Inizio contenuto main della Ragioneria Generale dello Stato

Supervision and Control of Public Finance

Vigilanza e controllo di finanza pubblica

Amongst other things, the RGS State General Accounting Department, carries out:

  • The functions of control, monitoring and oversight over public finance assigned, on the basis of the existing legislation, to the Ministry of the Economy and Finance – the MEF;
  • Regulatory, interpretational, policy setting activities and coordination of the administrative-accounting systems of the State and of Public Bodies and Organizations.

The financial and accounting control on the Administrations of the State and on the Public Bodies and Organizations is performed by:

  • exercising oversight functions on public bodies and organizations and by coordinating the audit functions performed by the representatives of the MEF within the Supervisory and Audit Boards;
  • inspections performed by the Inspections Services of Public Finance – SIFiP;
  • coordinating the “accounting” controls carried out by the “System of Accounting Offices” (Central Budget Offices and the Provincial Accounting Offices of the State, respectively the UCBs and the RPSs).

Oversight over the public bodies and organizations and coordination of the audit activities is carried out by the Financial Inspectorate General mainly by auditing the Accounts and the minutes forwarded by the representatives of the MEF within the Supervisory Boards or Audit Boards of the public bodies and organizations.