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The Inspectorates General


The central organisational structure of the RGS is composed of nine inspectorates general and the Studies and Research Division, which carry out operational functions on the control of public accounts.

The Inspectorate General for Finance (IGF) performs and coordinates the inspection and supervision activities on institutional Public Administrations in financial and accounting matters. It examines the budgets of the agencies and public bodies; it evaluates management results and proposes appointments for the Boards of Statutory and Independent Auditors functions in the bodies subject to supervision. It also performs regulatory, interpretive, management and coordination activities in the field of administrative and accounting law of Public Administrations. The Inspection Services for Public Finance (S.I.Fi.P.) are functionally dependent on the I.G.F..  and the Sector of Entities in liquidation.

The Inspectorate General for Budget (IGB) is responsible for the provision of the main public accounting documents (annual and long-term forecast budget of the State and related measures of variation and balancing, the General Statement of State Accounts,, and the items of Financial Law, measures connected to it and other legislative measures of public finance). It verifies the financial coverage of legislative measures and coordinates the activities of technical verification of the quantification of charges. It also performs analysis and monitoring activities of the budget flows for the purposes of the provision of necessary data for public finance documents, as well as monitoring and evaluating the costs, for the purposes of financial planning.

The Inspectorate General for Personnel Regulations and the Analysis of Public Labour Costs (IGOP) is in charge of the control of staff costs of the public administrations through analysis, verification and monitoring. It deals with issues and affairs in the field of Public Administrations organisations, structures and staff, of basic and supplementary remuneration of public employees, by providing legal-administrative and management advice in this regard.

The Inspectorate General for Economic Affairs (IGAE)  is in charge of the examination and discussion of affairs in the field of public interventions in different sectors of the economy. It carries out the analysis and evaluation of financial impact, for the purposes of effective programming of public investment and budget policies. It also performs regulatory consultancy and coordination activities in the aforementioned areas.

The Inspectorate General for Public Administration Finance  (IGEPA) is in charge of the analysis of financial forecasts, quarterly cash reports and the processing of the summary account of the Treasury. It is also responsible for the management of treasury accounts and relations with the Bank of Italy, detection and monitoring of cash flows and budget flows of public sector Bodies, of the public sector and Public Administrations, as well as the processing of the relevant consolidated accounts. It is also in charge of the management of financial relations with the organisations and decentralised bodies responsible for expenditure and it ensures the verification of financial coverage of regional Laws.

The Inspectorate General for Financial Relations with the European Union (IGRUE) participates in the process of preparation, implementation and certification of the European Union budget. It carries out the overall monitoring of the corresponding cash flows, as well as community controls entrusted by the European Union. It participates, within the area of competence of the RGS, in the definition of Community policies and manages its Revolving Fund, as well as the treasury current accounts concerning the Italy-EU financial flows

The Inspectorate General for Social Expenditure (IGESPES) performs the monitoring and analysis of general trends and of social expenditure dynamics, for the purposes of assessing the impact on budgetary and financial policies. It also performs regulatory, consultancy and coordination activities in the above-mentioned area. It prepares the annual report on medium and long-term forecasts of pension and health care spending.

The Inspectorate General for the Automation of Government Accounting Procedures (IGICS) is responsible for the analysis of functional problems and implementing the computerisation of State accounting data and of general profiles of computerisation, integration and computer consolidation. Its powers also extend to the study, analysis and definition of the functional requirements and the specific services that are required to be guaranteed, within the framework of the integrated information system, as well as the support for the processing of the relevant procedures for the verifications of functionality of IT services and processes.

The Inspectorate General for Public Accounting and Finance (IGECOFIP) is also an Office of Directorate General level. It performs the analysis of theoretical and applicative profiles of the national accounts. It coordinates the activities that direct the processing and adjustment of financial and economic accounting. It drafts forecast and actual documents, evaluating their consistency with public finance objectives. It coordinates the modelling area of the Department and develops new econometric models in the field of accounting and public finance. It is in charge of predicting and monitoring daily cash flows affecting availability.

The  Studies and Research Division is under the direct management of the State Accountant General who establishes its operating modes with appropriate measures also in relation to coordination and collaboration requirements with the other Directorate General level Offices of the Department. The service is divided into four non-general Directorate offices which, without prejudice to the powers of the other Directorate General level offices, as defined in the decree of the President of the Italian Republic number 154 of April 28, 1998 carry out functions relating to the harmonisation of budgets, monitoring, appraisal and analysis of public expenditure, coordination of financial relations between the State and the system of territorial autonomies, modelling and data bases. In matters within their jurisdiction, within the meaning of Article 1, paragraph 476, of Law number 296 of December 27, 2006 these offices carry out activities required for the purposes of operational connection with the Commission referred to in paragraph 474. For specific projects, the Service can also assign consultancy, study and research tasks to seven non-general senior managers.