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Legislation on accounting and public finance

Italy's public finance framework is regulated by two major laws: the Government Accounting and Public Finance Act (Law 196/2009 and subsequent modifications) and the Provisions for the application of the balanced budget principle (Law 243/2012 and subsequent modifications). In addition to the rules on the application of the balanced budget principle for national and local governments, the two laws set out the cycle of planning and public finance documents, their contents and deadlines; the budgetary process, timelines and content; the measures to be adopted to ensure transparency and expenditure control; the criteria according to which revenue must be monitored and expenditures are forecast; and the general accounting principles.

The updated versions of these laws are now available in English.