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Functions of the Offices

In each Ministry there is a central budget office that performs the following functions in a coordinated manner:

  • They contribute to the drafting of the budget of the individual Ministries together with the other offices of the Department, and they make assessments of the expenditure for institutional functions and services and for the programmes and projects submitted by the administrations per unit budget item or individual chapter, and they draw up the Report of each Ministry;
  • They make spot checks to ensure compliance with sound administrative and accounting practices. They keep updated accounting records and enter the expenditure commitments resulting from the measures adopted by the administrative offices under the responsibility of the relevant senior executives;They make spot checks to ensure that the administrative statements of accounts made by the delegated officials match the statements produced in accordance with the business sector law, if any, and they also check the judicial accounts made by the accounting officers;
  • They coordinate the activities of the Standing Conference, in pursuance of Article 9 paragraph 3 of the Decree of the President of the Republic no 38 of 20 February 1998, with the aim of promoting an excellent inter-institutional cooperation on the programming, control and monitoring of financial activities in pursuance of the aims set out in Article 12, paragraph 2 of Legislative Decree no 279 of 7 August 1997;
  • They receive from the administrations the data on the economic accounts per cost centre and perform all required duties for using them with a view to harmonizing the information processes. They perform all the duties envisaged in Title V of Legislative Decree no 165 of 2001, on the data communicated by the administrations with regard to number of staff, relevant expenditure and activities carried out. They also check consistency of the supplementary collective bargaining costs with the budget constraints in accordance with Article 48, paragraph 6 of Legislative Decree no 165 of 2001.
  • In accordance with their remit, they perform the functions assigned to them by Law Decree no 194 of 2002 concerning the control and monitoring of the performance of public finance.
  • They perform the other tasks assigned to them by the legislation in force on general State accounting and off-budget accounts;
  • They perform the activities delegated by the senior structures of the Department;
  • They control and enter the revenues of the State by centre of responsibility, and they keep account of the assets;
  • They check to make sure that the financial coverage clauses of the legislative measures are consistent with Article 1, paragraph 470, of Act no 296 of 27 December 2006.

The internal organization of the Central Offices for the Budget and their competencies are defined in a Ministerial Decree which, if the area of competence of the mentioned Offices involves several Ministries, envisages that the competencies be operationally broken down into corresponding sections at the senior management level without prejudice to the overarching management.

In accordance with Article 3, paragraph 1, letter b) of Legislative Decree no 173 of 3 July 2003, the central budget offices listed below are senior management offices

  • Central Budget Office of the Ministry for Foreign Affairs and International Cooperation
  • Central Budget Office of the Ministry of the Interior
  • Central Budget Office of the Ministry of Justice
  • Central Budget Office of the Ministry of Defence
  • Central Budget Office of the Ministry of the Economy and Finance
  • Central Budget Office of the Ministry of Economic Development
  • Central Budget Office of Agricultural, Food and Forestry Policies
  • Central Budget Office of the Ministry of the Environment and Protection of the Territory and the Sea
  • Central Budget Office of the Ministry of Infrastructure and Transport
  • Central Budget Office of the Ministry of Education, Universities and Research
  • Central Budget Office of the Ministry for Cultural Heritage and Cultural Activities
  • Central Budget Office of the Ministry of Labour and Social Policies
  • Central Budget Office of the Ministry of Health.

The Local Accounting Offices of the State together with the Central Budget Offices constitute the Accounting System of the Country envisaged in Article 9 of Decree of the President of the Council of Ministers no 67 of 27 February 2013.