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(Excerpts)
ART.100. Omissis
The Court of Audit is responsible for a priori audit of the regularity of Government acts, and also for a posteriori audit of the State Budget's management.
It participates, in the cases and in the manners foreseen by the law, in the supervision of the financial administration of those bodies to which the State contributes funds on a routine basis. It reports directly to the chambers of Parliament on its findings. The law guarantees the independence of the Institution and of its members in relation to the Government.
* * *
ART.103. Omissis
The Court of Audit has jurisdiction in matters of public accounts and in the others specified by the law.
Omissis
CHAPTER I
COMPOSITION OF THE COURT OF AUDIT
ART.1. The Italian Court of Audit has its seat in Rome. It is divided into three chambers, one responsible for the auditing function and two with jurisdictional functions Refers to note 1, and is composed of the following members: 1 President; 1 Attorney General; 22 Presidents of chambers; 560 Counsellors, Deputy Attorneys General, Principal referendaries and Referendaries.
The President of the Court of Audit presides over the united chambers and, whenever he deems it appropriate, over the other chambers,
The Attorney General and the Deputy Attorneys General represent the public prosecution before the Court.
One of the counsellors fulfils the functions of secretary general.
ART.2. Omissis
ART.3. The Court's united chambers resolve upon the cases determined by or regulation and whenever he deems it appropriate: they decide on appeals in the cases as per article 67.
The auditing chamber decides in the cases contemplated in Article 24.
Omissis
ART.4. The Court's resolutions and decisions, both by single chamber and when the chambers are united
The number of voters cannot be less than seven for the auditing chamber, five for each or the jurisdictional chambers and eleven for the united chambers.
The President of the Court has the right to rule that the jurisdictional chambers should function in turn, with the participation of at least two counsellors among the voters for each case, in addition to the chamber's president or the senior counsellor authorised to preside.
ART.5. The principal referendaries and the referendaries can vote to take resolutions, not only when they are called by the President to integrate the bench of judges as per clause 3 of the foregoing article, but also on matters for which they are rapporteurs. They can be called by the President to replace absent or unavailable counsellors, including the one assigned to function as secretary general, and also in this case their votes are valid for resolutions. The number of principal referendaries and referendaries cannot be greater than two in the single chambers or than four in the united chambers.
ART.6. Omissis.
ART.7. The President of the Court, the president of chambers, the counsellors and the Attorney General are appointed by decree of the President of the Republic upon proposal by the Head of Government after prior resolution of the Cabinet.
The presidents of chambers and the Attorney General are selected among the magistrates of the Court of Audit belonging to the level immediately lower. The position of counsellor is attributed for half the number of existing posts to principal referendaries.
For the counsellors position reserved for outside candidates, whenever the choice falls on State civil servants, these must already hold a position of director level with no less than three years of seniority on this latter level.
The position of secretary general is conferred by decree of the President of the Court of Audit.
Apart from the cases peremptorily defined by laws or regulations, the counsellors of the Court of Audit may receive or accept assignments or missions outside of their normal attribution only when these are not in contrast with the provisions in force, and following an ordinance of the President of the Court, issued after hearing the Presidential Council.
ART.8. The Court's chamber presidents and counsellors cannot be removed or placed on early retirement, or dismissed in any way, except by presidential decree endorsed by a Commission composed of the Presidents and Vice-Presidents of the Senate and of the Chamber of Deputies.
The President of the Senate presides over the Commission, which stays in office during any interval in sessions and legislatures.
The Commission's advice may be requested either by the President of the Court of Audit or by the Government.
ART.9. The retirement age of the Court's President, chamber presidents, counsellors and Attorney General is set at seventy years.
ART.10. Appointments, promotions and dismissals of the Court's magistrate personnel are made by presidential decree upon report of the head of Government, as proposed by the President of the Court, in compliance with the regulations.
In the same way, but decree of the Head of Government, provision is made for appointments, promotions and dismissals of administrative and clerical staff.
ART.11. Superseded.
ART.12. Superseded.
CHAPTER II
DUTIES OF THE COURT OF AUDIT
ART.13. The Court, in compliance with laws and regulations:
- audits the decrees of the President of the Republic;
- audits the State's expenditure
- exercises vigilance over Government incomes;
- audits warehouses and deposits where the State's materials and goods are kept, as well as the other State assets indicated by the law;
- audits the bonds posted by State agents, who are required to post them, and exercise vigilance to ensure the regularity of the operations of State Agents in matters of money and materials;
- squares the general balance sheets of the State's administration and those of autonomously operated bodies subject to its audit, before they are submitted to Parliament;
- passes judgement on the accounts to be rendered by all those who handle State money or valuable and of the other public administrations designated by the law;
- passes judgement on liabilities for damages caused to the Public Treasury by public officials, paid by the state, in the exercise of their functions;
- passes judgement on appeals against administrative in matter of accounts and liabilities, as per the provision of special laws;
- passes judgement on accounts of provinces and communes;
- passes judgement on application for the refund of direct taxation portions not due pursuant to the collection law;
- passes judgement on appeals with regard to pensions paid in whole, or in part, by the State or by other bodies designated by the law and on applications files for purposes of obtaining the sentences which takes the place of the retirement decree;
makes proposals and gives its opinion on the administrative acts and provisions indicated by the law.
ART.14. In addition to the duties assigned by this Compendium of Laws, the Court of Audit carries out all such other duties and responsibilities assigned to it by the law on the administration of Government property and on the State's general accounting records and by special laws.
ART.15. The Court cognizance and gives warning to the ministers of all violations of laws and regulations which come to its knowledge in the exercise of its duties.
ART.16. The Court has the right to request Ministers, Administrators and their agents to provide all Informations and documents referring to collection of revenues and expenditures and any documents required for the exercise of its duties.
ART.17. Presidential decrees, regardless of the Ministry from which they emanate and regardless of their purpose, are submitted to the Court of Audit so that the latter, after having checked their regularity, may affix the visa and register them.
The law may establish which presidential decrees may be exceptionally exempt from such visa and registration.
ART.18. All decrees which approve contracts for amount of more than 4.800.000 lire, as well as those which authorise other expenditures for amounts higher than 2.400.000 lire, are submitted to the Court for visa registration whenever the authorisation is not simultaneous to the issuing of the payment not simultaneous to the issuing of the payment order. All actions of appointment, promotion or cessation of service of employees and agents and those for the payment of salaries and other continuative allowances of the state are also submitted to the Court.
The Court audits the regularity of decrees relative to the final settlement of pension and allowances, ascertaining whether the conditions established by law exist with regard both to the acquirement of the right and to the nature and amount of the allowance, as well as for its payment.
Also decrees by means of which provision is made for the reinstatement of services for retirement purposes are checked for legality.
ART.19. Payment orders for States expenditures, credit orders in favour disbursing officers and any other payment certificate, together with justifying documents, must be subjected to the Court's audit.
The law determines the cases in which audit must precede payment and those in which it may follow payment.
Reports submitted by disbursing officers, accompanied by all justifying documents, are also forwarded to the Court of its audit.
ART.20. The Court is responsible for ensuring that expenses do not exceed the sums allotted in the budget and that they related to the expenditures indicated, that transfers not permitted by law are not made, and that settlement of and payment for the expenditures with laws and regulations.
ART.21. The Court maintains the records that are absolutely necessary of the performance of its function.
It may avail itself of the accounts kept by the accounting officers of the Administration and may also use the accounting results from documents submitted for audit already checked by the officials of the accounting offices themselves or of other offices of the Administration, who are held responsible for their actions.
Whenever irregularities are ascertained, the Court so notifies the relevant Ministry for any required measures on their part, in addition to a possible judgement of responsibility pursuant to the provisions in force.
ART.22. For each Ministry responsibility is assigned by an office composed of one counsellor assisted by principal referendaries of referendaries assigned to his office together with an adequate number of officials and clerical staff. Overall co-ordination is assigned to a president of chamber.
Audit activities are carried out on the premises of the Court. However, in addition to the outposted offices already foreseen by special laws, auditing offices may be set up within the central Administrations whenever this is deemed advisable for a more rapid performance of the audit. This is done by presidential decree upon report the head of Government, in with the Minister of Finance following a proposal of the Court's United Chambers.
ART.23. One of the counsellors as per clause 1 of the preceding article is assigned responsibility for the audit of documents concerning retirement allowances, lifetime pension payments and fixed expenses, regardless of the budget against which they are charged. Another one is assigned to the audit of the State's warehouses, regardless of the Ministry to which they pertain.
Omissis
ART.24. Should the counsellor assigned to the audit, after having the administration involved, deems that a document decree ought not to endorsed or registered, he forwards it to the President of the Court of Audit and at the time informs the president of chamber responsible for coordination. The President of the Court, after having heard the counsellor, promotes as soon as possible a motivated pronouncement of the auditing chamber composed of the Court's President as chairman, the president of chamber assigned to the coordination of the audit and the counsellor as per clause 1 of Article 22.
Aside from the case described in the preceding clause, the Court's President has the right - either upon suggestion of the counsellor assigned to the audit, or the president of the chamber assigned, to coordination, or the Administration involved, or of his own initiative - to assign the pronouncement on the visa and registration of the documents or decrees to the chamber as constituted above whenever it becomes necessary to solve particularly important general issues.
In cases as per the preceding clauses, the Administration involved and that of the Treasury insofar as it is concerned are notified in writing of the transmittal to the audit chamber. They may submit their comments and request to be represented before the same chamber by officials of status no lower than that of division director or equivalent.
The same rules apply to the documents or decrees coming under the jurisdiction of the Court's peripheral offices.
Omissis.
ART.25. Whenever the responsible counsellor or the auditing chamber refuses to endorse the documents or decrees submitted to the Court, the relevant resolution is to be forwarded to the responsible Minister having jurisdiction and, whenever the latter deems it necessary, it will be examined by the Cabinet.
If the latter resolves that document or decree should take its, the Court's united chambers are called upon to make a resolution. Should they consider the reasons for refusing the visa still valid, they will order the registration with reservation.
The refusal to affix a visa on a document or decree is absolute and annuls the administrative action in the case of:
(a) a commitment or order to pay referring to an expenditure in excess of the sum allocated in the relative heading of the budget or which in the Court's judgement must be allocated to residuals of the previous year rather than to the appropriation of the current year and vice-versa, or to a heading different from that indicated in the document of the Ministry which issued it;
(b) decrees for appointments and promotions of personnel of any rank and grade, beyond the allotted staffing authorisation.
(c) credit orders in favour of officials entrusted with the disbursement of funds, issued for a sum in excess of the limits established by the law.
ART.26. Every fifteen days the Court of Audit transmits to the offices of the Presidents of the Senate and Chamber of Deputies and list of registrations made with reservation, together with the relative resolutions.
ART.27. In one case ministerial responsibility cease following the Court's visa and registrations.
ART.28. The Court exercises vigilance and audits pursuant to the respective special provisions with regard to autonomous administration and special State corporations. Posts and Telegraphs, telephone service, monopoly industries and the Highway Authority.
ART.29. The year-end statement and the accounts concerning universities and high schools are directly forwarded by the chairmen of the boards of directors to the Court of Audit for administrative examination and resolution of regularity.
The provisions of the present article extended to all high schools which receive annual allowances credited to the budget of the Ministry of Education.
ART.30. School boards, through the Ministry of Education, submit to the Court of Audit special accounting records of scholastic administrations concerning the expired fiscal year.
ART.31. Superseded.
ART.32. The Court, at the end of every year, submits to the head of Government and the Parliament a list of the registered contracts for which the Administration has not followed the opinion of the Council or state, with an indication of the reasons given in judgement of liability whenever the delay has resulted in damage to the State.
ART.33. In addition to its normal auditing functions the Audit Chamber is empowered to order direct audits of officials and agents authorized to handle money or materials belonging to the State.
By means of an order not subject to any appeal, it also has the power to apply penalties to officials when it is ascertained that without a valid reason, they did not meet the deadline for submission of accounts. These officials are also subject to a regular judgement of liability whenever the delay has resulted in damage of the State.
It has the same power against officials who have not submitted, within the prescribed deadline, the above accounts duly verified.
The officials who are to be charged with the above mentioned responsibilities, the terms for the transaction of the documents, the penalties and methods of their application, are determined by presidential decree upon report of the head of Government in concert with the Finance Minister, after having heard the opinion of the Court of Audit.
ART.34. After verification by the Administration, Ministers forwarded to the Court the schedules of Collections and payments made by Government agents during the fiscal year.
The State's cash accounts, with the indication of the values and of the way they are represented, are also transmitted to the Court of Audit.
ART.35. Apart from its jurisdiction over judicial accounts the Court of Audit is entrusted with responsibility for auditing of warehouse and deposits of materials and goods which are State property.
Omissis
ART.36. The reports of the civil servants charged with carrying out inspections in relation to the agents who handle State money and other valuables are forwarded to the Court.
ART.37. The documents by means of which cautionary bonds are approved and those concerning the reduction, transport and cancellation of the bonds themselves, are subject to the Court's visa.
The various Administrations must submit to the Court for auditing the lists of the cautionary bonds which State agents are required to post. This applies also to the lists of officials who supervise any agents who are exempt from posting bonds.
ART.38. The State's general balance sheet, which the Treasury Minister must render at the end of every fiscal year, is forwarded by the Minister to the Court in compliance with the terms of law, before being presented to Parliament.
ART.39. The Court verifies the state's general balance sheet and compares the results, both for revenues and for expenditures, with the budgetary law.
To this effect it verifies whether the sums collected and paid out, and the sums to be collected and paid out, correspond to the data shown in the periodical accounts and in the general summaries forwarded to the Court by the individual ministries, it checks whether the outlays ordered and paid during the fiscal year correspond to the records kept and audited by the Court and ascertains the residual liabilities on the basis of both the background documents attached to the ministerial commitment orders and its own accounting records.
By means of exactly similar ascertainments the Court verifies the statements, attached to the general balance sheet of the autonomous State enterprise and bodies subject to its audit.
ART.40. The Court resolves the State's general balance sheet in a general meeting of all its United Chambers and with the same formalities as when dealing with disputes.
ART.41. The resolution as per the preceding article is accompanied by a report prepared by the Court's United Chambers. This report will show:
- the reasons for which it affixed its visa with reservation on orders or other documents or decrees;
- its remarks about the manner in which the various Administration complied with administrative and financial rules;
- the changes and reforms it believes advisable for the improvement of the laws and regulation on administration and on accounts with regard to public money.
ART.42. Omissis
ART.43. The general balance sheet, together with its enclosure, and the aforesaid resolution and report are transmitted by the Court to the Treasury Minister and submitted to Parliament.
ART.44. The Court passes judgement, with jurisdiction over disputes, on the accounts of treasurers, collection officials, cash officials and agents charged with collection, paying, keeping, and handling public money or safekeeping valuables and materials belonging to the State. It also passes judgement on people who interfere without legal authorisation in the tasks assigned to said agents.
The Court also passes sentence on the accounts of the treasurers and agents of other public administrations insofar ad it is its duty to do so pursuant to the terms of special laws.
ART.45. The act of submitting an account constitutes subjection of the Administration's agent to judgement.
The proceedings may be started, upon the instance of the Attorney General, by decree of the relevant Chamber to be communicated to the agent, with the setting of a deadline for the submission of the accounts in cases:
(a) when the Administration's agents cease functioning as agents;
(b) of shortcomings ascertained by the administration;
(c) when accounts are submitted later than the due dates set by law or regulations.
ART.46. Upon expiry of the terms set by the court the latter, after suing the Administration's agent upon instance of the attorney general, has the right to condemn him, because of the delay, to a fine no greater than half his salary, including bonuses and indemnities. If he does not receive any salary, bonuses or indemnities, it has right to condemn him to the payment of a sum not exceeding Lit 480.000. It also has the right, depending on the gravity of the cases, to propose to the Minister having jurisdiction over him, that he be suspended and also that he be dismissed.
These provisions are understood to be enforceable without prejudice to the actions of order, vigilance and precaution pertaining to the heads of the respective administrations.
Should the agent persist in his unwillingness to submit the accounts, the latter is to be compiled at the agent's expense upon instance of the Attorney General by decree of the Court.
ART.47. Once the accounts as per Article 44 have been regularly squared and if the rapporteur has not found any irregularities on the parts of the accounts, the accounts are approved with a decree of discharge or declaration or regularity, which may also refer to groups of accounts, issued by the president of the chamber, after receiving a written report from the same rapporteur and after prior communication thereof to the Attorney General.
ART.48. When the judgement of the Chamber must take place, if the latter ascertains that the accounts were paid in full and that they balance in favour of the Administration's agent, it pronounces his discharge and, when necessary, it releases the cautionary bond and authorises cancellation of any existing mortgages. In the opposite case, it settles the agent's debt and, when necessary, it condemns him to the payment and the transfer of the cautionary bond regardless of how it was posted, even when posted by third party, provided they have been summoned to trial.
ART.49. The interlocutory decisions of the Court containing observations on the account are communicated to the agent through the Administration to which he is answerable.
The agent has the right to submit his justifications in the manner and pursuant to the terms established by the regulations on procedure.
ART.50. If in the examination of the account the court observes that crimes against the public administration or against the public trust have been committed, it communicates this fact through the Attorney General to the Minister of Justice and to the Minister whose jurisdiction applies to the accused agent, so that legal steps be taken to punish him.
ART.51. The agent has the right to appeal against the decisions of the Court within thirty days their notification. The appeal is to be made through the Administration to which he belongs.
Omissis
ART.52. Any officials, employees and agents, be they civilian or military, including those of a judicial order and those paid by autonomous State enterprises or corporations, who, even if only because of negligence, cause damage to the State or to another Administration for which they work, are subject to the jurisdiction of the Court in the cases and manners contemplated in the law on the administration of the State's property and on general accounting matters and in special laws.
The Court, after assessing the individual responsibilities, can condemn those responsible to payment of all or part of the damage ascertained or of the value cost.
ART.53. The directors-general or the department heads who, during the course of their functions, become aware of a fact that may give rise to liability pursuant to the preceding article, must report it to the Attorney General of the Court of Audit.
The report must be made immediately.
When in the judgement of responsibility the Court ascertains that, due to fraudulent intention or serious guilt, a report was not made against employees, it may condemn to make compensation for the damage not only those who caused it, but also those who failed to make a report.
ART.54. In case of deficiency ascertained by the Administration or of damage caused to the Public Treasury, either deed or by omission, ascribable to guilt or negligence of the accounts of the officials or agents contemplated in the law on the administration of the State's property and on general accounting, the court has the right to make a pronouncement against both the aforesaid and their guarantors, even before judgement on the account.
ART.55. Whenever the examination of the accounts submitted to the court's judgement shows debits in amounts not greater than 480.000 lire, the president of the relevant jurisdictional chamber of a counsellor delegated to him, after hearing the opinion of the public prosecutor on the amount on the debit, may determine the sum to be paid to the Public Treasury, subject to the judgement of the Court if the accountant does not accept.
Such provision is applied also in responsibility judgements, provided the value of the case does not exceed that sum.
ART.56. Municipal and provincial tax collectors have the right to appeal to the Court of Audit, within ninety days of the notification of the final provision by the Ministry of Finance, if the latter refuses to refund an uncollectable tax portion or surtax.
ART.57. Superseded.
ART.58. The employees as per Articles 44 and 52 have the right to appeal to the Court against a provision regarding deductions from salaries and other emoluments ordered by the Administration pursuant to the law the state's general accounting.
ART.59.and 60. Superseded.
ART.61. Appeals to the Court of Audit allowed by special laws against administrative provisions regarding year-end statements and related responsibilities as far as enterprises or bodies not contemplated in the preceding articles are concerned, must be submitted within the terms established by the laws themselves and, failing that, within thirty days from the date on which the appellant received communication of the provision.
ART.62. Appeal to the relevant court's chambers is allowed against provisions of final settlement of pensions paid totally or partially by the state. The chambers will pass judgement pursuant to rules as laid down in the following articles.
All other appeals in pension matters placed under the Court's jurisdiction by special laws are also made to the same chambers, as well as requests to obtain the sentence which replaces a decree of placement on retirement or of declaration of unfitness for military service and establishes that the conditions giving rise to the right of the civil military servant to pension, allowance or indemnity are actually existent.
Omissis
ART.63 and 64. Superseded.
ART.65 and 66. Superseded.
ART.67. Appeal to the United Chambers of the Court is allowed within thirty days against decisions of the first instance in matters of judicial accounts or those regarding disputes in any way pertinent to accounting operations, and in judgements of responsibility for damages caused to the Public Treasury or to autonomous State enterprises or bodies and to other corporations pursuant to the law on the administration of state property and on its general accounting and to other special laws. For these appeals the sum object of the judicial claim must exceed Lit. 480.000.
Appeal can be made without any limit as to the amount involved, also by the Attorney General.
ART.68. The decision of the Court may be impugned by revocation both by the parties and by the Attorney General within three years, whenever:
(a) an error of deed or of calculation has been made;
(b) any omission or double employment has been ascertained through the examination of other accounts in any other way;
(c) new documentary evidence has been found after pronouncement of the decision;
(d) a judgement has been pronounced on the basis of false documents.
In the last three cases, after three years, appeal by revocation must be made within thirty days from the acknowledgement of the omission or doubt employment, from the discovery of the new documentary evidence or from the arrival of the news to the appellant of the declaration of falsity of the documents, subject nevertheless to the effects of the thirty-year prescription.
ART.69. In judgements on accounts, revocation in the cases and terms as per the preceding article can take place not only upon instance of parties or of the Attorney General, but also of the Office.
Omissis
ART.70. The revocation has effect only with regard to the part of the decision declared erroneous.
ART.71. The decisions of the Court of Audit may be appealed before the Supreme Court of Cassation, either by the parties by the Attorney General with an appeal for reasons pertaining to the jurisdiction, within ninety from the notification of the decision being impugned.
Omissis
ART.72. Judgements before the Court of Audit are public. The opinion of the Attorney General is always heard.
ART.73. The Court may order the hearing of witnesses and allow any other investigatory means it deems necessary.
ART.74. The Attorney General in the investigatory procedures within his jurisdiction has the right to ask communication of deeds and documents in the possession of administrative and judicial authorities and also has the right to order direct ascertainments.
ART.75. In judgements before the Court of Audit has instances, petitions and appeals will be considered abandoned for the part not yet decided if no request for a hearing is submitted and no other procedural action is taken over a period of one year.
Abandonment does not apply to judgements on pension matters and to ordinary judgement on accounts, those submission constitutes subjection of the Administration's agent to judgement it does; it does, however, apply in cases of opposition or of revocation relative to the same accounts.
ART.76. The decisions of the Court, the ordinances and the presidential decrees that concern the Public Treasury, are forwarded by the Attorney General to the Administrations involved for execution.
ART.77. No opposition, appeal, revocation or petitions for annulment suspends the execution of the Court's decisions.
In the first three cases, however, the Court has the right, by council chamber decree, upon instance of the interested party and after hearing the opinion of the Attorney General, to order the suspension of the execution of the decisions.
ART.78. Judgement on interpretation of its decision rests with the Court itself.
ART.79. Unless otherwise provided in special laws, the provision of law on stamp tax on the register and the annexed tables apply with regard to the deeds, documents, decisions and provisions of any nature relative to the Court's judgements
Legal aid is compulsory only judgements under the jurisdiction of the United Chambers and, in any case, is governed by the rules contained in the law on the organisation of solicitors and attorneys.
ART.80. A commission is constituted with the Court of Audit for legal aid free of charge for the judgements falling within its jurisdiction. The commission is named every year, by decree of the President of the Court and is composed of:
(1) one counsellor from the Court, who acts as chairman;
(2) one principal referendary or referendary of the Court;
(3) one legal-aid solicitor before the Supreme Court of Cassation designated by the Executive Board of the Rome Association o f Solicitors and Attorneys.
A referendary acts as secretary.
Alternate members are named for each category of commission member.
ART.81 - 96. Superseded.
ART.97. Presidential decrees, upon report of the head of Government and proposal of the Court of Audit, establish the following:
(a) rules of procedure for judgement of the Court of Audit;
(b) rules for the exercise of its non-jurisdictional duties;
(c) staff rules for the personnel of the Court.
ART.98. The President of the Court makes provision by means of regulations for the discipline and service within the Court's offices and secretariat, for the subordinate personnel, for office expenses and whatever else might be required for the enforcement of this Compendium of Laws.
PARTICIPATION OF THE COURT OF AUDIT IN THE AUDITING OF THE FINANCIAL OPERATION OF BODIES TO WHICH THE STATE CONTRIBUTES ON A REGULAR BASIS
ART.1. In implementation of Article 100, clause 2, of the Constitution, the financial operation of bodies to which the State contributes on a regular basis are subjected to the examination of Parliament. The participation of the Court of Audit in the auditing of these bodies is governed by the provision of this law.
ART.2. The following are considered regular contributions:
(a) contributions which, under any title, a public administration or an autonomous state corporation may have periodically for the financial operation of an enterprise, or which have been allocated in its budget for over two years;
(b) the levies, taxes and contributions that the bodies are authorised to impose in a continuous manner or which are in any way due to them.
ART.3. The bodies for which the conditions as per Article 2 subsist are declared subject to the audit contemplated in this law by decree of the President of the Republic upon proposal by the Prime Minister in concert with the Treasury Minister and the Minister having jurisdiction. An extract of the decree is communicated to the single bodies involved.
Bodies of exclusively local interest and those for which the State's contribution is particularly low in relation to the body's nature and to the volume of its property and financial assets, as well as bodies to which the State's contribution has been granted in application of legislative provisions of a general nature, are excluded from the audit.
Should a body subject to the audit contribute, in the forms envisaged by Article 2, to another body, it is its duty to so notify the Prime Minister and the Minister having jurisdiction for the possible application of this law to the body which benefits from the contribution, taking into account the amount of the contribution and the enterprise's particular nature and activity of such body.
When the conditions of Article 2 have ceased, subjection to the discipline of this law of such bodies is waived in the manner established the first clause of this article.
ART.4. Bodies subject to the discipline of this law must take provision for the Court of Audit to receive its annual reports and balance sheets, together with relative profit and loss statements accompanied by reports by the respective administrative and internal comptrollers, no later than fifteen days after their approval and, in any case, no later than six months and fifteen days from the closing of the financial year to which they refer.
Also to be forwarded to the Court of Audit are the reports of the comptrollers presented during the course of the year.
ART.5. The representatives of the State's administrations, of State companies or of public bodies which, as such, form part of the internal control committees of the bodies subsidised as per Article 2 hereof, have a duty to furnish to the Court of Audit, at its request, any information and news that they are empowered to obtain pursuant to the laws and to the statutes by effect of their belonging to said internal comptrollers.
ART.6. Should the Court of Audit deem the data received on the basis of Articles 4 and 5 to be insufficient for auditing purposes, it has right to request the bodies being audited, and the relevant ministries, to provide all information, news, certificates and documents concerning the financial operations.
ART.7. The Court of Audit forwards these documents and reports on results of its audit on financial operation to the President of the Senate of the Republic and to the President of the Chamber of Deputies no later than six months after the presentation of the documents as per the first clause of Article 4.
ART.8. In addition to reporting annually to Parliament, the Court of Audit communicates at any time its findings to the Treasury Minister and to the relevant minister if it ascertains irregularities in the management and, in any case, whenever it deems it advisable.
ART.9. To permit the Court of Audit to fulfil the tasks assigned hereby, a special chamber is instituted within the Court itself.
ART.10. A complete list of the bodies subjected to the discipline of this law must be attached to the State's general statement.
ART.11. Omissis
ART.12. The audits contemplated in Article 100 of the Constitution, on the financial operation of the public bodies to which the State Administration, or an autonomous. State enterprise contributes in the form of capital services, or assets or by granting financial guarantee, is exercised-rather than in ways contemplated in Articles 5 and 6 - by a magistrate of the Court of Audit, appointed by the President of the Court, who attends the meetings of the Administration and internal control committees.
ART.14 and 15. Omissis
PROVISIONS REGARDING LOCAL FINANCE MATTERS
Omissis
ART.13. Omissis
It is the duty of provinces and communes with populations over eight thousand inhabitants to forward their year-end balance sheets to the Court of Audit within thirty days of their being examined by the regional auditing authorities. It is their duty, in addition, to forward to the Court of Audit the reports of the auditors appointed by the communal council along with every other document and information required by the Court.
By 31st July the Court, through a specially constituted Chamber, transmits to the President of the Chambers of Parliament and list of the year-end statements of accounts received, the plan for the audit checks it is proposed to carry out the criteria that are to be followed in examining the said accounts. In any case the Court will scrutinise the administration of all those local bodies whose year-end account close with a deficit or indicated the existence of debts not included in the balance sheet. The relative list is notified to the Court by the regional supervisory organs. The Court may request data and items of information from the competent Ministries.
The Court reports annually to Parliament, not later than 31st May, the results of the examination performed on the year's financial management and on the good progress of the local bodies' administrative activities.
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FINANCIAL LAW FOR 1989
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ART.7 (6). Every four months, the Court of Audit is requested to submit to Parliament a report of the type of covering foreseen in the laws approved during the period in question, and on the techniques followed to quantify charges.
DISCIPLINE OF GOVERNMENT ACTIVITIES AND OF THE OFFICE OF THE PRIME MINISTER
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At the request of the President of one of the Chambers, or following an initiative of the competent Parliamentary commission, the President of the Court of Audit transmits to Parliament the Court's evaluation of the financial consequences of the conversion to law of a financial consequences of the conversion to law of a law-decree or of the enactment of a legislative decree by the Government on behalf of the Chambers.
LAW REGARDING THE RESPONSIBILITY OF JUDGES
ART.10. (The Court of Audit Presidential Council)
Until the law reforming the Court of Audit becomes effective, disciplinary measures and those in any way relating the function of judges of the Court of Audit are entrusted to the Presidential Council shall consist of the following members:
(a) the President of the Court of Audit, who shall chair it;
(b) the Attorney General of the Court of Audit;
(c) the most senior President of Chamber;
(d) four members selected, by agreement between the Presidents of both Houses of Parliament, from among university professors of legal subjects or lawyers who have practised for at least fifteen years;
(e) ten judges elected from among the Presidents, the Counsellors or Deputy Attorney General, the Principal Referendaries and Referendaries, in a number proportionate to their respective number on the rolls as of 1 January of the year in which the Presidential Council is constituted.
The Secretary General shall attend the meeting of the President Council without voting rights.
The Presidential Council is responsible for taking disciplinary measures. Meeting held for this purpose shall not be attended by the Secretary General, and the functions of the Attorney General, and the functions of the Attorney General, personally through his deputies, in these meetings, relate solely to initiating the request for disciplinary actions.
The members referred to in 2(d) above may not exercise any activity which is likely to interfere with the functions of the Court of Audit.
For the elections of the members referred to in 2 (e) above, all the judges shall have a personal and secret vote, which shall be cast in one single ballot.
Each elector may have one preference vote. Any ballot from bearing more one preference shall be null and void.
For the elections, an electoral office is set up at the Court of Audit, appointed by the President of the Court and comprising a President of Chamber, as its President, and two of the most senior judges with the rank of Counsellor serving with the Court of Audit.
The disciplinary procedure shall be initiated by the Attorney General of the Court of Audit. Articles 31, 33, (2) an d(3), and 34 of Law No. 186 of 27th April 1982 shall apply.
Until the law reforming the Court of Audit becomes effective, the following articles of Law No. 186 of 27th April 1982 shall apply insofar as they are compatible: 7 (1), (4), (5) and (7), 8, 9 (4) and (5), 10, 11, 12, 13 (1), (2), (4), (8) and (9) of Law No. 186 of 27th April 1982.
Note to ART.10:
LAW No. 186 of 27th April, 1982 governs the Administrative Courts and the secretarial and auxiliary personnel of the State Council and the Regional Administration Courts. The article refers specifically to the following articles:
"ART.7. (Composition of the Presidential Council)
(1) The Presidential Council shall be established by Presidential Decree, on the proposal of the Prime Minister.
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(2) The function of Vice President shall be exercised by the highest ranking member or, in the case of equal ranks, by the most senior of the judges referred to in 10.2 above (see p. 43). The Vice President shall act for the President whenever he is absent or prevented from acting."
"ART.8. (Non-eligibility).
(1) Magistrates who, at the moment the elections are called, do not exercise institutional functions, may not be elected to the Presidential Council.
(2) Judges who have been given a penalty in a disciplinary hearing more serious than a warning may not be elected to the Presidential Council, and may not vote.
(3) However, judges who have received a censure may be elected, and may also vote if at least three years have passed since the censure, and provided that no other disciplinary section has been issued against them since."
"ART.9. (Election of the Presidential Council and notification of elected members)
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(4) The ballot forms, which shall be different for each electoral group, must be signed beforehand by the members of the electoral office and must be cast sealed by the elector.
(5) After the election, the electoral office shall immediately county the votes and announce the names of the judges who have received the largest number of votes within each electoral group. In the event of a tie, the most senior judge shall be elected."
"ART.10. (Complaints).
(1) The electoral office shall decide, by a majority vote, on any complaints made during the election and any relating to the validity of the ballot forms, and the voting operations shall be duly minuted.
(2) Any complaints regarding eligibility and voting operations shall be submitted to the Presidential Council, and reach the Presidential Council’s Secretariat within fifteen days after the results have been declared. They shall not suspend the effect of the elections.
(3) The Presidential Council shall decide on all complaints at its first meeting."
"ART.11. (Dissolution of the Presidential Council).
(1) Whenever it is impossible to operate, the Presidential Council shall be dissolved by Presidential Decree at the proposal of the Prime Minister, after a resolution to this effect has been adopted by the Council of Ministers.
(2) New elections shall be held within one month of the date of dissolution."
"ART.12. (Validity of resolutions and notices convening meetings).
(1) A quorum of at least nine members is necessary for the deliberations of the Presidential Council to be valid.
(2) Resolutions shall be adopted by majority voted and by show of hands, an din the event of a tie the President shall have the casting vote.
(3) The Council shall voted by secret ballot on my measures relating to individual persons and on the legal status of judges. It shall also hold a secret ballot at the request of at least four members present.
(4) The Presidential Council shall be convened by the President, or in his absence by the Vice President, and also if requested, by at least one-third of its members."
"ART.13. (Powers of the Presidential Council)
The Presidential Council shall:
(1) verify the qualifications for admission of members elected by the judges and rule on any complaints relating to the elections;
(2) issue a set of rules of procedure governing the operation of the Council;
(3) forward proposals to adapt and modernise the structures and services.
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It shall resolve:
(1) on appointments, allocation of office and functions, transfers, promotions, and any other measures relating to the legal status of judges;
(2) on disciplinary measures relating to judges;
(3) on the granting of offices extraneous of their normal functions in order to ensure fair distribution of posts, and on remuneration therefrom;
(4) on the organisational structure of the regional (offices) as far as the judges are regarded.
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"ART.12. (Discipline)
Save where otherwise provided by this law, the provision governing disciplinary sanction relating to ordinary judges and the related procedure shall apply to judges.
"ART.33. (Responsibility for taking disciplinary action and preparing the proceedings)
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(2) Within 10 days of receiving the request to institute disciplinary proceedings, the Presidential Council shall charge a committee of three of its members to carry out preliminary enquires, to be completed within 30 days.
(3) Depending on the results of the enquiry, the Presidential Council shall charge the judge with the facts, inviting him to provide justification within 30 days, after which time, unless the case is staved, it shall ask the mentioned committee with the investigation. This must be completed within 90 days, with the lodging of the case papers with the secretariat of the Presidential Council. The judge concerned must be immediately informed of the deliberations."
"ART.34. (Decision to institute disciplinary proceedings)
(1) After the period provided in the last paragraph of ART.33, the President of the (Court) shall issue a decree to set date for the discussion before the Presidential Council, which shall be served on the judge concerned at least 48 days before the hearing, so that he can examine and receive a copy of the case papers and file his defence no later than ten days before the hearing.
(2) At the hearing, the most senior member of the committee referred to in second paragraph of ART.33 shall present the report. The defendant judge shall have the last word, and may be assisted by the another judge."
At present, however, there are twelve chambers in Rome. Of these, three exercise auditing (one on the act of the State administration, one on the act of the administration, one of the financial operations of the enterprises subsidised by the State and one on the operations of local bodies); other four have jurisdictional functions (two in accounting matters, the third on matters of civilian pensions, the fourth on military pensions). There are also five special chambers, all jurisdictional, which deal with matters of war pensions. Another seven chambers are found in the Special Regions. In Sicily and in Sardinia there is a chamber with mixed jurisdictional functions, in accounting and pension matters. In these two regions, as well as in Friuli-Venezia Giulia and in the two autonomous provinces of Trento and Bolzano in the Trentino-Alto Adige Region, there is also a chamber for the auditing of acts of the State administrations located in the Region (or in the provinces) and of the regional or provincial acts.
