The Local Accounting Offices of the State were established with DPR no 43 of 31/01/2008 that
simultaneously suppressed the Provincial Accounting Offices of the State and, together with the
Central Budget Offices, they make up the System of Accounting Offices in pursuance of Article 3,
paragraph 2 of Legislative Decree no 123/2011.
The Local Accounting Offices of the State (reduced from ninety-three to seventy-five by the M.D.
of 3 September 2015), are the local bodies of the Ministry of the Economy and Finance whose staff
and functions report directly to the RGS State General Accounting Department. They carry out, at
the provincial and interprovincial level, in pursuance of the D.P.C.M. no 67 of 27 February 2013,
the functions attributed to the RGS State General Accounting Department and, at the territorial
level, those of the General Administration, Personnel and Services Department, set out in the
Ministerial Decree of 23 December 2010, following the suppression of the Territorial Directorates
of the Economy and Finance, provided for by Article 2, paragraph 1 ter, of Law Decree no 40 of 25
March 2010, converted into Act no 73 of 22 May 2010.
Within the framework of the aforementioned functions, the Local Accounting Offices of the State
carry out the following activities:
- Ex ante checks on compliance with the administrative and accounting provisions set out in Title
I and Title II, Chapter I of Legislative Decree no 123 of 30 June 2011;
- Book-keeping and recording of expenditure commitments;
- Ex post checks on compliance with the administrative and accounting provisions set out in Title
I and Title II, Chapter II of Legislative Decree no 123 of 30 June 2011;
- Ex post checks on the statements made by the Extraordinary Commissioners appointed under Civil
Protection Orders in accordance with Article 5, paragraph 5 bis, of Act no 225/1992;
- Monitoring of revenues and entering them into the accounts, activities related to the entering
of own European Union resources into the accounts;
- Supervising State property, the financial assets and real estate belonging to the State,
updating the reported data on the economic accounts of the peripheral administrations of the State,
as required by Article 10 of Legislative Decree no 279 of 7 August 1997.
- Assessment of the charges deriving from the institutional functions and services performed by
the peripheral administrations of the State; inventories; administrative and accounting checks on
delegated officials;
- Monitoring the activities of the auditors of school institutions;
- Management of human and instrumental resources, annual accounts of staff costs, internal
accounting, management control logistics, security, trade union relations, relationships with the
public;
- Keeping and updating the books on the wages of the staff of the peripheral administrations of
the State;
- Granting and paying war pensions and relevant accessory emoluments, granting and paying
allowances associated with military bravery awards – revocation of and amendments to the benefits
provided for in D.P.R. no 915 of 23 December 1978, in D.P.R. no 834 of 30 December 1981, Act no 656
of 6 October 1986, Act no 236 of 18 August 2000, Act no 261 of 8 August 1991, D.P.R. no 377 of 30
September 1999, Act no 288 of 27 December 2002, P.R. no 377 of 30 September 1999, Act no 288
of 27 December 2002, Act no 44 of 7 February 2006 and Act no 184 of 3 December 2009 – management of
the payment of annuity checks for services rendered as per D.P.R. no 2043 of 6 October 1963, Act no
791 of 18 November 1980, Act no 94 of 29 January 1994, and Article 7-bis of Act no 31 of 28
February 2008, - management of the annuity checks for merits as per Act no 96 of 10 March 1955, Act
no 261 of 24 April 1967 and Act no 932 of 22 December 1980;
- Services concerning final deposits as per Legislative Decree no 284 of 30 July 1999, the Decree
of the Minister of the Economy and Finance of 5 December 2003, Act no 326 of 24 November 2003,
Decree of the Minister of the Economy and Finance of 2 November 2004 and Decree of the Minister of
the Economy and Finance of 23 June 2009; reimbursement of sums paid under Heading X and other
Headings including reimbursements for sums paid in excess for works done without construction
permission, as per Act no 326 of 24 November 2003; refunding provisional advance payments;
- Payment made in excess for amnesties for unauthorized construction in pursuance of Act no 326
of 24 November 2003; repayment of provisional security;
- Management of privileged ordinary pensions and granting of survivor’s pensions in accordance
with D.P.R. no 1092 of 29 December 1973, Act no 177 of 29 April 1976, Act no 9 of 26 January 1980
and Act no 111 of 2 May 1984;
- Management of contributions, annuities and other sundry fixed expenditures, transfer of
expenditure items in accordance with Article no 1290 of 12 August 1962;
- Services regarding revenues, the Treasury and public debt;
- Authorization for issuing duplicates of expenditure titles;
- Procedure for applying administrative sanctions in pursuance of Article 50 of Law Decree no 269
of 30 September 2003 converted with amendments into Act no 326 of 24 November 2003, as amended by
Article 1, paragraph 276 of Act no 266 of 23 December 2005 concerning the “Health Card”
project;
- Activities related to legal disputes on the functions of competence and to those set out in
Article 5, letters a) and c) of the Decree of the Minister of the Economy and Finance of 23
December 2010, restricted to the first instance rulings by the Regional Sections of the Audit Court
and activities delegated by the General Administration, Personnel and Services Department on labour
disputes;
- Secretariat of the Medical Committees for Regional Inspections (CMV) for the branches indicated
in Table A mentioned in Article 3, paragraph 1, of the Ministerial Decree of 23 December 2010;
- Administrative procedures for issuing penalties for violation of the money laundering
provisions set out in Legislative Decree no 213 of 27 November 2007, only for the twenty-two
branches indicated in the M.D. of 17 November 2011;
- Duties related to certifying credits in accordance with Article 9, paragraph 3 bis, of Law
Decree no 185 of 29 November 2008, converted with amendments by Act no 2 of 28 January 2009 as
amended and supplemented;
- The Local Accounting Offices of the State, where requested, cooperate with the Inspectorate
General for the financial relationships between the European Union and the RGS State General
Accounting Department for performing inspections on the implementation of Community policy measures
and on the use of the relevant financial resources and for auditing Community funds including the
tasks of the national body for the coordination of the auditing of activities co-funded by the
European Union.
Recently, Article 3 of the Decree of the Ministry of the Economy and Finance of 3 September 2015
published in the Official Journal no 20 of 26 January 2016, identifies the Local Accounting Offices
of the State, of which fifty-seven have a single branch while eighteen have two branches located in
the two provinces of their territory of competence, and defines their tasks.
The seventy-five Local Accounting Offices of the State are, therefore, present in ninety-three
peripheral sites.
Paragraph 1, letter l of Article 4, the MD envisages that activities associated with payment of
wages only for the staff working in the peripheral offices of the administration of the State are
among the competences attributed to the RTSs; hence, the mentioned MD, excludes that the RTSs
should be involved in paying the wages of the peripheral staff of the MEF.
The Local Accounting Offices of Rome, Milan/Monza and Naples each have three senior management
offices, including the office of the Director.
The Local Accounting Offices of Bari/Barletta-Andria-Trani, Bologna,
Cagliari/Carbonia-Iglesias/Medio Campidano, Florence/Prato, Palermo, Turin, instead, each have two
senior management offices, including the office of the Director with their relevant powers.
The remaining RTSs, comprise a single senior management office headed by a director.
***
SUPPRESSION OF THE LOCAL DIRECTORATES FOR THE ECONOMY AND FINANCE
Functions and powers of the Local Accounting Offices of the State
As of 1
st March 2011, in pursuance of LD 40/2010, converted with amendments by Act 73/2010, the
Local Directorates of the Economy and Finance (DTEF) were suppressed. The functions performed by
the DTEFs, in accordance with the provisions of the MD of 23 December 2010, were assigned to the
central offices of the DAG and to the Local Accounting Offices of the State.
