Corte dei conti
Tasks and organization
It is an independent constitutional body that is responsible for reviewing the budgetary and economic management of the state, the regions and the subordinate local authorities. In addition to the headquarters in Rome , there are also regional branches, with special regulations in the area of the autonomous regions and provinces . In addition, the Court of Auditors takes on tasks that are assigned to administrative or social jurisdiction in other countries . For this reason, there are control and judicial sections with appropriate judges and public prosecutors ( procurators ) at the Court of Auditors and at its branch offices . The Court of Auditors also acts in an advisory capacity. Its tasks are mainly set out in Articles 100 and 103 of the Italian Constitution . At the head of the Court of Auditors is a president who presides over the self-governing body Consiglio di presidenza della Corte dei conti .
The Court of Auditors was founded in Turin in 1862, shortly after the unification of Italy , as a national organization . Its direct predecessor was the 1351 of Amadeus VI. Chamber of accounts ( Camera dei conti ) built by Savoy , which was renamed Corte dei conti in 1859 . Similar organizations existed in other Italian states, such as the Regia Camera della Sommaria founded in 1444 in the Kingdom of Naples .
- List of members of the International Organization of Supreme Audit Institutions
- Court organization in Italy
- List of dishes in Italy
- Legge 14 agosto 1862, n.800.
Successor of the Magna curia magistrorum rationarum and the Summaria audentia rationum , which in turn had Byzantine, Arabic and Norman origins.
Roberto Delle Donne: Burocrazia e fisco a Napoli tra il XV e il XVI secolo: la Camera della Sommaria e il Repertorium alphabeticum solutionum fiscalium Regni Siciliae Cisfretanae . Firenze University Press, Florence 2012.