The Faculty of Law of the University of Verona has a permanent public accounting school, which offers advanced and professional development courses to provide further knowledge on budgeting and public sector accounting, especially for local authorities. Analysing the correct functioning of public sector accounting is very important for many internal staff (e.g. administrators and employees who deal with accounting) as well as external contractors (e.g. auditors and other control bodies). In addition to revising accounting rules and principles, the course will look at references to the doctrine and the technical aspects of entries, not to mention evolutionary trends in the harmonisation of financial statements and accounting systems. With regards to budget accounting, the course will deepen the topics of budgeting and financial planning. Regarding management accounting, the course will cover budget changes and other flexibility tools, plus the financial cycle of income and expenses. After analysing statutory accounting, the course will look at consolidated financial statements. It will also deal with the internal stability pact and managing the constraints of public finance, which in recent years have become the focus of public sector accounting. The course is taught by university professors.
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