In compliance with art. 4, paragraph 3 of Legislative Decree no. 430 of 5 December, 1997, this unit develops the analyses, theoretical profiling, enforceable and innovative, and regulatory coordination of accounting practice in the public administration. To that end, the unit is responsible among other things, for the coordinated gathering of provisions regarding public accounting, the keeping of a regulatory database on accounting material, and the drafting of general guidelines, service manuals, and proposals for changes in the laws in force, to submit to the Minister.