Unit PUBLIC FINANCE

Course
Law
Study-unit Code
05199806
Location
PERUGIA
Curriculum
In all curricula
Teacher
Livia Mercati
Teachers
  • Livia Mercati
Hours
  • 36 ore - Livia Mercati
CFU
6
Course Regulation
Coorte 2016
Offered
2017/18
Learning activities
Affini o integrative d.m.270/04
Area
Attività formative in ambiti disciplinari affini o integrativi a quelli di base e caratterizzanti, anche con riguardo alle culture di contesto e alla formazione interdisciplinare
Academic discipline
IUS/10
Type of study-unit
Opzionale (Optional)
Type of learning activities
Attività formativa monodisciplinare
Language of instruction
Italian
Contents
The budgetary process in the central and local Governments.
Budgets administration in the central and local Governments.
The 'system' of internal and external auditings.
Public employees liability.
Reference texts
AA.VV., Contabilità dello Stato e degli enti pubblici, VI ed., Giappichelli, Torino, last edition
ORE. BRANDOLINI, V. ZAMBARDI, La Contabilità pubblica, II ed., Cedam, Padova, last editionIt is also indispensable the knowledge of l. n. 196/2009.
Educational objectives
The main knowledge  will be the basic legal concepts involved in the processes of economic and financial planning, budget formulation and its management, in view of the national and Community law about public finances.

The main ability that allow students to apply the knowledge gained will be:

- Identification of the keys to understanding the analogies between public budgets

- Identification of the differences by programming and administration of public finance 
Prerequisites
In order to understand and know how to apply most of the concepts that are discussed in class is useful, but not essential, to have taken the examination - or have attended the course - Administrative Law.

If the student does not intend to or can not attend is useful to have passed the examinations of Constitutional Law and Private Law.
Teaching methods
Lectures that will cover all the topics described in the program; after the illustration of the principles and basics, concrete cases will be proposed by the teacher in the classroom.
Other information
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Learning verification modality
La prova consiste in un esame orale; le domande vertono sul programma come descritto dalla docente nella relativa scheda, avendo riguardo alla
conoscenza della materia, alla capacità di ragionamento, alla logicità dell’argomentazione e all’apprendimento della metodologia propria del singolo insegnamento. La durata dell'esame varia secondo l'andamento della prova.

Per informazioni sui servizi di supporto agli studenti con disabilità e/o DSA visita la pagina http://www.unipg.it/disabilita-e-dsa
Extended program
The budgetary process.
Appropriation Act's structure and function in the central Government.
Appopriation Act's structure and function in the local Government.
Budgets administration in the central and local Governments.
The 'system' of internal and external auditings.
Public employees liability.
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