Rome, November 22, 2017 - 15.42
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Organization chart

The Territorial Accounts Units (Ragionerie Territoriali dello Stato)
The Territorial Accounts Units (Ragionerie Territoriali dello Stato - R.T.S.) are located in each of the 103 administrative capitals of the Italian Provinces and are the terminal points of the relations network that links the State General Accounting Department with the decentralized administrations. The Territorial Accounts Units mainly monitor the financial data and the administrative processes of territorial Government bodies and they provide support to these bodies for the correct and proper application of laws and regulations. The Territorial Accounts Units (Ragionerie Territoriali dello Stato - RTS), a total of 103 units in Italy, are a very important element of the State General Accounting Department not only because they are hierarchically and functionally subordinate to the Department, but, most of all, because they are the Department's connection points with the entire national territory and with the peripheral Government bodies. In terms of organizational coordination, the Territorial Accounts Units that are located in the Regional capitals are intermediate operational structures between the Territorial Accounts Units (Ragionerie Territoriali dello Stato) of a geographical area and the Central Offices (Uffici Centrali) of the Department. The main tasks of the Territorial Accounts Units (Ragionerie Territoriali dello Stato - RTS) are:
  • control of the administrative acts issued by Regional, Territorial and Inter-Territorial Government bodies;
  • a ccounting and bookkeeping, recording of expenditure commitments, collection of data regarding the findings and the results of the reviews of the economic accounts of peripheral State Administrations;
  • estimate of the costs associated with Public Administrations services and functions;
  • Public Finance monitoring and control according to the provisions of Law 246/2002 (in this case they represent the territorial units of reference of the State General Accounting Department - Ragioneria di Stato - RGS);
  • monitoring of the activity of the boards of statutory school auditors;
  • monitoring and analysis of the data on personnel count, expenses and activity provided by territorial Public Administrations.
The role of the Territorial Accounts Units (Ragionerie Territoriali dello Stato - RTS) is especially relevant for the territorial activity of the Committee for Financial Coordination (Comitato di Coordinamento Finanziario) that acts under the responsibility of the State Accountant General (Ragioniere Generale dello Stato), the Commander General of the Tax and Customs Police (Comandante Generale della Guardia di Finanza) and the Director General of the Revenue Agency (Direttore dell'Agenzia delle Entrate).