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University Financial Statements

The University Financial Statements represent the main accounting tool of Bologna University in terms of planning, management and financial reporting.

The University Financial Statements concern structures with both an autonomous reporting scheme (General Administration, Departments, Complex Units of Institutes, Research Centres, Service Centres, Romagna Campuses) and the University as a whole, insofar as the data collected are analysed and aggregated. The Financial Statements consist of records of documents and accounting tables and graphs which are prepared in accordance with the rules of financial bookkeeping, of the University General Statute and of the Administrative, Financial and Accounting Regulations. Such documents are reviewed and approved by the University Governing Bodies.

Guidelines to the Annual Budget
The general forecasts and planning schedules for the University financial administration are defined in the guidelines to the Annual Budget.
Annual Budget
This is the document on which the University's financial management and administration is based. The Annual Budget is a document designed to authorize administration of revenue and expenses providing an estimate of the financial resources available together with an expenditure plan. In addition, the various resources are allocated to different structures and components within the budget plan.
Final Statement
The Final Statement is a document in which the financial results of the annual management activities are represented and the relevant financial events are described.