Rome, November 18, 2017 - 09.24
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The State Accountant general

You are in: Home English Version > The State general Accounting Department > State Accountant general > The role of the State Accountant general

THE ROLE OF THE STATE ACCOUNTANT GENERAL

The State Accountant  general is the entity that ensures the unity of direction and coordination of the activities of the Deparment of General Accounts and of the system of the Accounts Offices that are under the Department's authority.

His peculiar institutional position is reflected both in his juridical status and in the scope of his functions and places him in a very atypical position within the administrative management framework. In fact, from a juridical perspective, it must be noted that the State Accountant general (whose level is higher than Director General following Presidential Decree n. 748 of June 30, 1972 conferring him the B management level), is also the Head of the State General Accounting Department (Dipartimento della Ragioneria Generale dello Stato) and carries out the functions set forth for such institutional entity, in general terms, by the regulation introduced by art. 5 of legislative decree 300/1999.

From the functional perspective, accounting regulations provide him with a certain degree of functional autonomy. The State Accountant general  is entrusted with significant and specific personal functions. In particular, the regulation for the administration of state property and assets and for Government accounting entrust him with: a) the supervision of the central and peripheral Accounts Offices, to be exercised both through provisions and through controls and inspections (art. 162 lett. a and 174); b) the responsibility for the "accuracy and timing" of accounting records and for "the effective control of the accountability of the whole General Government sector"; he moreover has the authority to issue "the appropriate warnings and reprimands to the single Accounts Offices", should he detect any irregularity (art. 167).

Furthermore, he is entrusted with important consulting and proposing functions, such as the submission of accounting regulations, instructions and other provisions for approval by the Ministry of Economy and Finance (art. 161 lett. b); he also recommends to the Minister the candidates for appointment, by decree of the Prime Minister, to management positions in the Offices of the State General Accounting Department.
The State Accountant general is an ex officio member of several councils, committees and other collective bodies.

Such a complex set of responsibilities, the authority to oversee and coordinate the financial matters of the Public Administration, the personal responsibility for the accounting computation of the budgets and his particular position as the Head of the State General Accounting Department, make the State Accountant general a peculiarly significant entity in the general government system.