PLANNING AND CONTROL IN PUBLIC COMPANIES AND ADMINISTRATIONS

In the governance of public organizations, the budget decision-making process plays a crucial role, particularly with regard to planning and control. In public organizations, the comparison between what has been planned and what has actually been achieved is especially important and complex. The variables involved are numerous, and the number of stakeholders is also high.

Knowledge and understanding: of the fundamental mechanisms involved in the preparation and management of public budgets within democratically legitimized local government entities.

Ability to apply knowledge and understanding: for local government officials, to acquire an understanding of the connection between the accounting performance of the public administration and that of their own institution. More generally, to develop the ability to interpret how public budgeting functions within entities operating in a multilevel governance system.

Judgment skills: acquisition of the ability to distinguish between the application of sound practices and distortions in the decision-making process.

Communication skills: understanding how accounting rules are applied and represented in mass media communication (specialized newspapers and television news outlets).

Learning skills: providing a methodological framework for understanding the rationale behind the frequent regulatory innovations introduced in the sector.

Knowledge of the structure of the Italian Constitution is useful, with particular reference to the form of state and government, as well as the legislative process.

Lesson 1: Time in the Budget Decision-Making Process

* The amendment of Article 119
* The amendment of Article 117
* Rules for local and regional authorities
* Actors involved in the process
* The timeline of the budget process
* The reinforced law

Lesson 2: Reform of the Stability and Growth Pact; Structure of the State Budget

* The new governance framework
* Balance in the state budget
* Contents of the Budget Law
* Critical issues in the budget process

Lesson 3: Cost Estimation and Quantification of Financial Burdens

* Parliamentary Budget Offices and parliamentary committees
* The role of the Budget Committee
* The nature of parliamentary scrutiny and verification activities
* Combating fiscal circumvention
* Expenditure ceilings
* The spending review decree

Lesson 4: Accrual Reform

* General aspects of the reform and organizational implications
* The new accounting standards
* The conceptual framework
* Initial critical reflections on the new system

Lesson 5: Elements of Budget Structure

* Stages of public expenditure
* Outstanding liabilities (payables carried forward)
* Accrual accounting
* The issue of free riding
* ESA 2010 (European System of Accounts 2010)

Lesson 6: National Reform Programme and Council Recommendation

* The Public Finance Document (DFP)
* The new rules
* The annual report

Required texts

M. Degni, Il bene pubblico maltrattato: Critica al diritto provvisorio del bilancio che svilisce il Parlamento. Castelvecchi, 2024.
A. Uricchio, V. Peragine, M. Aulenta (eds.), Manual of Public Finance Science, Public Finance Law and Public Accounting.

Option 1: identification of a topic from the course and in-depth analysis through slides, in groups of 2 or 3 students.
Option 2: oral examination based on the assigned texts and the content covered in lectures.

oral

The instructor is responsible for ensuring the authenticity and originality of all examinations and coursework. In cases of suspected academic misconduct, an additional on-site assessment may be required during the exams, which may differ from the standard format.

As regards the grading criteria, regardless of whether students attend or do not attend classes:

1. Scores in the range 18–22 will be awarded in the presence of:

* sufficient knowledge and understanding of the course content;
* limited ability to interpret information and formulate independent judgments;
* sufficient communication skills, with reference to the use of written language and specialized terminology related to public policies.

2. Scores in the range 23–26 will be awarded in the presence of:

* fair knowledge and understanding of the course content;
* fair ability to interpret information and formulate independent judgments;
* fair communication skills, with reference to the use of written language and specialized terminology related to public policies.

3. Scores in the range 27–30 will be awarded in the presence of:

* good or excellent knowledge and understanding of the course content;
* good or excellent ability to interpret information and formulate independent judgments;
* good or excellent communication skills, with reference to the use of written language and specialized terminology related to public policies.

Honours (cum laude) will be awarded in the presence of excellent levels of knowledge and skills.

During the course, the main documents of the budget decision-making process will be examined alongside lectures and explanations.
It is possible to organize working groups on the course topics.
Materials will be uploaded on the Moodle platform.
The lectures will be interactive, and students will be encouraged to engage in dialogue with the instructor on the topics and case studies that will be analyzed.

Language of instruction: Italian.