Search results for " Court of Auditors"
showing 5 items of 5 documents
The Court of Auditors in the Kingdom of Sicily
2012
The paper investigates the history of a major Sicilian institution in Accounting: the local Court of Auditors. This began to work in a very early period, the XIII century, under the Swabian dynasty in the most glorious period of the old Kingdom of Sicily, when the modern European state was beginning to take root. The public audit for accounting, after, flew parallel to the events of local parliamentary institutions. The paper then focuses on two main arguments. The former is the history of this court in itself, its rise in power when Sicily evolved in a constitutional monarchy, its life gaced with the baronial biases and arrogance under the weak government of viceroys, and finally its decli…
Funzione ausiliaria della Corte dei conti e disfunzioni strutturali della decisione finanziaria nello stato di democrazia pluralista
2021
Lo scritto affronta il tema delle difficili relazioni fra vincoli di bilancio euro-nazionale, autonomia finanziaria degli enti territoriali e garanzia dei livelli essenziali delle prestazioni concernenti i diritti civili e sociali. Si tratteggia dunque l'evoluzione del quadro normativo in tema di controlli sui bilanci degli enti territoriali e giudizi di parificazione per mostrare come ciò abbia condotto all’attivazione del sistema di garanzie giurisdizionali della Costituzione. Si presenta poi il tema dell’ausiliarietà della Corte dei conti mirando a collocarlo oltre i rapporti fra organi costituzionali e ad individuare i limiti dei controlli sugli atti di natura finanziaria. Si prende dun…
La parifica dei rendiconti regionali: un caso ancora aperto
2022
The extension of the financial audit to the Regions reveals a physiological distortion between the function and legal regime of the institution that arises several relevant issues: on the one hand, in terms of the legal nature of this form of judgment; on the other hand, on a systematic level, with regard to its insertion in a constitutional structure at least formally characterized by a strong regionalism and a related apparatus of guarantees. In the case law of the Court of Auditors, in particular, it has not been clarified whether the financial audit is a real form of financial control or, in the light of the guidelines of the Constitutional Court, a form of jurisdiction. In the absence …
Riflessioni sul giudizio di parificazione dei rendiconti regionali
2020
The Italian Court of Auditors (“Corte dei conti”) has jurisdiction and authority to the equalization judgement (“giudizio di parificazione”) of fiscal statements of Italian Regions, which appears as an exam on the legitimacy/rightness of the ways applied by the regional administrations in the construction of their general audit reports taking into consideration the comparison with those decisions assumed in the budget and the adjustments pursuant to the applicable fiscal rules. Therefore, the equalization judgement consists in a check of correspondence, that is to say in the assessment of the variances that, considering the equilibria set forth in the budget, emerge from the final reports, …
The European Court of Auditors
2023
The European Court of Auditors. 1. Introduction. 2. Members of the European Court of Auditors. 3. Functions of the European Court of Auditors.