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

Fabrizio MocaviniServizio Studi - RGS

OECD – SBO : 4th Central Eastern and South Eastern European CountriesBucarest, 9 -10 April 2008

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t RAGIONERIA GENERALE DELLO STATO - State General Accounting Department -

is one of the four departments of the Italian Ministry of Economy and Finance.

9 Inspectorates1 Study Directorate

1386

14 FMC office (in each Ministry)

1149

63 Provincial FMC Offices

2960

RGS missions are: 

• budget policies• financial management control

• co-ordination and control of public expenditure trend

R.G.S. has more than 5945 employees

central level other Ministries local level

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tItalian MS Institution - presentation

State 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)

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tHead of SGA Department

14 SGAD Offices within the Ministries

63 Provincial

Offices

IGF Financial Contol

IGB State Budget

IGOP Personnel

IGAEEconomic Affairs

IGEPAPublic Sector Finance

IGICSIT Support

IGRUEEU Financial Rlation

IGESPES Social Expenditure

IGCFPPublic Finance

SeSD Study Directorate

General Inspectorates

Management Control Office

Monitoring Projects Office

Administrative Support Office

Secretary Office

Department Staff

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGF Financial Control

Main outputs:

Duties:

■ Inspection and supervision

■review of public bodies budgets

■nomination of auditors

■coordination activity about accounting systems

Supervision of public bodies expenses.

(22 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGB State Budget

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

Main outputs:

State Budget preparation and execution

(16 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGOP Personnel

Duties: ■ Analysis, examination and monitoring of general government labour cost;

■ legal system, structure and organization of general government personnel

Main outputs:

Monitoring of civil servants cost. Civil servants annual census.

(17 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGAE Economic Affairs

Duties:

■ Coordination of the pre-legislative and pre-resolution activity

Main outputs:

Technical support to the Minister of Economy and Finance for Government decision making about expenditure measures.

(12 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGEPAGeneral Government Finance

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.

Main outputs:

Treasury account control.Monitoring of cash flow towards local governments.

(14 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGICSIT Support

Duties: ■ computerization of State accounting data processing

IT system of RGS

(11 Offices)

Main outputs:

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGRUEFinancial Relation with EU

Main outputs:

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.

EU funds cofinancing.Payment authority for UE.

(14 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGESPESSocial Expenditure

Duties:■ Monitoring and analysis of social expenditure general trend

Main outputs:

Social security surveys.Monitoring of health and social security systems.

(11 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

IGCFPPublic Finance

Duties:: ■ Harmonization of public accounting and budget systems

■ Monitoring of State borrowing requirement

■ Monitoring of cash flows

■ Quarterly cash report

Main outputs:Forecast and monitoring of State borrowing requirement and deficit. Planning documents

(7 Offices)

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tIGF Fin. Control

IGB State Budget

IGOP Personnel

IGAEEconomic Aff.

IGEPAPS Finance

IGICSIT Support

IGRUEEU Fin. Rel.

IGESPES Social Exp.

IGCFPPublic Finance

SeSD Study Dir.

SeSDStudy Directorate

Main outputs:Since october 2007

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)

Spending Review methodology and implementation. Fiscal Policy Analysis.International Relations.

(11 Offices)

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t14 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.

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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.

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63 Provincial

Offices

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.

The main tasks of the Provincial Accounts Offices (Ragionerie Provinciali dello Stato - RPS) are:

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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.

Management Control Office

MonitoringProjects Office

AdministrativeSupport Office

SecretaryOffice

Department Staff

Administrative Support Office

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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.

Management Control Office

MonitoringProjects Office

AdministrativeSupport Office

SecretaryOffice

Department Staff

Management Control Office

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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

Management Control Office

MonitoringProjects Office

AdministrativeSupport Office

SecretaryOffice

Department Staff

Secretaryoffice

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Monitoring Project 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.

Management Control Office

MonitoringProjects Office

AdministrativeSupport Office

SecretaryOffice

Department Staff

MonitoringProjects Office