Search results for "Italian Court of Auditors – Equalization judgement – Regional fiscal statements – Voluntary jurisdiction."

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, …