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Sofia 17 August. 2009 Italian State Budget Overview . Agenda. Analytic Accountancy Cost Criteria Budget Cost Components 2009 Italian State Budget . Analytic Accountancy. Economic Analytic Accountancy per Cost Center. Economic Analytic Accountancy together with Financial State account

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Presentation Transcript
agenda
Agenda
  • Analytic Accountancy
  • Cost Criteria
  • Budget Cost Components
  • 2009 Italian State Budget
economic analytic accountancy per cost center
Economic Analytic Accountancy per Cost Center
  • Economic Analytic Accountancy together with Financial State account
  • Information provided links resources and targets facilitating decision makers to know the usage of resources related to the activities and results performed and to take more effective decisions
  • Based on cost evaluation
analytic and financial accountancies
Analytic and Financial Accountancies
  • Evaluate COSTS (economic competency principle) per each Central administration in terms of
    • human resources
    • financial resources
    • tools
  • Expenditure - Financial Accountancy
    • The amount of money to pay the costs
costs allocations
Costs Allocations
  • Costs are aggregated according to tree areas/criteria:
  • Account Plan – Cost Type
  • Organization – Cost Center
  • Results – Cost Targets
analytic accountancy costs allocation
Analytic AccountancyCosts allocation

Used resources

Cost Type

Organization managing

Cost Responsibility

Cost final destination

Results

Missions/Programs

costi propri delle amministrazioni centrali
COSTI PROPRI DELLE AMMINISTRAZIONI CENTRALI

Specific Central Administration Costs

  • Human Resource cost for administrations
  • Utilities
  • Assets and tools – Deprecations
  • External services costs
costi dislocati trasferimenti
COSTI DISLOCATI (Trasferimenti)‏

Distributed Costs – Transferals

  • Financial resources that State forecasts to allocate on other public amministrations, international orgaizations, families, private institutions.
  • Funding without refund
oneri finanziari
ONERI FINANZIARI

Financial Charges

  • Interest charges that State forecasts to pay during the year to satisfy its financial needs
  • Ex: Issue of Public bonds
fondi da assegnare
FONDI DA ASSEGNARE

Founds to be allocated

  • The final destination is defined during the year based on the needs arising
  • Back-up funds
  • Special funds (coming from legal procedure ongoing)‏
2009 italian budget forecast
2009 Italian Budget forecast
  • 500 M Euro to be spent in 2009
  • Little room to move – to invest
  • very slow machine, steady low speed every year
  • 63% distributed costs (286 M Euro)‏
    • Obliged to pay (social security, local administration)‏
  • 18% To cover public debt (80 MEuro)‏
  • 19% Public costs (89 MEuro Retributions out of 91 MEuro)‏