DPR 367/94 has introduced IT technology into expenditure procedures, replacing paper documents by IT ones, with the intent of redemption of expenditure bonds with any crediting or payment means available on the banking or postal circuit.

The first implementation of the DPR was resulted in, as from 1999, the creation of the "Information Mandate", and, in the second part of the same year, the decision was taken to extend computerisation even to the process going from the Administrations to the Department of General Accounting (RGS), or from the Administrations to the Bank of Italy: this supported the initiative that led to the creation of the Computerised Payment System of the Public Administration (SIPA).

Within the context of SIPA, the RGS made available for each Administration a financial accounting information system (SICOGE), fully integrated with the information mandate and with the Financial Budget system.