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Welcome to the Italian Corte dei conti

This area provides a short presentation of the Italian Supreme Audit Institution with a synthesis of its organization, functions and activities in the field of international relations.

News

 

Ongoing activities of the EUROSAI Project Group on Auditing the response to the Covid-19 pandemic

The Organization for the European Supreme Audit Institutions (EUROSAI) has established a dedicated Project Group on Auditing the response to the Covid-19 pandemic, in order to comply with the need for the SAIs to observe the exceptional effect of COVID-19 on governments and policies and provide a prompt response to the pandemic crisis. The Corte dei conti is member of the Project Group since its inception.
The Project Group is part of the Emerging Issues and Forward-Thinking Portfolio under the EUROSAI Strategic Plan 2017-2023 and addresses the Responses to COVID 19 Pandemic. It is framed in four stages, including “preparation, response, exit strategy and management of long-term effects” and focuses primarily on healthcare services, extensive emergency response plans and policies for protecting economy.
Accordingly, the Project Group’s activity focuses on four major audit themes: D1 - “Health and social care”, D2 – “Wider Emergency Response”, D3 - “Protecting the Economy” and D4 – “Cross-cutting themes”.
The D1 Workstream participants met on 19 November last to discuss the work plan. The Corte dei conti was represented by Ms. Erika Guerri, Deputy-head of the International Affairs Office. A new meeting is scheduled for 17 December with the aim of sharing best practices on the audits on health measures and services put in place to cope with the pandemic.
The D2 Workstream, "Wider Emergency Response", deals with emergency response plans in a broader sense, including several issues, such as those addressed during a round table on 30 November, focusing on education. The Corte dei conti took part in the latest meeting, where, after a general overview provided by the OECD, the Supreme Audit Institutions exchanged information and comments on the common difficulties in the implementation of distance learning. The Corte dei conti was represented by Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria. As per D3 Workstream, focusing on policies for the protection of the economy, the next webinar is scheduled for December 14, where the Supreme Audit Institutions will also host the former Vice-president of the European Commission and currently High-level Independent Evaluator for the European Stability Mechanism (ESM) Mr. Joaquín Almunia. The latter will present his report “Evaluation of financial assistance to Greece by the European Stability Mechanism”, also in a view to allow Supreme Audit Institutions to attain a better evaluation of the financial assistance formerly granted by the ESM ( https://www.esm.europa.eu/financial-assistance/evaluation-efsfesm-programmes).

November 3, 2020 - EUROSAI Project Group on Auditing the Response to the COVID-19 Pandemic – Workstream D3 - Protecting the Economy

The Corte dei conti is member of the Project Group on Auditing the response to the Covid-19 pandemic set up within EUROSAI (Organization for the European Supreme Audit Institutions).
The Project Group is part of the Emerging Issues and Forward Thinking Portfolio under the EUROSAI Strategic Plan 2017-2023 and addresses the Responses to COVID 19 Pandemic in a system of four stages including “preparation, response, exit strategy and management of long-term effects” and focuses primarily on healthcare services, extensive emergency response plans and policies for protecting economy.
The Corte dei conti attended the opening meeting Workstream D3 - Protecting the Economy on November 3, 2020.
The meeting was focused on the economic measures undertaken by Governments to tackle the adverse pandemic’s impact and on the promptness and transparency of such responses.
In this regard, the Supreme Audit Institution of Finland illustrated some significant results on the response of governments to the economic emergency, based on data from an “EU Independent Fiscal Institution Report” on 25 countries (https://www.euifis.eu/eng/fiscal/290/european-fiscal-monitor-september-2020).
Moreover, the participants focused on the audit activities carried out and planned by the Supreme Audit Institutions and shared their experiences in performing targeted and quick auditing.
During the discussion, it has also emerged that the attention is now focused on preventing the risks of free riding and reimbursement fraud. In the next meetings, the workstream will also hear the former EU Commissioner in charge of the portfolio of Economic and Monetary Affairs, Mr Joaquin Almunia, currently High-level Independent Evaluator for the European Stability Mechanism (“ESM”), in order to attain a better evaluation of the financial assistance to Greece by the ESM.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

October 30, 2020 - Meeting of the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators

The Corte dei conti is a member of the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators (WGSDG- KSDI) and has attended the WGSDG KSDI – GIZ – AFROSAI-E joint webinar on October 30, 2020.
The meeting was focused on the presentation of the Public Financial Management Reporting Framework (“PFMRF”).
AFROSAI-E and the GIZ developed a new tool for auditors called the PFMRF, that is deemed crucial for achieving all Sustainable Development Goals (SDG). It is currently used by Supreme Audit Institutions in over 15 countries in Africa, Europe and Latin America. The PFMRF is an excel-based tool which allows auditors to assess the performance of public financial management processes along the whole budget cycle. It looks specifically at the readiness of the PFM system to enable the realization of all SDGs. In addition, it allows auditors to verify the degree of disaster preparedness of the national PFM system.
The assessment covers core PFM institutions such as the Ministry of Finance, Parliament and Revenue Authority, as well as important sector ministries and departments, that are selected based on their potential contribution to the achievement of the SDGs (e.g. Ministries of Health and Education). The results of the audit are summarized in simple dashboards. SAIs are encouraged to integrate the PFMRF into their annual audit plans to be able to track PFM performance over time.
For each assessment question the auditor selects a level of performance which is then graded and automatically converted into a graphic dashboard presenting the results.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.