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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