PLANNING AND CONTROL IN PUBLIC COMPANIES AND ADMINISTRATIONS

In the governance of public institutions, the budget decision-making process plays a crucial role, with particular reference to programming and control. In fact, in public organizations, the comparison between planned and implemented is, in fact, interesting and complex. Involved variables are numerous and there is a large number of stakeholders.

The course aims to provide knowledge of the budget process in public administrations, with particular reference to the state level of the multilevel system. The course wants to show the rules of european public finance government, the constitutional reform of 2012, which introduced the budget balance and the process of defining public finance forecasts, with particular reference to the parliamentary role. The course will also provide the basic concepts for the structure of the financial statements of public institutions with particular reference to the differences between financial accounting systems and economic-patrimonial accounting, to accounting methodologies in public institutions, to the evolution of public accounting systems.

It is useful to know the structure of the Italian Constitution, with particular reference to the form of state and government and the legislative process.

Main topics:
Week 1: Budget law
Week 2: European governance of public finance
Week 3: Budget Constitutional reform
Week 4: The structure of the public budget
Week 5: Missions, programs, actions

Lesson 1:
1. The basis of the budgetary decision.
2. The factors influencing the budget decision.
3. The main actors in the budget process.
4. The decomposition of the budget process.
5. The time scan of the budget process.
6. The legislative sources of budget law

Lesson 2:
1. Aggregates and budget balances.
2. Financial accounting, cash, economic accounting.
3. The European system of accounts.
4. Financial programming and budget decision.
5. Consolidation of budget law: the 1978 reform and the 1988 amendments.

In-depth study: the budget session for 2019

Lesson 3:
1. The European governance of public finance.
2. THE Divorce between the Treasury and the Bank of Italy.
3. The original Stability and Growth Pact (SGP-I).
4. The innovations of 2005 (PSC-II)
5. The loosening of the corrective arm of the PSC.
6. The great financial crisis.
7. The European semester.
8. The preventive arm of the PSC-III.
9. The significant deviation.

Lesson 4:
1. The spending rule.
2. Specific rules for the euro area.
3. Macroeconomic imbalances.
4. Evaluation of the budgetary planning documents.
5. The corrective arm of the PSC-III and the debt rule.
6. The Fiscal Compact.

Insight: The calculation of the structural balance

Lesson 5:
1. Formation of Article 81 of the Constitution.
2. The constitutional reform of 2012.
3. The cycle of quantification of charges and control of expenditure.
4. The quantification of burdens in the Government.
5. Parliamentary procedures for quantification of charges.
6. The services of the budget of the two branches of the Parliament.
7. Deepening: the control of the Court of Auditors on the quantification of regional laws

Lesson 6:
1. The need to reorganize public spending.
2. Spending review: an opportunity to renew public policies.
3. The model of the OECD.
4. The experience of spending review in Italy.
5. Studies and commissions to reform the public administration: a brief look at the past.
6. The Technical Commission for Public Spending (CTSP).
7. The attempt to reorganize the balance sheet data.
8. The experience of the Technical Commission for Public Finance: the spending review site opens up.
9. The trial is interrupted: critical of the law of 196 of 2009.
10. The commissioners for the spending review.
11. Control of expenditure dynamics: a crucial node between cash requirements and reform strategies. Different methods of the spending review.
12. The essential characters of a true spending review.

Lesson 7:
1.Differences between the financial accounting systems and the economic-patrimonial accounting systems
2. Accounting balances and surveys in public institutions
3.Evolution of public accounting systems

Deepening: the balance sheet of a healthcare company

Lesson 8:
1. The events of the financial law.
2. The 1988 typing.
3. The tables of the financial law.
4. The coverage of the financial law.
5. The "third" and the "fourth" financial (stability law).

In-depth study: DEF and update note

Lesson 9:
1. The new budget instrumentation.
2. The process of building the budget.
3. The main documents accompanying the draft integrated budget.
4. The significance of the public budget.
5. The new integrated budget

In-depth study: the documents of the parliamentary office of the budget

Lesson 10:
Summary and preparation of the final exam

Uricchio, Peragine, Aulenta Manuale di Scienza delle Finanze, diritto finanziario e contabilità pubblica, Nel diritto editore, 2018
Cucciniello, Fattore, Longo, Ricciuti, Turrini Management pubblico, Egea, 2018

It is possible to organize working groups on the topics of the course and develop the papers to be taken to the final exam.

During the lessons, alternated with explanations, the main documents of the budgetary decision will be examined.
Working groups can be organized on the topics of the course.
Study documents will be uploaded on Moodle (last year documents are already available).
The course consists in 10 three-hour lessons.
It is recommend a preliminary reading of the topic of the lesson.

Italian

The course will be held in italian.

oral

This subject deals with topics related to the macro-area "Poverty and inequalities" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development