The Organization of the Italian budget bureau (STATE GENERAL ACCOUNTING OFFICE)

1. The Organization of the Italian budget bureau (STATE GENERAL ACCOUNTING OFFICE) OECD – SBO : 4th Central Eastern and South Eastern European Countries Bucarest, 9 -10 April 2008 Fabrizio Mocavini Servizio Studi - RGS

3. RAGIONERIA GENERALE DELLO STATO - State General Accounting Department - is one of the four departments of the Italian Ministry of Economy and Finance. R.G.S. has more than5945employees other Ministries central level local level 14 FMC office (in each Ministry) 1149 63 Provincial FMC Offices 2960 9 Inspectorates 1 Study Directorate 1386 • RGSmissionsare: • budget policies • financial management control • co-ordination and control of public expenditure trend

4. Italian MS Institution - presentationState General Accounting Office • The budget is managed by State General Accounting Office (Ragioneria Generale dello Stato, R.G.S.) RGS is responsible for the central government budget preparation and execution, for the collection of data of revenues and expenditures for the central and general government, and the compilation of annual final accounts in cash term. • The principal accounts statements generated at the RGS are: monthly summary on the Treasury accounts (Conto riassuntivo del Tesoro), quarterly cash report on the State Sector and general government sector, ESA 95(Relazione trimestrale di cassa) and the annual General Statements of accounts (Rendiconto generale dell’amministrazione dello Stato)

5. General Inspectorates 14 SGAD Offices within the Ministries IGF Financial Contol IGB State Budget IGOP Personnel 63 Provincial Offices IGAE Economic Affairs IGEPA Public Sector Finance IGICS IT Support IGRUE EU Financial Rlation IGESPES Social Expenditure IGCFP Public Finance SeSD Study Directorate Department Staff Administrative Support Office Management Control Office Secretary Office Monitoring Projects Office Head of SGA Department

6. IGF Financial Control IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance Main outputs: Supervision of public bodies expenses. (22 Offices) SeSD Study Dir. Duties: ■Inspection and supervision ■review of public bodies budgets ■nomination of auditors ■coordination activity about accounting systems

7. IGB State Budget IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Aff. IGEPA PS Finance IGICS IT Support Main outputs: IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance State Budget preparation and execution (16 Offices) SeSD Study Dir. Duties: ■ annual and multi-year State budget and related State Budget adjustments ■ State annual financial statement ■ draft financial law ■ check of financial covering for the new law ■ cost accounting system

8. IGOP Personnel IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance Main outputs: SeSD Study Dir. Monitoring of civil servants cost. Civil servants annual census. (17 Offices)

9. IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Affairs IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance Main outputs: SeSD Study Dir. Technical support to the Minister of Economy and Finance for Government decision making about expenditure measures. (12 Offices) Duties: ■ Coordination of the pre-legislative and pre-resolution activity

10. IGF Fin. Control IGB State Budget IGOP Personnel IGEPA General Government Finance IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance Main outputs: SeSD Study Dir. Treasury account control. Monitoring of cash flow towards local governments. (14 Offices) Duties: ■ drawing up of quarterly cash statements ■ management and control of treasury accounts ■ monitoring of treasury and budget flows of the whole public sector ■ check of financial covering for regional laws.

11. IGF Fin. Control IGB State Budget IGOP Personnel IGICS IT Support IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance Main outputs: SeSD Study Dir. IT system of RGS (11Offices)

12. IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGRUE Financial Relation with EU IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance SeSD Study Dir. Main outputs: EU funds cofinancing. Payment authority for UE. (14Offices) Duties: ■ EU Budget formation, execution and auditing ■ monitoring of the financial flows between EU and Italy ■ community controls entrusted from EU ■ management of Revolving Fund.

13. IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGESPES Social Expenditure IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance SeSD Study Dir. Main outputs: Social security surveys. Monitoring of health and social security systems. (11Offices) Duties: ■ Monitoring and analysis of social expenditure general trend

14. IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGCFP Public Finance IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance SeSD Study Dir. Main outputs: Forecast and monitoring of State borrowing requirement and deficit. Planning documents (7Offices) Duties:: ■ Harmonization of public accounting and budget systems ■ Monitoring of State borrowing requirement ■ Monitoring of cash flows ■ Quarterly cash report

15. IGF Fin. Control IGB State Budget IGOP Personnel IGAE Economic Aff. IGEPA PS Finance IGICS IT Support IGESPES Social Exp. IGRUE EU Fin. Rel. IGCFP Public Finance SeSD Study Directorate SeSD Study Dir. Main outputs: Since october 2007 Spending Review methodology and implementation. Fiscal Policy Analysis. International Relations. (11 Offices) Duties: ■ Spending review. ■ Economic research ■ Analysis of the budget policies ■ International relations ■ Environmental accounting and budgeting. ■ Performance indicators ■ Support of the Public Finance Commission (Minister)

16. 14 SGAD Offices within the Ministries The 14 Central Budget Offices are detached offices of the State General Accounting Department - that are located in the main Ministries and are responsible for: bookkeeping and accounting; recording of the expenditure commitments of the Ministries; estimate of the costs associated with institutional functions and services, programs and projects of the Ministries in order to draw up the draft budget.

17. 63 Provincial Offices The Provincial Accounts Offices (Ragionerie Provinciali dello Stato - R.P.S.) are located in each of the 63 administrative capitals of the Italian Provinces and are the terminal points of the relations network that links the State General Accounting Department with the decentralized administrations. The Provincial Accounts Offices mainly monitor the financial data and the administrative processes of territorial Government bodies and they provide support to these bodies for the correct and proper application of laws and regulations.

18. 63 Provincial Offices The main tasks of the Provincial Accounts Offices (Ragionerie Provinciali dello Stato - RPS) are: • control of the administrative acts issued by Regional, Provincial and Inter-Provincial Government bodies (distaccati from the ministries ); • accounting and bookkeeping, recording of expenditure commitments, collection of data regarding the findings and the results of the reviews of the economic accounts of peripheral State Administrations; • estimate of the costs associated with Public Administrations services and functions; • Public Finance monitoring and control according to the provisions of Law 246/2002 (in this case they represent the territorial units of reference of the State General Accounting Department - Ragioneria di Stato - RGS); • monitoring of the activity of the boards of statutory school auditors; • monitoring and analysis of the data on personnel count, expenses and activity provided by territorial Public Administrations.

19. Administrative Support Office Administrative Support Office office for coordination of administrative activities that involve interaction between different department units: handling of confidential affaires as requested by the State Accountant General; support to pre-legislative activities envisaged by parliamentary procedures.

20. Management Control Office Management Control Office unit for the control of departmental management as provided for by legislative decree no. 286 of 30 July 1999. Identification of measurement standards for efficiency, effectiveness, and value in administrative actions. Gathering global cost data, breakdown of costs, and analysis of administrative action costs. Comparison of performance against objectives, plans and standards. Analysis of variances found and identification of the causes.

21. Secretary Office Secretary office Secretary office: relations with the units that directly collaborate with the Minister, the Deputy Ministers and the Undersecretaries regarding the duties of the State General Accounting Department

22. Monitoring Project Office Monitoring Projects Office unit to supervise projects under the authority of different Inspectorates or General Management Units within the framework of the Department's programme objectives, Supervision of timeframes, resources, costs and quality.