Inizio contenuto main della Ragioneria Generale dello Stato

The Inspectorates General

The central organisational structure of the RGS is composed of ten inspectorates general, three departmental services and the Mission Unit NG-EU, which carry out operational functions on the control of public accounts.


The General Finance Inspectorate (IGF) is divided into non-general management offices, whose duties are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • institutional supervision of public administrations in financial and accounting matters;
  • monitoring, analysis and evaluation of the financial, economic and equity results of public bodies and organisations, also for the purpose of complying with public finance objectives;
  • activities concerning the designation of trade union and auditing functions and positions in public bodies, companies and bodies and keeping of the relative registry; handling of issues concerning the legal and economic treatment of bodies of entities, with the exception of those of regions and local entities, and of public bodies; keeping of the list referred to in article 10, paragraph 19 of the decree-law of 6 July 2011, no. 98, converted, with amendments, by law 15 July 2011, no. 111, and coordination and direction of the control and monitoring activity carried out pursuant to the same provision at the auditing boards of public bodies representing the Ministry;
  • legal control of the accounts and ascertaining of the regular fulfilment of the duties performed by the statutory auditors and auditors;
  • carrying out of the tasks assigned to the Ministry of Economy and Finance pursuant to Italian Legislative Decree 27 January 2010, no. 39, on the subject of statutory auditing of accounts;
  • activity aimed at ensuring, by means of appropriate checks, the regular and uniform keeping of the accounting records and the timely presentation of accounts by the obliged subjects;
  • analysis and assessment of the impacts of sectoral policies in matters falling within the competence of the Inspectorate;
  • regulatory, interpretative, guiding and coordinating activities regarding the administrative-accounting systems of the public administrations of the State, including the profiles relating to controls, in order also to ensure the exact and uniform interpretation and application of the provisions of public accounting ; examination of the administration and accounting regulations of public bodies and organisations;
  • supervision of the liquidation activity of the entities existing at the date of entry into force of this decree;
  • regulatory, interpretative and guiding activities regarding the payments of commercial debts of public administrations, as well as the coordination of departmental activities regarding the afore-mentioned payments;
  • pre-legislative activity in matters falling within the competence of the Inspectorate.

 

The General Budget Inspectorate (IGB) is divided into non-general management offices, whose tasks are defined pursuant to Article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • preparation of the annual and multi-year budget of the State in accordance with the current legislation, as well as of the economic budget and supplementary notes;
  • preparation of the budget adjustment measures, the budget review, as well as the general State report, the supplementary notes and the economic report; preparation of administrative documents of changes to the budget and coordination of changes adopted by the administrations concerned, definition and revision of the classifications of the State budget;
  • elaboration and coordination of the budget law, of the related variation notes, of the related provisions and of the other legislative provisions on public finance;
  • coordination, as part of the pre-legislative activity, with regard to the verification and evaluation of the adequacy and effects of the financial coverage, the verification of the technical reports, the evaluation of the safeguard clauses;
  • -bis) analysis and assessment of the impacts of sectoral policies in matters falling within the competence of the Inspectorate;
  • estimation, analysis and monitoring of budget flows and economic data; preparation, as far as the Department is concerned, of data and elements for the purposes of processing other public finance documents; reconciliation between budget classifications and national accounts; preparation of data and analysis on the interrelationships between the State budget and the state treasury;
  • analysis and monitoring of expenditure and revenue trends; coordination of preliminary activities and preparation of reports and measures to be adopted;
  • definition of the principles, rules and methodologies of the economic-patrimonial and analytical accounting of the central administrations of the State; analysis and monitoring of the costs of central state administrations; collaboration with the central state administrations to verify the results achieved with respect to the programmatic objectives reported in the programming documents, to monitor the effectiveness of the measures aimed at achieving them and those arranged to increase the level of efficiency of the administrations themselves;
  • experimentation for the adoption of a gender budget;
  • definition, in conjunction with the competent Inspectorate, of the principles, rules and requirements to be implemented on the IT systems relating to the budget and the State assets on the systems connected to their execution, management and reporting, as well as on the systems relating to the integrated financial and economic-patrimonial accounting of the State.

 

The General Inspectorate for Personnel Regulations and Analysis of Public Labour Costs (IGOP) is divided into non-general management offices, whose tasks are defined pursuant to Article 1, paragraph 2, of the Prime Minister’s Decree 26/06/2019, no. 103 and performs the following functions:

  • analysis, verification and monitoring of the cost of personnel of public administrations and implementation requirements of title V of Italian Legislative Decree no. 165 of 2001;
  • coordination, as part of the pre-legislative activity, in order to assess the adequacy of the quantification of the costs of public administration personnel;
  • -bis) analysis and assessment of the impacts of sectoral policies in matters falling within the competence of the Inspectorate;
  • support activities for the definition of remuneration and employment policies for public administration personnel; preparation of public finance documents and verification of the economic-financial compatibility of collective bargaining, including supplementary ones, for public administration personnel, in accordance with the current legislation;
  • acquisition and monitoring of public administration staffing needs plans;
  • handling of the issues and affairs falling within the competence of the Department in matters of public administration systems, structures and staff, basic and ancillary economic treatment of public employees, including those with international status, as well as those relating to the relocation of personnel connected to the processes transfer of functions between public administrations.

 

The General Inspectorate for Economic Affairs (IGAE) is divided into non-general managerial offices, whose tasks are defined pursuant to Article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • regulatory and consultative activities regarding public interventions and the incentives of private ones in the various sectors of the economy, including prevention, emergency and restoration interventions following calamitous events, also for the purpose of assessing the economic and financial compatibility; financial monitoring and proposals for the simplification of related documents and procedures;
  • regulatory and consultative activity on the planning and implementation of public investments and related monitoring;
  • evaluation of program and service contracts, agreements and other contractual forms also for the purpose of evaluating economic and financial compatibility;
  • analysis, consultancy and regulatory support - as far as the Department is responsible - for the purposes of the pre-deliberative activity of the Interministerial Committee for Economic Planning (CIPE) and related implementation requirements;
  • analysis and assessment of the impacts of sectoral policies in matters falling within the competence of the Inspectorate;
  • assessment of the feasibility and economic-financial impact of the measures and legislation implementing the matters of competence;
  • relations with international organisations in matters of competence, including participation in the related management and financial bodies;
  • support to the pre-legislative activity within the remit of the Department, in implementation of the directives of the State General Accountant and in conjunction with the coordination offices and with the other structures of general management level;
  • pre-legislative activity in matters falling within the competence of the Inspectorate.

 

The General Inspectorate for Public Administration Finance (IGEPA) is divided into non-general management offices, whose tasks are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • analysis and techniques of financial forecasting; detection, forecasting and consolidation of cash flows of the individual sectors of public administrations for the preparation of public finance documents; coordination of the Information System of the operations of public bodies (SIOPE) for public bodies other than the State;
  • monitoring of public finance and treasury constraints of public administrations; acquisition and analysis of the budget information of local authorities and their bodies and instrumental bodies, also for the purpose of preventing situations of financial crises;
  • -bis) coordination of the planning and implementation activities of the investment provisions of local authorities, as far as the Department is responsible, and related monitoring, as well as analysis and assessment of the impacts of sectoral policies in matters falling within the competence of the Inspectorate;
  • coordination of the state treasury service;
  • relations with the Bank of Italy; regulation of the single treasury;
  • management of treasury accounts, with the exception of those referred to in paragraph 6, letter g) and those entrusted to other offices of the Ministry; elaboration of the summary account of the treasury;
  • management of financial relations with decentralised spending bodies;
  • support activities for verifying of the constitutional legitimacy of regional laws;
  • regulatory, interpretative and coordination activities regarding financial relations with local authorities; relations with the State-Regions Conference, the Unified Conference and the State-City Conference;
  • support activities for the implementation of federalism; activities to support the implementation of the accounting reform referred to in Italian Legislative Decree 23 June 2011, no. 118;
  • -bis) pre-legislative activity in matters falling within the competence of the Inspectorate.

 

The General Inspectorate for Financial Relations with the European Union (IGRUE) is divided into non-general managerial offices, whose duties are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • participation in the process of formation, execution and certification of the European Union budget and related obligations;
  • analysis of the financial and budgetary repercussions deriving from Italy's participation in the European Union and quantification of the burdens to be borne by national finance;
  • participation in the process of defining legislation and policies in the Community and coordination of the process of transposition of Community legislation into the internal system, to the extent the Department is responsible;
  • -bis) analysis and assessment of the impacts of sectoral policies in matters falling within the competence of the Inspectorate;
  • monitoring of financial flows between Italy and the European Union; monitoring of the financial, physical and procedural implementation of Community policy interventions, including the Structural Funds;
  • exercise of controls on the implementation of Community policy interventions and on the use of the related financial resources, including the national co-financing quotas, also with the help of the territorial State Accounting Offices;
  • management of the revolving fund for the implementation of Community policies, according to article 5 of law 16 April 1987 no. 183;
  • management of treasury current accounts regarding financial flows with the European Union;
  • -bis) pre-legislative activity in matters falling within the competence of the Inspectorate.

 

The General Inspectorate for Social Spending (IGESPES) is divided into non-general managerial offices, whose duties are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • monitoring and forecasting of general trends and dynamics of social spending, for the purpose of assessing their impact on financial and budgetary policies;
  • regulatory, consultancy and coordination activities in the field of social protection, as well as support of the Italian delegations to international organisations;
  • -bis) analysis and assessment of the impacts of sectoral policies in matters falling within the competence of the Inspectorate;
  • verification, management, where envisaged, and support activities in proceedings concerning the financing of the National Health Service and healthcare construction interventions, as well as in the field of social assistance; verification of regional health obligations, monitoring of repayment plans and regional health expenditure;
  • supervision of the activities of the social security institutions with regard to contributions and benefits;
  • participation in the process of defining legislation and policies for the health sector;
  • monitoring, analysis and verification of trends in healthcare, pharmaceutical and medical prescriptions expenditure. Coordination and management of non-IT activities related to the Health Card project and the Electronic Health Record;
  • -bis) pre-legislative activity in matters falling within the competence of the Inspectorate.

 

The General Inspectorate for Information Technology and Technological Innovation (IGIT) is divided into non-general managerial offices, whose duties are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • definition, development and management of integrated IT and technological systems in accounting, budget and public finance, as well as in support of monitoring and evaluation activities in the main sectors of public expenditure, including the IT management of Health Card and Electronic Health Record projects, for the implementation of the activities of the Department of General State Accounting, of the administrations and public bodies and of other competent institutions;
  • definition of the multi-year strategic plan for IT, technological innovation and digitisation of the Department of the State General Accounting and related annual operational plans;
  • supervision for the definition and management of the Department's infrastructures, connectivity and IT and technological services and related evolutionary strategies; definition of methodologies, quality standards and physical and information security; support for compliance with cyber security as far as the Department is concerned;
  • monitoring and control of the alignment of IT and technological systems with project objectives and qualitative-quantitative standards; verification of the quality and technical-functional performance of software, technological systems and technical assistance services for users;
  • definition of systems and methods for the management, analysis and enhancement of the data assets of the State General Accounting Department, also in collaboration with public and private administrations and bodies; management and development of the public administration database (BDAP), of the data portal and open services, of the institutional website of the Department;
  • management of programs and projects financed with European resources aimed at developing the Department's IT and technological systems, technical skills and analysis and evaluation skills;
  • technical assistance service to users of the central and territorial structures of the Department for the effective use of the IT, technological and digital systems and tools provided;
  • management of relations with the company referred to in article 83, paragraph 15 of decree-law 25 June 2008, no. 112, converted, with modifications, by law 6 August 2008, n. 133, also in implementation of the provisions of article 1, paragraph 588, of law 27 December 2019, no. 160;
  • planning of needs and acquisition of assets and IT and technical tools for the needs of the Department; management of the assets and inventory of the Department's IT assets and related logistics;
  • normative and pre-legislative activity on the subjects of competence.

 

The General Inspectorate for Accounting and Public Finance (IGECOFIP) is divided into non-general management offices, whose tasks are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, n. 103 and performs the following functions:

  • initiatives aimed at harmonisation for the adaptation of accounting systems and public budgets with the provisions contained in the national and Community legislation, in order to allow the monitoring, verification and consolidation of the results of the financial statements of the various entities and for the construction of the consolidated income statement of public administrations;
  • forecasting, monitoring and final balance of the state and public sector needs and daily cash flows, also for the purpose of liquidity management;
  • forecasting and monitoring of the net debt of public administrations;
  • coordination of activities relating to relations with ISTAT and Eurostat and with Community, European and international bodies for the aspects of policy and economic-financial planning, as well as with regard to the methodology and classification of public finance data;
  • coordination and management of the disaggregated model of public finance and of the model integrated with macroeconomic variables;
  • coordination in the preparation of reports on the consolidated cash account of public administrations and preparation of other forecast and final documents on public finance;
  • analysis and monitoring of the impact of public-private partnership transactions on public finance balances, including regulatory examination and the drafting of contractual schemes and agreements;
  • forecasting and monitoring of tax revenues, with the support of the Department of Finance, non-tax revenues and expenditure, also through analysis of the related provisions for the purpose of assessing the impact on public finance balances;
  • -bis) pre-legislative activity in matters falling within the competence of the Inspectorate.

 

The General Inspectorate of Public Finance Inspection Services (IGESIFIP) is divided into executive offices of a non-general level and into non-general management positions intended for the performing of inspection activities, whose duties are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and performs the following functions:

  • inspection activity on the regularity and profitability of the administrative and accounting management of public administrations, public entities and bodies, as well as the companies referred to in Italian Legislative Decree 19 August 2016, no. 175;
  • inspection activities in matters falling within the competence of the departments of the Ministry and the related structures, also in relation to the areas identified in specific activity programs defined with the departments themselves;
  • investigations at the request of judicial authorities and checks on the basis of memoranda of understanding or agreements with other public administrations;
  • fact-finding surveys on the state of implementation of the measures adopted for the achievement of public finance objectives and on the budget balances of the subjects indicated in letter a);
  • collaboration in the control and monitoring of public finance trends and in the analysis and assessment of the sustainability of the interventions in terms of income and expenditure;
  • acquisition of all useful information, pursuant to article 28, paragraph 1, of law 27 December 2002, no. 289, on the management of the entities and bodies referred to in letter a), as well as the private law entities supervised by the Ministry of Economy and Finance;
  • support to the regulatory activity of the Department and to the elaboration of proposals aimed at rationalising spending and achieving public finance objectives;
  • execution of other projects or activities delegated by the State General Accountant.

 

The Departmental Studies Service (SESD), placed directly under the State Accountant General, is divided into non-general managerial offices, whose tasks are defined pursuant to article 1, paragraph 2, of the Prime Minister's Decree 26/06/2019, no. 103 and carries out methodological analysis, study and research activities to support the activities of the entire Department. The Service performs, in particular, the following functions:

  • economic and methodological research on public finance for the analysis of the effects of budgetary policies;
  • analysis and studies aimed at developing econometric methodologies and models in the field of public finance;
  • study of the evolution of public administration budgets in order to support reform initiatives and the related monitoring and control activities; comparative study and analysis of the accounting disciplines adopted in EU countries;
  • analysis and study of public economic and patrimonial accounting for the definition of principles, rules and methodologies; elaboration of proposals for amendments to the current legislation;
  • -bis) analysis, economic research and evaluation of the impacts of sectoral policies on the subjects under the responsibility of the Department;
  • definition of procedures, methodologies and techniques for analysing of the performance of public administrations through indicators of cost-effectiveness, effectiveness and efficiency;
  • study and analysis of the legislative, regulatory and management profiles of publicly owned companies, also for the purpose of assessing the impact on public finance;
  • studies and statistical analyses concerning the monitoring of payments of commercial debts of public administrations;
  • -bis) pre-legislative activity in matters falling within the competence of the Service.

 

Central service for the accounting system and for departmental internal control (SESR), placed directly under the State Accountant General, is divided into non-general managerial offices, non-general managerial positions intended for performing of the verification activity on the central offices of general management level and on the accounting system and carries out the following functions:

  • coordination, guidance and supervision, in conjunction with the General Finance Inspectorate, on the activities of the central budget offices, including the provisions in reference to these departmental structures by the article 2, paragraph 3, of Italian Legislative Decree 30 June 2011, no. 123;
  • coordination, guidance and supervision, in conjunction with the General Finance Inspectorate, on the activities of the territorial State Accounting Offices, including the provisions with reference to the afore-mentioned territorial articulations by article 2, paragraph 3, of Italian Legislative Decree 30 June 2011, no. 123;
  • analysis activities to assess the completeness, adequacy, functionality and reliability of internal management processes, programs and work procedures falling within the remit of the Accounting System. Planning and conducting of internal auditing activities on the central offices of the Department's general management level and on the accounting system;
  • carrying out of the activities envisaged by article 7, paragraph 1, letter p), with reference to the Accounting system, in collaboration with the competent offices reporting directly to the State General Accountant;
  • -bis) pre-legislative activity in matters falling within the competence of the Service.

 

The Central Service for PNRR (SEC-PNRR) is divided into 6 non-general management offices, whose tasks are defined pursuant to article 6 of Italian Legislative Decree 77/2021 and subsequent amendments and additions, and carries out the following functions:

  • tasks of operational coordination, monitoring, reporting and control of the PNRR, which represents the national contact point for the implementation of the PNRR pursuant to article 22 of Regulation (EU) 2021/241, complying with the related information, communication and of advertising. The Central Service for PNRR is also responsible for the management of the Rotation Fund of the Next Generation EU-Italy and for the related financial flows, as well as for the management of the monitoring system on the implementation of PNRR reforms and investments, ensuring the necessary technical support to central administrations in charge of the interventions provided for in the PNRR referred to in article 8. The Central Service for PNRR is divided into six offices of non-general managerial level and, for the exercise of its duties, it may use the support of companies in which the State has a stake, as provided for in article 9.
  • In carrying out the functions assigned to it, the Central Service for the PNRR liaises with the Mission Unit and with the competent Inspectorates of the State General Accounting Office. The latter contribute to the supervision of the administrative processes and to the financial monitoring of the PNRR interventions for the aspects of their competence.

 

The Mission Unit NG-EU (UDM NG-EU) is divided into 2 non-general management offices whose duties are defined pursuant to art. 1, paragraph 1050, of law no. 178/2020 and subsequent amendments and additions. It carries out the following functions: coordination, connection and support of the structures of the same Department involved in various capacities in the implementation process of the Next Generation EU program.