DISCLAIMER

In case of interpretation or translation misleading, the Italian version will prevail.

DURATION
2 days

DATES
16-17 october 2025

TIMETABLE
9:00 – 16:30
09,00 – 14,30

PARTICIPATION FEE
euro 770,00 + VAT (the fee is exempt from VAT if paid by public bodies)

LECTURER
Cons. Emanuele Scatola
Councillor of the Court of Auditors
Councillor Ilaria Cirillo
Councillor of the Court of Auditors

PROGRAMME

Session 1
Tuesday 7 October 2024/ 9:00 – 16:30
TITLE: THE STATE BUDGET
Cons. Emanuele Scatola, Cons. Ilaria Cirillo

– Public accounting in the European, national and territorial dimension
– The notions of public accounting, finance and economy
– The subjects of public accounting
– The instruments of economic and financial planning
– Public expenditure, with particular reference to investments
– Asset management of the State and public bodies: a general framework

Session 2
Wednesday 8 October 2024/ 9:00 – 14:30
TITLE: THE STATE BUDGET
Cons. Emanuele Scatola, Cons. Ilaria Cirillo

– The state budget and its functions
– The inspiring principles of the State budget
– Article 81 of the Constitution
– The constitutional obligation to balance revenue and expenditure
– The budget manoeuvre
– Variations in the budget
– Reserve funds
– The Adjustment Budget
– The General State Accounts
– State revenue and expenditure
– The revenue procedure
– The expenditure procedure
– Economic accounting and the State budget
– The consolidated profit and loss account
– The control and monitoring of public accounts
– The analysis and evaluation of expenditure (spending review)

ISSUANCE OF THE CERTIFICATE OF FREQUENCY AND PROFIT

The CEIDA has applied for renewal of accreditation with the Lazio Region, following the adaptation of facilities to ensure full accessibility, in accordance with current regulations. Pending the confirmation of accreditation, the certificate of attendance and profit will still be issued, subject to reservation, according to the procedures provided by the regulations currently in force.

IMPORTANT RECOMMENDATION

Please note that the activation of the course will only take place following written communication from CEIDA. Therefore, we strongly advise against making reservations or purchases of travel tickets, accommodation or other related services before receiving such official confirmation, including the mode of course delivery (face-to-face or distance). CEIDA accepts no responsibility for any expenses incurred in advance and shall not be liable in any way for reimbursement or compensation of a financial or other nature.