DISCLAIMER

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

DURATION
2 days

DATES
18-19 november 2025

TIME SCHEDULE
09,00 – 14,30

PARTICIPATION FEE
euro 770.00 + VAT (the fee is exempt from VAT if paid by public bodies)

LECTURER
Cons. Francesco Sucameli
Councillor of the Court of Auditors

PROGRAMME

Session 1
18 November 2024/ 9:00 – 14:00
TITLE: THE FINANCIAL MANAGEMENT OF REGIONS AND LOCAL AUTHORITIES
Cons. Francesco Sucameli

– Evolutionary profiles of regional and local finance
– The principle of financial autonomy in the Constitution and its implementation
– Fiscal federalism
– The fundamental budget balances of regions and local authorities
– The balance in public companies and health bodies
– Revenue policies: tax, extra-tax and property revenues
– Practical cases

Session 2
19 November 2024/ 9:00 – 14:00
TITLE: THE FINANCIAL MANAGEMENT OF REGIONS AND LOCAL AUTHORITIES
Cons. Francesco Sucameli

– The structure of the administrative result in particular
– Assessments and commitments
– Off-budget debts
– Residuals and ordinary reaccounting
– Funds
– The multiannual restricted fund
– Investment financing policies
– Local public debt instruments
– The financial crisis of local authorities: structural deficit, prebalancing and multiannual financial rebalancing procedure
– Practical cases

ISSUE OF CERTIFICATE OF ATTENDANCE AND PROFIT
The CEIDA, accredited by the Lazio Region as a provider of activities for Higher and Continuing Education, (accreditation obtained by Determination of the Director of Dir. Reg. ‘Training, Research and Innovation, School and University, Right to Study’ n. G16019 of 23/12/2016, published in B. U.R.L. no. 2 of 5/1/17), certifies, for each participant, the characteristics of the training course and how much of it was actually attended, through the issue of attendance certificates subject to passing a final check carried out by means of a multiple-choice questionnaire.