Study and Research Department
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
Study and Research Department
Study and Research Department
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 than 5945 employees
central level
9 Inspectorates
1 Study Directorate
1386
other Ministries
14 FMC office
(in each Ministry)
1149
local level
63 Provincial
FMC Offices
2960
RGS missions are:
• budget policies
• financial management control
• co-ordination and control of public expenditure trend
Study and Research Department
Italian 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)
Study and Research Department
Head of SGA Department
General Inspectorates
14 SGAD Offices
within the Ministries
IGF
IGB
IGOP
Financial Contol
State Budget
Personnel
IGAE
IGEPA
IGICS
Economic Affairs
Public Sector Finance
IT Support
IGRUE
IGESPES
IGCFP
EU Financial Rlation
Social Expenditure
Public Finance
63
Provincial
Offices
SeSD
Study Directorate
Department Staff
Administrative
Support Office
Management
Control Office
Secretary
Office
Monitoring
Projects Office
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
SeSD
Study Dir.
Duties:
IGF
Financial Control
Main outputs:
Supervision of public bodies
expenses.
(22 Offices)
■ Inspection and supervision
■review of public bodies budgets
■nomination of auditors
■coordination activity about accounting systems
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
SeSD
Study Dir.
Duties:
IGB
State Budget
Main outputs:
State Budget preparation and
execution
(16 Offices)
■ 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
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
SeSD
Study Dir.
IGOP
Personnel
Main outputs:
Monitoring of civil servants cost.
Civil servants annual census.
(17 Offices)
Duties:
■ Analysis, examination and monitoring of general government
labour cost;
■ legal system, structure and organization of general government
personnel
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
SeSD
Study Dir.
IGAE
Economic Affairs
Main outputs:
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
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
SeSD
Study Dir.
IGEPA
General Government Finance
Main outputs:
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.
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
SeSD
Study Dir.
IGICS
IT Support
Main outputs:
IT system of RGS
(11 Offices)
Duties:
■ computerization of State accounting data processing
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
IGRUE
Financial Relation with EU
SeSD
Study Dir.
Main outputs:
EU funds cofinancing.
Payment authority for UE.
Duties:
(14 Offices)
■ EU Budget formation, execution and auditing
■ monitoring of the financial flows between EU and Italy
■ community controls entrusted from EU
■ management of Revolving Fund.
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
IGESPES
Social Expenditure
SeSD
Study Dir.
Main outputs:
Social security surveys.
Monitoring of health and social
security systems.
(11 Offices)
Duties:
■ Monitoring and analysis of social expenditure general trend
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
IGCFP
Public Finance
SeSD
Study Dir.
Main outputs:
Forecast and monitoring of
State borrowing requirement
and deficit.
Planning documents
Duties::
(7 Offices)
■ Harmonization of public accounting and budget systems
■ Monitoring of State borrowing requirement
■ Monitoring of cash flows
■ Quarterly cash report
Study and Research Department
IGF
Fin. Control
IGB
State Budget
IGOP
Personnel
IGAE
Economic Aff.
IGEPA
PS Finance
IGICS
IT Support
IGRUE
EU Fin. Rel.
IGESPES
Social Exp.
IGCFP
Public Finance
SeSD
Study Dir.
SeSD
Study Directorate
Main outputs:
Since october 2007
Spending Review methodology
and implementation.
Fiscal Policy Analysis.
International Relations.
Duties:
(11 Offices)
■ Spending review.
■ Economic research
■ Analysis of the budget policies
■ International relations
■ Environmental accounting and budgeting.
■ Performance indicators
■ Support of the Public Finance Commission (Minister)
Study and Research Department
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.
Study and Research Department
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.
Study and Research Department
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 InterProvincial 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.
Department Staff
Study and Research Department
Administrative
Administrative
Support Office
Support
Office
Management
Control Office
Secretary
Office
Monitoring
Projects 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.
Department Staff
Study and Research Department
Administrative
Support Office
Management
Management
Control Office
Control
Office
Secretary
Office
Monitoring
Projects 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.
Department Staff
Study and Research Department
Administrative
Support Office
Management
Control Office
Secretary
Secretary
Office
office
Monitoring
Projects 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
Department Staff
Study and Research Department
Administrative
Support Office
Management
Control Office
Secretary
Office
Monitoring
Monitoring
Projects Office
Projects
Office
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.