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Audit

United Chambers for Audit
The United Chambers for audit approve the general audit plan, covering audit policies, strategies and criteria for Central Audit Chambers as well as indications for Regional Audit Chambers.
The most important reports issued by the United Chambers on an annual basis are: the Annual Report of the State, the Report on the Coordination of public finance, the Report on the Public Labour Cost.
The United Chambers rule in case conflict of jurisdiction on audit matters.

Chamber for Ex Ante Compliance Audit of the State Administrations Acts
The “ex ante” compliance audit is performed on the most important measures and administrative directives issued by the Government, such as programming documents, provisions adopted on the basis of the Council of Ministries’ decisions; administrative regulations; instruments implementing European Union legislation; measures allocating and distributing funds; the most important supply contracts and awards of tenders; measures taken in relation to State property; orders issued by the Minister of the Economics and Finance relating to the State budget (variations, short term debts, etc.).

Chamber for the Performance Audit on the Management of the State Administrations
The Chamber for the Performance Audit on the Management of the State Administrations exercises the audit over the entire activity of public administrations and bodies with the aim of assessing the respondence and compliance of results with the objectives laid down by law. The audit takes into consideration and evaluates costs, methods and times of the implementation of the administrative action. The audit concerns both legitimacy aspects and the efficiency, effectiveness and economic parameters of the administrative action.

The Board for Real Time Audit
The “Board for Real Time Audit” was set up by the Resolution of the Council of the Presidency of the Corte dei conti No. 272 of November 10, 2021 and placed within the Chamber for the Performance Audit on the Management of the State Administrations. It carries out real time audits (as provided for in Article 22 of Decree-Law No. 76 of July 16, 2020, converted with amendments into Law No. 120 of September 11, 2020), on the main plans, programs and projects related to the interventions to support and boost the national economy.

To this end, the “Board for Real Time Audit” gives a contribution in carrying out the more extensive audits on the implementation of the NRRP as foreseen in the Corte dei conti general audit plan referred to in Article 5 of the Regulation for the Organization of the Audit Functions of the Corte dei conti (Art. 2, par. 5, of the aforementioned resolution Council No. 272/2021).

With the entry into force (22.06.2023) of the art. 1, co. 12 quinquies lett. b) of legislative decree no. 44/2023, inserted by art. 1, paragraph 1, of the conversion law n. 74/2023, the "Board for Real Time Audit" has ceased to exercise its functions on the plans, programs and projects envisaged or financed by the NRRP.

The audit functions of the Board are exercised autonomously according to its own annual audit plan, set within the framework of the general audit plan as approved by the United Chambers for Audit of the Corte dei conti under Article 5 of the Regulation for the Organization of Audit Functions approved by Resolution No. 14/DEL/2000 of the same United Chambers for Audit.

Where the implementation of plans, programs, and projects is referred to Regions/Autonomous Provinces or other entities or bodies operating exclusively in the regional sphere, the functions described above are carried out by the competent Regional Audit Chambers.

The Audit Chamber for Public Bodies and State-owned Undertakings
The audit activity of the Chamber is aimed at highlighting the critical issues and presenting observations that may arise from the managerial action realized by the observed bodies and undertakings. Accordingly, the management activity has to be evaluated in order to detect eventual risk of criticality from an economic and financial point of view.
The management activity of the bodies is monitored during the entire fiscal year through all the available tools such as, for example, the examination of resolutions of the Boards of directors, reports and minutes of the Board of Auditors, parliamentary documents and any preliminary document acquired. Moreover:

  1. for the auditees pursuant to Article 2 of Law no. 259/1958, the audit activity is carried out through the assessment of accounting documents and the analysis of the minutes of the meetings of the Board of Directors and Board of Auditors as well as of an appropriate preliminary investigation on several management issues;
  2. for the auditees pursuant to Article 12 of Law no. 259/1958, the audit activity is carried out, through the assessment of accounting documents that the auditees have to transmit to the Corte dei conti and also through the participation of a delegated magistrate to the meetings of the Board of Directors and of the Board of Auditors and through preliminary investigation proceedings and discoveries aimed necessary for a complete analysis of the overall financial management.

As a result of these continuous audit activities, the Corte dei conti can verify if the adopted measures adhere to the observations laid down in previous reports.

The Chamber for Local Authorities
The Chamber for Local Authorities is the expression of the Regional Audit Chambers with the purpose of coordinating public finance. It reports to the Parliament, at least once a year, on regional and local finance matters.

The Audit Chamber for European and International Affairs
The Audit Chamber for European and International Affairs grants performance audit on the use of EU funds in Italy, both through annual reports on the financial monitoring and specific performance audit reports. In addition, the Chamber, as external auditor, carries out audit activities for the certification of the accounts of International Organizations.

Jurisdiction

United Chambers for Jurisdiction
The United Chambers for Jurisdiction ensure the common interpretation and application of accounting rules and any other matters under accounting jurisdiction. They rule in case conflict of jurisdiction referred by Jurisdictional Chambers of Appeal.

Jurisdictional Chamber for Latium
The Jurisdictional Chamber for Latium has territorial competence for Latium. It judges on liabilities’ actions brought by Regional Prosecutor’s Office of Latium.

Jurisdictional Chambers of Appeal
The three Jurisdictional Chambers of Appeal are the final Courts of appeal in the matters under the jurisdiction of the Corte dei conti. They sit in a Chamber of 5 judges when hearing a case at second instance.