"Bilancio aperto” (Open budget) is an app that lets every citizen consult the State Budget. It is built on the principles of transparency and accessibility of data and information.
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The RGS State General Accounting Department develops forecasts of trends in different volumes of public finance, broken down by area, aggregate and the timeframe considered. Forecasts are made using a disaggregated model of public finance and operate, both in terms of financial accounting and national accounting, on the basis of a harmonized European accounting framework.
Forecasts are developed using tools of:
The RGS State General Accounting Department takes care of the preparation and management of the State Budget, Government Financial Statements, as well as the preparation of the Operating Statement. It is also responsible for the coordination of National Treasury services and the management of funds to be transferred to Regions and other authorities.
The Budget cycle can be broken down into the following stages:
The RGS State General Accounting Department performs ex- ante reviews of documents and ex-post reviews of activities of Ministries and public bodies, assessing the financial impact of measures developed by Government and Parliament and ensuring they are consistent with public finance objectives. During the review process, the State General Accounting Office is supported in its work by its units: Central Budget Offices and Local General Accounting Departments (local RGS) on the one hand and Inspection Departments and Auditors on the other.
The activities are carried out through:
The RGS State General Accounting Department monitors fiscal policies and audits public finance trends.
More specifically, the monitoring activity focuses on:
The RGS State General Accounting Department has launched an organic program of digitization of public accounting tools and processes.
has launched a comprehensive digitization programme of public accounting tools and processes. Building upon the experience of the Public Administration Database under art. 13 of Law no. 196 of 2009, the "OpenBDAP" has been developed with a view to making all public finance data available in a clear, transparent and easily accessible manner.