The RGS State General Accounting Department is not just an accounting office, but also an
administrative, professional and technological partner for the rest of general government. Hence,
the evolution of RGS sets a trend in the administrative behaviour of general government. As a
matter of fact, change and innovation processes are deeply ingrained in its culture. Over the past
few years this renewal process has further developed in terms of re-organisation and
computerization of processes governing both internal and external activities. A change in the
managerial culture of the Department has come about, starting from unlocking the potential of the
four macro-activities making up the value chain of RGS, more specifically: redundant activities
have been eliminated, internal organisational set-ups have been made more flexible by promoting
coordination among the various structures and interaction with institutional partners has been
SUPPORT TO REGULATORY ACTIVITY IN THE ECONOMIC, FINANCIAL AND ACCOUNTING FIELDS is
provided both through pre-legislative activity and through direct primary and secondary regulatory
activity. RGS also has the duty to consider programme as well as institutional agreements and is
often called upon to answer questions relating to the interpretation and enforcement of rules. It
usually supervises the pre-decision making processes of Cipe (Comitato Interministeriale per la
Programmazione Economica) and of the State-Regions Conferences and State-Cities Conferences.
Finally, the State General Accounting Department leads and coordinates the administrative and
accounting systems with regard to government and public bodies expenditure as well as State
property, the State movable and immovable property and State and public bodies revenues, and also
with regard to the Civil Service and the organisational set-up of general government bodies.
THE PREPARATION AND MANAGEMENT OF THE BUDGET consists in preparing and managing
the government financial balance sheet and income statement, the Government budget and in
participating in the preparation, implementation and certification of the EU Budget, quantifying
the national contribution to the EU budget. In this connection, RGS takes care of the development,
implementation and control over the implementation of EU policies and the management of the
Revolving Fund. RGS has also been entrusted with the management of the State Treasury account and
all the preventive and subsequent monitoring of the legitimacy of the budget implementing acts.
THE MONITORING AND SUPERVISION OF THE MANAGEMENT OF PUBLIC FUNDS consists in
inspection activities in the field of public finance conducted either directly or on behalf of
other ministries or authorities and in the system-based audit and monitoring of projects through
which EU funds are used. In addition, supervision is exercised over State accounting officers and
the correct collection of revenues, the management of State property and State assets, the
management by Delegated officials and Receivers. Finally, special mention should be made of the
supervision activity over the management of public bodies, starting from the most important ones,
such as social security institutions and including the more numerous ones such as schools.
MONITORING PUBLIC FINANCE focuses on i) sectoral expenditure laws and funds that
have been earmarked for underutilized areas, ii) the staff costs of general government -including
the audits and impact of supplementary bargaining agreements - as well as iii) EU programmes.
Finally, to comply with the internal Stability Pact, continuous surveys are conducted and the
necessary data analysed; in addition, in order to review trends in social expenditure, health and
pension expenditures are monitored, as well as expenditure on labour market and welfare
SUPPORT PROCESSES FOR THE DEPARTMENT'S ACTIVITIES consist in placing people at the
heart of its HR management policy to promote the personal and collective well-being of its staff.
In addition, information-sharing models are implemented to foster knowledge and participation and
develop personal skills. This approach promotes innovation through constant commitment and the
implementation of ever more effective and efficient organisational models; the notion of change, as
a means of ensuring that the organisation adapts to evolving situations, promotes efforts to review
process organisation to achieve better cooperation among operational units and better performance.
Finally, convinced that technology and the further development of its human resources are the main
levers for managing the current change process in its structure, the State General Accounting
Department (RGS) has chosen to prioritize the improvement of technological systems and