Welcome
I would like to greet all the visitors to the Institutional Corte dei conti web site who show
interest in knowing what happens at the “Corte dei conti” and what it does. This particular
interest is very appreciated as the “Corte dei conti “is one of the main institution that the
Constitution and the Republic laws have set up for the safeguard of public finances. According to
article 100 of Italian Constitution the “Corte dei conti “is responsible for the “a priori” audit
of the legality of Government acts, and also for the “a posteriori” audit of the management of the
State Budget. It is the public institution which carries out the external audit of the
administrative and financial management of the State administrations while maintaining a full
independence from the Executive. It plays the role of an impartial guarantor of the economic
and financial equilibrium, and in particular, of the proper use of public funds in terms of
effectiveness, efficiency and economicity.
Therefore, the “Corte dei conti” gives all taxpayers the guarantee that their money is being
used for the citizens’needs. The “Corte dei conti” has also a strong jurisdictional power enabling
it to prosecute civil servants and public administrators who have caused financial damages and
losses to the State or other public administration budgets through their heavy faulty or criminal
activities. The Corte carries out the audit functions through its Central and Regional Audit
Chambers and the jurisdictional functions through its Regional Jurisdictional Chambers and Regional
Prosecutors. Appeals before the Central Jurisdictional Chambers may be filed against judgments
handed down by the Regional Jurisdictional Chambers. Therefore the Corte is truly at the
service of the citizens and it is necessary that they perceive it as a democratic institution,
essential for their community. I hope that the publicity of the Corte’s activities and the
knowledge of its role and mission help to build up a careful and conscious public opinion
which perceives as a main value of primary importance that, in a democratic State, the
Corte is given autonomy and political and financial independence.
Cordially,
Tullio Lazzaro
Corte dei conti
April 27, 2009 - Prague - Eurosai Training event
