Today, besides being part of all the branches of Government administration, the State General
Accounting Department is a strongly integrated coherent structure. It is composed of a central body
- RGS - headquartered in Rome, Via XX Settembre, 97 - with 10 Directorate Generals (9 General
Inspectorates and the Research Unit of the Department), 14 Central Budget Offices (UCB) within the
administrative offices of ministries (with portfolio) and 103 Local RGS (Ragionerie Territoriali dello Stato - RTS) spread across the whole national territory. In
terms of its structure, the State General Accounting Department represents the Ministry of the
Economy and Finance.
Its remit includes the preparation of the annual budget, with its variation and adjustment
measures, and the preparation of the multi-year government budget, as well as the draft budget law
and related measures.
It also takes care of the Treasury office's compliance procedures and audits its trends and cash
flows, ensuring they are linked up with compliance procedures to meet financial requirements.
In addition, during a preliminary audit, it is called upon to i) express its opinion on any
statutory instrument or other piece of legislation drafted by the Goverment that may have a direct
or indirect impact on public financial and economic management; ii) ensure consistent
interpretation and enforcement of accounting standards; The State General Accounting Department
(RGS) is responsible for auditing the quantification of the costs resulting from regulatory
changes or new measures and for monitoring government expenditure, coordinating and
reviewing its trends and performing statutory audits, including inspections; it also monitors
administrative and accounting procedures, which - by law - are to be performed by the Central
budget offices within the Ministries and the Local RGS, and performs monitoring functions over the
financial management of public bodies.
The State General Accounting Department also operates internationally, especially through
financial relations with the European Union, which have grown and become more complex over the last
few years. The State General Accounting Department (RGS) participates in the preparation,
implementation and certification of the EU budget, especially through the quantification of the
national contribution to the EU budget, it manages and monitors the financial flows with the
European Union, especially the Revolving Fund. The State General Accounting Department's main
operations include managing the process for accessing EU funds allocated to Italy and the
transfer of EU funds to Ministries and private institutions.
Over and above these responsibilities, the State General Accounting Department also makes
proposals to introduce innovative regulations in the economic and financial sector.
The State General Accounting Department - RGS - is headed by the Accountant General, who is
appointed by the Government on the advice of the Minister of the Economy and Finance. The
Accountant General ensures consistency in the application of policy and in the coordination of
activities carried out by the State General Accounting Department (RGS) and by the system of local
RGS coming within the purview of the State General Accounting Department. He is also personally
responsible for the accuracy and timeliness of accounting records for effective account
reconciliation for the whole State administration. He also acts as an advisor to the Ministry of
the Economy and Finance with regard to the drafting of measures related to accounting.