs and returns of the work of public administrations and in the dimension of effectiveness, efficiency and economy of government actions. The subject is addressed within the broader process of harmonization of the accounting systems of public administrations - of the integrated chart of accounts currently undergoing experimentation. The new system of economic and financial accounting accrues

The investment expenditure: the so-called golden rule PNRR: the governance The "public assets", analyzed in a dynamic key, addressing the issue of administrative concessions as a tool for the management of state-owned or non-disposable assets. With the testimony of an expert, companies with public shareholdings will be analyzed in consideration of the classification of company shares as movable property of the State and as such represented in the general account of assets.

Presentation of group papers and collective discussion

The controls of the Court of Auditors: the control of legitimacy, the control on the management and the control of legitimacy-regularity Internal controls in central State administrations: legislative decree no. 286 of 1999 and performance evaluation, for aspects of connection with the budget.

The constituent elements of financial responsibility: the service relationship, the subjective element, the causal link and the damage A testimony will be given during the lesson Focus on multifaceted forms of damage Focus on the subjective element (between reforms and jurisprudential interventions) Testimony is scheduled during the course of the lecture.