O Italy - International Budget Partnership · Italy Section 1. Public ... while the public finance...

Open Budget Survey 2015

Italy

Section 1. Public Availability of Budget Docs. “Section One: The Availability of BudgetDocuments” contains a series of four tables that allow the researcher to examine and mapthe public availability and dissemination of its country’s key budget documents (i.e., Pre-Budget Statement, Executive’s Budget Proposal (EBP) and Supporting EBP Documents,Citizens Budget, Enacted Budget, In-Year Reports, Mid-Year Review, Year-End Report, andAudit Report), as well as any national laws regulating budget processes and financialmanagement. Once filled in, these tables will serve as a foundation for the completion of therest of the questionnaire, as researchers will reference the specific documents cited in thetables to answer the questions contained in Sections 2-5 of the questionnaire.

Table 1. Key Budget Documents

Italy

BUDGET DOCUMENT Full TitleFiscal Year the Budget Document Refers to

Date of Publication

Pre-Budget Statement

1. Documento diEconomia e Finanza -DEF [Economic andFinancial Document -DEF] 2. Nota diAggiornamento delDocumento diEconomia e Finanza -DEF [Update Note ofthe DEF]

2015 2014April 10, 2014September 20, 2013

Executive's Budget Proposal (EBP)

1. Disegno di legge diStabilità 2. Disegno dilegge di Bilancio

2014 October 15, 2013

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Note_integrative/Note-preli/2014

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/2014-01

Supporting EBP Document

Nota tecnico-illustrativa 2014 October 15, 2013


Relazione illustrativadisegno di legge diStabilità

2014 October 15, 2013


Note Integrative alBilancio di Previsione2014-2016

2014 October 15, 2013

Enacted Budget

1. Disposizioni per laformazione del bilancioannuale e pluriennaledello Stato (Legge distabilità) 2. Bilancio diprevisione dello Statoper l' anno �nanziario2014 e bilanciopluriennale per iltriennio 2014-2016(legge di Bilancio)[Stability Law and theBudget Law]

2014 December 27, 2013

Citizens Budget (for EBP or Enacted Budget)

"Bilancio in breve" 2014 February 2014

In-Year Report

Relazione sul contoconsolidato di cassadelle amministrazionipubbliche (Relazionetrimestrale di cassa)

2013 September 30, 2013

Additional in-year report

Rapporto mensile sulsaldo di cassa delsettore statale

2014 June 18, 2014

Additional in-year report

N/A N/A N/A

Mid-Year Review

Disegno di legge diassestamento delleprevisioni del bilanciodello Stato per l’anno incorso

2013 June 30, 2013

Year-End ReportRendiconto generaledello Stato

2013 May 31, 2014

Audit ReportRelazione sulrendiconto generaledello Stato

2012 June 2013

Sources: Following the new rules adopted by the European Union for the coordination of the economic and budgetary policies of memberstates, especially with the start of the new Europe 2020 development strategy and with the introduction of the so-called European

semester, Law No. 39 of April 7, 2011 amended Law No. 196 of 31 December 2009, by reviewing the structure and deadlines for submittingplanning documents: the beginning of the cycle has been brought forward to the first half of the year, while the public finance package(the Stability Law and the Budget Law) is drafted in the month of October. These changes aim at achieving full integration of the nationalplanning cycle in the new European semester. The planning cycle starts with the submittal, by April 10 each year, of the Economic andFinancial Document - DEF with its separate sections containing the Update of the Stability Programme - PS and the National ReformProgramme - PNR. The Document is sent to Parliament by the Government. As the deadline for submitting the Economic and FinancialDocument, superseding the Public Finance Decision - DFP, was brought forward, the Report on the Economy and Public Finance - REF wasrepealed. Once the Economic and Financial Document has been considered by Parliament (adoption of resolutions), the StabilityProgramme and the National Reform Programme are sent to the European institutions by April 30. By September 20, the Governmentsends to Parliament the Update Note of the DEF which contains an update of macroeconomic and public finance forecasts as well asplanning targets integrating any comments by the EU Council.

Comments: Important legal references: Law No. 196 of 31 December 2009 as amended by Law No. 39 of April 7, 2011http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdfhttp://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L07-04-2011_39.pdf Law No. 243 of 24 December 2012http://documenti.camera.it/leg16/dossier/Testi/BI0136h.htm#dossierList http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L24-12-2012.pdf Constitutional Law n. 1 of 20 April 2012 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/LeggiCostituzionali/LC-20-04-2012.pdf The Rapporto mensile sul saldo di cassa del settore statale is availableat http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/2014-01/ The most recent issues of the"Trimestrale di Cassa" (In-Year Report) are not available on the RGS website.

GOVERNMENT REVIEWER

Opinion: No, I do not agree with the score.

Comments: Law No. 196 of 31 December 2009 as amended by Law No. 39 of April 7, 2011 Law No. 243 of 24 December 2012Constitutional Law n. 1 of 20 April 2012 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L07-04-2011_39.pdfhttp://documenti.camera.it/leg16/dossier/Testi/BI0136h.htm#dossierList http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L24-12-2012.pdf http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/LeggiCostituzionali/LC-20-04-2012.pdf

PEER REVIEWER

Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.

Comments: I would suggest to also consider this EBP supporting document: Note Integrative al Bilancio di Previsione 2014-2016http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Note_integrative/Note-preli/2014/ This document provides financialand nonfinancial details about budget proposals for BY-1, BY-2 and BY-3

RESEARCHER'S RESPONSE

I have included the documents and references suggested by the reviewers.

Table 2a. Details about Availability

Italy

Budget Documents Tick box if answer to the questions is “yes”

Pre-Budget StatementExecutive’s BudgetProposal

Enacted Budget Citizens Budget

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L24-12-2012.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/LeggiCostituzionali/LC-20-04-2012.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/LeggiCostituzionali/LC-20-04-2012.pdf


http://documenti.camera.it/leg16/dossier/Testi/BI0136h.htm#dossierList


http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L24-12-2012.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L07-04-2011_39.pdfhttp://documenti.camera.it/leg16/dossier/Testi/BI0136h.htm#dossierList

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the acceptedtimeframe?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

http://www.mef.gov.it/doc-�nanza-pubblica/def/

1.http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_�nanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf 2.http://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdf

1.http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_�nanziario/2014/Legge-di-b/ 2.http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_in_breve/2014-BilancioINBreve.pdf

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

Is there a “citizens version” of the budget document?

Yes

No

Yes

No

Yes

NoN/A

Sources: Executive's budget proposal and Enacted budget are also available in a machine readable format at the linkhttp://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

GOVERNMENT REVIEWER


Comments: Executive's budget proposal and Enacted budget are available in a machine readable format at the linkhttp://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

PEER REVIEWER

Opinion: Yes, I agree with the score and have no comments to add.


http://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdf


http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

The additional information provided by the government reviewer has been added among the sources, and the table has been updated.

Table 2b. Details about Availability

Italy

Budget Documents Tick box if answer to the questions is “yes”

In-Year Report Mid-Year Review Year-End Report Audit Report

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the acceptedtimeframe?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

1.http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Contabilit_e_�nanza_pubblica/Trimestral/2013/index.html 2.http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Contabilit_e_�nanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/2014-03/


http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2012/index.html

http://www.corteconti.it/controllo/�nanza_pubblica/bilanci_manovra_leggi/rendiconto_generale_2012/

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No


http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2013/index.html


Is there a “citizens version” of the budget document?

Yes

No

Yes

No

Yes

No

Yes

No

Sources: All the relevant information is provided in the table.

Comments: The Mid-Year Review and Year-End Report are available in a machine readable format at the linkhttp://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

GOVERNMENT REVIEWER


Comments: Mid-Year Review and Year-End Report are available in a machine readable format at the linkhttp://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

PEER REVIEWER


Comments: Mid-Year Review (Legge di Assestamento) and Year-End Report (Rendiconto) are also available in a machine readable formatat the link http://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/


The table has been updated based on the reviewers' comments.

Table 3. When Are the Key Budget Documents Made Available tothe Public?

Italy

Pre-Budget Statement: When is the Pre-Budget Statement made available to the public?

100. At least four months in advance of the budget year, and at least one month before the executive’s budget proposal is introduced in thelegislature

67. At least two months, but less than four months, in advance of the budget year, and at least one month before the executive’s budgetproposal is introduced in the legislature

33. Less than two months in advance of the budget year, but at least one month before the executive’s budget proposal is introduced in thelegislature

0. Does not release to the public, or is released less than one month before the executive’s budget proposal is introduced to the legislature

Executive Budget Proposal: When is the Executive Budget Proposal made available to the public?

100. At least three months in advance of the budget year, and in advance of the budget being approved by the legislature

67. At least two months, but less than three months, in advance of the budget year, and in advance of the budget being approved by thelegislature

33. Less than two months in advance of the budget year, but at least in advance of the budget being approved by the legislature

0. Does not release to the public, or is released after the budget has been approved by the legislature

Enacted Budget: When is the Enacted Budget made available to the public?

100. Two weeks or less after the budget has been enacted

67. Between two weeks and six weeks after the budget has been enacted

33. More than six weeks, but less than three months, after the budget has been enacted

0. Does not release to the public, or is released more than three months after the budget has been enacted

http://www.dt.mef.gov.it/en/analisi_programmazione_economico_finanziaria

In-Year Report: When are In-Year Reports made available to the public?

100. At least every month, and within one month of the period covered

67. At least every quarter, and within three months of the period covered

33. At least semi-annually, and within three months of the period covered

0. Does not release to the public

Mid-Year Review: How long after the mid-point in the fiscal year (i.e., six months into the fiscal year) is the Mid-Year Review made available to the public?

100. Six weeks or less after the mid-point

67. Nine weeks or less, but more than six weeks, after the mid-point

33. More than nine weeks, but less than three months, after the mid-point

0. Does not release to the public, or is released more than three months after the mid-point

Year-End Report: How long after the end of the budget year is the Year-End Report made available to the public?

100. Six months or less after the end of the budget year

67. Nine months or less, but more than 6 months, after the end of the budget year

33. More than nine months, but within 12 months, after the end of the budget year

0. Does not release to the public, or is released more than 12 months after the end of the budget year

Audit Report: How long after the end of the fiscal year are the final annual expenditures of national departments audited and released (except for secret programs)?

100. Six months or less after the end of the budget year

67. 12 months or less, but more than 6 months, after the end of the budget year

33. More than 12 months, but within 18 months, after the end of the budget year

0. Does not release to the public, or is released more than 18 months after the end of the budget year

Sources: http://www.dt.mef.gov.it/en/analisi_programmazione_economico_finanziaria/ Regarding the mid year review the "Disegno dilegge" is proposed and public available by the end of June but it is approved generally in September by the Parliament.

GOVERNMENT REVIEWER


Comments: In Italy the Mid-Year Review is legally required to be released no later than within six months of the beginning of the budgetyear. According to art. 33 Law No. 196/2009, the MYR must be transmitted to the Parliament within June 30th. It is publically available atthe same time it is transmitted to Parliament. The fact that approval is generally later on, doesn't seems to concern the question.

PEER REVIEWER



I agree with GR comment. The answer for the MYR has been changed accordingly.

Table 4. General Questions

Italy

http://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS


http://dwrgsweb-lb.rgs.mef.gov.it/DWRGSXL/pages/lb


http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica



YES/NO If yes, additional information; If no, please note N/A in the text box.

Is there a website or web portal for government fiscal information?

Yes

No

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Contabilit_e_�nanza_pubblica/http://leg16.camera.it/292?area=8&Contabilit%C3%A0+e+strumenti+di+controllo+della+�nanza+pubblica Government�scal information areavailable also in theseportals:http://dwrgsweb-lb.rgs.mef.gov.it/DWRGSXL/pages/lb/http://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

Is there a law (or laws) guiding public financial management?

Yes

No

Legislation guidingpublic �nancialmanagement: Law No.196 of 31 December2009 as amended byLaw No. 39 of April 7,2011; Law No. 243 of24 December 2012(Italian BalancedBudget Law);Constitutionalammendment n. 1 of20 April 2012.

Are there additional laws regulating:• Access to information?• Transparency?• Citizens participation?

Yes

No

1. Access toinformation lawhttp://www2.agcom.it/L_naz/L241_90.htm2..Trasparency Laws2013http://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1

Sources: Government fiscal information are available also in these portals: http://dwrgsweb-lb.rgs.mef.gov.it/DWRGSXL/pages/lb/http://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

GOVERNMENT REVIEWER


Comments: Legislation guiding public financial management: Law No. 196 of 31 December 2009 as amended by Law No. 39 of April 7,2011; Law No. 243 of 24 December 2012 (Italian Balanced Budget Law); Constitutional amendment n. 1 of 20 April 2012. Government fiscal

http://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1

http://www2.agcom.it/L_naz/L241_90.htm

http://leg16.camera.it/292?area=8&Contabilit%C3%A0+e+strumenti+di+controllo+della+finanza+pubblica

information are available also in these portals: http://dwrgsweb-lb.rgs.mef.gov.it/DWRGSXL/pages/lb/ http://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

PEER REVIEWER



The info provided by the government reviewer has been included in the table.

Section 2. Comprehensiveness of the Executive's Budget Proposal

001. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear that are classified by administrative unit (that is, byministry, department, or agency)?

A. Yes, administrative units accounting for all expenditures are presented.

B. Yes, administrative units accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, administrative units accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by administrative unit.

E. Not applicable/other (please comment).

Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio T. D p. 39 Disegno di Legge di Bilancio pp.74-79

Comments: All expenditures are classified by administrative unit.

GOVERNMENT REVIEWER


PEER REVIEWER


002. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear by functional classification?

A. Yes, expenditures are presented by functional classification.

B. No, expenditures are not presented by functional classification.

C. Not applicable/other (please comment).

Italy

A.

Score: 100

Sources: Disegno di legge di Bilancio - QUADRO GENERALE RIASSUNTIVO DEL BILANCIO DI COMPETENZA 2014 - 2016 pp. 76 and 87http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: All expenditures are classified by functional classification both in accrual and cash terms. Functional categories are based onCOFOG standards, but are limited to the 10 main functions. A more detailed conversion table showing how all spending refers to COFOGclassification is available at: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/COFOG/CO.FO.G._-_2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


003. If the Executive’s Budget Proposal or any supporting budgetdocumentation presents expenditures for the budget year byfunctional classification, is the functional classificationcompatible with international standards?

A. Yes, the functional classification is compatible with international standards.

B. No, the functional classification is not compatible with international standards, or expenditures are not presented by functionalclassification.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Pag 76 and 87. http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: Functional classification is in line with COFOG standards and European guidelines, but is limited to 10 main functions. Seealso: http://leg16.camera.it/561?appro=689&Armonizzazione+dei+sistemi+contabili+della+Pubblica+Amministrazione#approList A detailedconversion table showing how all budget lines link with COFOG functions and sub-functions is available at:http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/COFOG/CO.FO.G._-_2014.pdf

GOVERNMENT REVIEWER


http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/COFOG/CO.FO.G._-_2014.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/COFOG/CO.FO.G._-_2014.pdf



http://leg16.camera.it/561?appro=689&Armonizzazione+dei+sistemi+contabili+della+Pubblica+Amministrazione#approList

PEER REVIEWER


004. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear by economic classification?

A. Yes, expenditures are presented by economic classification.

B. No, expenditures are not presented by economic classification.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Tav. 6 - Spese di competenza. Previsioni 2014 a confronto con le previsioni iniziali e assestate 2013,p. 20 Tav. 8 - Massa spendibile. Analisi per categorie e titoli di bilancio. Anno 2014, p. 23 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


005. If the Executive’s Budget Proposal or any supporting budgetdocumentation presents expenditures for the budget year byeconomic classification, is the economic classificationcompatible with international standards?

A. Yes, the economic classification is compatible with international standards.

B. No, the economic classification is not compatible with international standards, or expenditures are not presented by economicclassification.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Tav. 6 - Spese di competenza. Previsioni 2014 a confronto con le previsioni iniziali e assestate 2013,p. 20 Tav. 8 - Massa spendibile. Analisi per categorie e titoli di bilancio. Anno 2014, p. 23 Disegno di legge di Bilancio pp. 80-83, 91-92-93http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--



i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: A comprehensive overview of the compatibility between the economic classification adopted for the EBP and the internationalstandard (ESA95 and now ESA2010) is provided in the Budget's Supporting Document. In particular, in the "Nota tecnico-illustrativa"http://documenti.camera.it/apps/commonServices/getDocumento.ashx?sezione=lavori&tipoDoc=testo_pdl_pdf&idlegislatura=17&codice=17PDL0026120

GOVERNMENT REVIEWER


Comments: A comprehensive overview of the compatibility between the economic classification adopted for the EBP and the internationalstandard (ESA95 and now ESA2010) is provided in the Budget's Supporting Document. In particular, in the "Nota tecnico-illustrativa"http://documenti.camera.it/apps/commonServices/getDocumento.ashx?sezione=lavori&tipoDoc=testo_pdl_pdf&idlegislatura=17&codice=17PDL0026120

PEER REVIEWER


006. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for the budget year?

A. Yes, programs accounting for all expenditures are presented.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, programs accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by program.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio, Table n. 2 and following ones (pp. 104-251) http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


007. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditure estimates for amulti-year period (at least two-years beyond the budget year)by any of the three expenditure classifications (byadministrative, economic, or functional classification)?


http://documenti.camera.it/apps/commonServices/getDocumento.ashx?sezione=lavori&tipoDoc=testo_pdl_pdf&idlegislatura=17&codice=17PDL0026120


http://documenti.camera.it/apps/commonServices/getDocumento.ashx?sezione=lavori&tipoDoc=testo_pdl_pdf&idlegislatura=17&codice=17PDL0026120

A. Yes, multi-year expenditure estimates are presented by all three expenditure classifications (by administrative, economic, and functionalclassification).

B. Yes, multi-year expenditure estimates are presented by two of the three expenditure classifications.

C. Yes, multi-year expenditure estimates are presented by only one of the three expenditure classifications.

D. No, multi-year expenditure estimates are not presented by any expenditure classification.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Tables A, B,C,D,E (pp. 35-41) http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


008. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditure estimates for amulti-year period (at least two-years beyond the budget year)by program?

A. Yes, multi-year estimates for programs accounting for all expenditures are presented.

B. Yes, multi-year estimates for programs accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, multi-year estimates for programs accounting for less than two-thirds of expenditures are presented.

D. No, multi-year estimates for programs are not presented.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio pp. 105 and following ones. http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER




PEER REVIEWER


009. Does the Executive’s Budget Proposal or any supportingbudget documentation present the individual sources of taxrevenue (such as income tax or VAT) for the budget year?

A. Yes, individual sources of tax revenue accounting for all tax revenue are presented.

B. Yes, individual sources of tax revenue accounting for at least two-thirds of, but not all, tax revenues are presented.

C. Yes, individual sources of tax revenue accounting for less than two-thirds of all tax revenues are presented.

D. No, individual sources of tax revenue are not presented.


Italy

B.

Score: 67

Sources: Disegno di Legge di Bilancio Table on pages 98ff http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: There are a few items called "altre entrate," suggesting the correct answer is "b."

GOVERNMENT REVIEWER


Suggested Answer: a.

Comments: The individual sources of all tax revenues are presented in the "Allegato tecnico per capitoli del DLB 2015-2017 "; the sourcesare summarized in tabelle A e B, pagg. 7-9, subsections of the Tabella 1 - Stato di previsione dell'Entrata and detailed from page 50onwards. This document is official supporting documentation to the EPB. http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/DisegnodiBilancio/AllegatoaldisegnodiBilancio/01-Allegato_tecnico-Entrata.pdf

PEER REVIEWER



Comments: The most appropriate answer is "A" since the Executive's Budget Proposal presents all individual sources of tax revenue forthe budget year (See Tabella N. 1 Statp di Previsione delle Entrate, pages 97-101: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

010. Does the Executive’s Budget Proposal or any supportingbudget documentation present the individual sources of non-tax revenue (such as grants, property income, and sales ofgovernment-produced goods and services) for the budgetyear?

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/DisegnodiBilancio/AllegatoaldisegnodiBilancio/01-Allegato_tecnico-Entrata.pdf



A. Yes, individual sources of non-tax revenue accounting for all non-tax revenue are presented.

B. Yes, individual sources of non-tax revenue accounting for at least two-thirds of, but not all, non-tax revenues are presented.

C. Yes, individual sources of non-tax revenue accounting for less than two-thirds of all non-tax revenues are presented.

D. No, individual sources of non-tax revenue are not presented.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio, Annex C p. 100ff http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


011. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue estimates by category(such as tax and non-tax) for a multi-year period (at least two-years beyond the budget year)?

A. Yes, multi-year estimates of revenue are presented by category.

B. No, multi-year estimates of revenue are not presented by category.

C. Not applicable/other (please

Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio, Annex C, p.98ff http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER




012. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates for individualsources of revenue presented for a multi-year period (at leasttwo-years beyond the budget year)?

A. Yes, multi-year estimates for individual sources of revenue accounting for all revenue are presented.

B. Yes, multi-year estimates for individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented.

C. Yes, multi-year estimates for individual sources of revenue accounting for less than two-thirds of revenue are presented.

D. No, multi-year estimates for individual sources of revenue are not presented.


Italy

B.

Score: 67

Sources: Disegno di Legge di Bilancio, Disegno di Legge di Bilancio Table on pages 98ff http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: Some revenue items are labelled as "altre entrate", suggesting "b" is the correct answer.

GOVERNMENT REVIEWER



Comments: The individual sources of all tax revenues are presented for three years in the "Allegato tecnico per capitoli del DLB 2015-2017"; Tabella 1 - Stato di previsione dell'Entrata, from page 50 onwards. http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/DisegnodiBilancio/AllegatoaldisegnodiBilancio/01-Allegato_tecnico-Entrata.pdf

PEER REVIEWER



Comments: I think the most appropriate answer is "A" since multi-year estimates for all individual sources of revenue accounting arepresented. See Tabella N. 1 Stato di Previsione dell'Entrata pages 97-101: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

013. Does the Executive’s Budget Proposal or any supportingbudget documentation present three estimates related togovernment borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?

A. Yes, all three estimates related to government borrowing and debt are presented.

B. Yes, two of the three estimates related to government borrowing and debt are presented.




C. Yes, one of the three estimates related to government borrowing and debt are presented.

D. No, none of the three estimates related to government borrowing and debt are not presented.


Italy

A.

Score: 100

Sources: 1. Nota di Aggiornamento del DEFhttp://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/NOTA_AGG_DEL_DEF_xONLINEx_PROTETTO_8-10-2013.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


014. Does the Executive’s Budget Proposal or any supportingbudget documentation present information related to thecomposition of the total debt outstanding at the end of thebudget year? (The core information must include interest rateson the debt instruments; maturity profile of the debt; andwhether it is domestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total debt outstanding.

B. Yes, the core information is presented for the composition of the total debt outstanding.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to composition of total debt outstanding is not presented.


Italy

C.

Score: 33

Sources: Nota di aggiornamento del DEF, table I.1, Tav IV.2ahttp://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/NOTA_AGG_DEL_DEF_xONLINEx_PROTETTO_8-10-2013.pdf

Comments: Information on the debt maturity profile and whether it is domestic or external is regularly updated and published on thewebsite http://www.dt.tesoro.it/it/debito_pubblico/. They are also presented yearly in the Pre-Budget Statement http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/DEF_Sezione_II_-_Analisi_e_tendenze_della_finanza_pubblica_.pdf, Chapter VI). However it is notincluded in the EBP documentation.

http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/DEF_Sezione_II_-_Analisi_e_tendenze_della_finanza_pubblica_.pdf

http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/NOTA_AGG_DEL_DEF_xONLINEx_PROTETTO_8-10-2013.pdf

http://www.dt.tesoro.it/it/debito_pubblico


http://www.dt.tesoro.it/it/debito_pubblico

GOVERNMENT REVIEWER


Comments: Information on the debt maturity profile and whether it is domestic or external is regularly updated and published on thewebsite http://www.dt.tesoro.it/it/debito_pubblico/. They are also presented yearly in the Pre-Budget Statement http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/DEF_Sezione_II_-_Analisi_e_tendenze_della_finanza_pubblica_.pdf, Chapter VI). However it is notincluded in the EPB documentation.

PEER REVIEWER


015. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on themacroeconomic forecast upon which the budget projectionsare based? (The core information must include a discussion ofthe economic outlook with estimates of nominal GDP level,inflation rate, real GDP growth, and interest rates.)

A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.


D. No, information related to the macroeconomic forecast is not presented.


Italy

A.

Score: 100

Sources: Nota di aggiornamento del DEFhttp://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/NOTA_AGG_DEL_DEF_xONLINEx_PROTETTO_8-10-2013.pdf Disegno di Legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf Disegno di Legge di Stabilitàhttp://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdf

Comments: There is also information on labour market, prices etc..

GOVERNMENT REVIEWER


PEER REVIEWER






016. Does the Executive’s Budget Proposal or any supportingbudget documentation show the impact of differentmacroeconomic assumptions (i.e., sensitivity analysis) on thebudget? (The core information must include estimates of theimpact on expenditures, revenue, and debt of differentassumptions for the inflation rate, real GDP growth, andinterest rates.)

A. Yes, information beyond the core elements is presented to show the impact of different macroeconomic assumptions on the budget.

B. Yes, the core information is presented to show the impact of different macroeconomic assumptions on the budget.


D. No, information related to different macroeconomic assumptions is not presented.


Italy

D.

Score: 0

Sources: No sensitivity analisys is included in the documents of the Executive Budget Proposalhttp://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdf http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER



Comments: Sensitivity analysis is presented at length in the "Nota di aggiornamento DEF 2014" , chaper IV and in particular Tavola IV.2and IV.3 http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/NdA_DEF_2014_PDF_UNITO_xon_linex_protetto_a.pdf. For thepurpose of this exercise the "Nota di aggiornamento al DEF" has been classified as part of the Pre-Budget Statement given its maincontents. In Italy the Executive Budget Proposal is composed by the combination of the Draft Budget Law (disegno di legge di bilancio) andthe Stability Law. The Stability Law must make the Draft Budget comply with the fiscal objectives indicated in the DEF and its update (Notadi agigornamento al DEF), as established by article 11 of Law 196/2009.

PEER REVIEWER



The document referred by the government reviewer refers to 2014, and was published after the cut-off period for this survey. Nosensitivity analysis was included in the "Nota di aggiornamento DEF 2013", so the answer is NO for the year that we consider.

017. Does the Executive’s Budget Proposal or any supportingbudget documentation present information for at least thebudget year that shows how new policy proposals, as distinctfrom existing policies, affect expenditures?

http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/NdA_DEF_2014_PDF_UNITO_xon_linex_protetto_a.pdf



A. Yes, estimates that show how all new policy proposals affect expenditures are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect expenditures are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect expenditure is presented.

D. No, information that shows how new policy proposals affect expenditure is not presented.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio pp. 2-24 Relazione tecnica Disegno di Legge di Stabilità pp. 65-145http://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdf http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


018. Does the Executive’s Budget Proposal or any supportingbudget documentation present information for at least thebudget year that shows how new policy proposals, as distinctfrom existing policies, affect revenues?

A. Yes, estimates that show how all new policy proposals affect revenues are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect revenues are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect revenues are presented.

D. No, information that shows how new policy proposals affect revenues is not presented.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio pp. 2-24 Relazione tecnica Disegno di Legge di Stabilità pp. 65-145http://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdf http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER






PEER REVIEWER


019. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the yearpreceding the budget year (BY-1) by any of the threeexpenditure classifications (by administrative, economic, orfunctional classification)?

A. Yes, expenditure estimates for BY-1 are presented by all three expenditure classifications (by administrative, economic, and functionalclassification).

B. Yes, expenditure estimates for BY-1 are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-1 are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-1 are not presented by any expenditure classification.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Tav. 1, 3, 6 (pp. 5,7, 20) Administrative classification for 2013 are from page 105 to 251http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf BY-1 expenditures byfunctional classification are presented in the "Allegato tecnico per capitoli del DLB 2015-2017 " section "Quadro riassuntivo per CO.FO.G"http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/Disegno-di-Legge-di-Bilancio/Allegato-t/

Comments: BY-1 expenditure data are provided by economic, administrative and functional classifications.

GOVERNMENT REVIEWER



Comments: BY-1 expenditure data are provided by economic, administrative and functional classifications. In particular, BY-1expenditures by functional classification are presented in the "Allegato tecnico per capitoli del DLB 2015-2017 " section "Quadroriassuntivo per CO.FO.G" http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/Disegno-di-Legge-di-Bilancio/Allegato-t/

PEER REVIEWER



Comments: BY-1 expenditure data are also provided for functional classification ("Missioni"). See Tavola 3 page 7:http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf


The answer was changed to "A" based on the comments received.



020. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for the year preceding the budget year (BY-1)?

A. Yes, programs accounting for all expenditures are presented for BY-1.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-1.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-1.

D. No, expenditures are not presented by program for BY-1.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio pp. 105-251 http://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdfhttp://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


021. In the Executive’s Budget Proposal or any supporting budgetdocumentation, have expenditure estimates of the year priorto the budget year (BY-1) been updated from the originalenacted levels to reflect actual expenditures?

A. Yes, expenditure estimates for BY-1 have been updated from the original enacted levels.

B. No, expenditure estimates for BY-1 have not been updated from the original enacted levels.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Table 1 p. 5 Table 3 p. 7 Table 6 p. 20 Tables p. 105ffhttp://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf




GOVERNMENT REVIEWER


PEER REVIEWER


022. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of expenditure formore than one year prior to the budget year (that is, BY-2 andprior years) by any of the three expenditure classifications (byadministrative, economic, or functional classification)?

A. Yes, expenditure estimates for BY-2 and prior years are presented by all three expenditure classifications (by administrative, economic,and functional classification).

B. Yes, expenditure estimates for BY-2 and prior years are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-2 and prior years are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-2 and prior years are not presented by any expenditure classification.


Italy

C.

Score: 33

Sources: See Nota tecnico illustrativa Disegno di Legge di Stabilità Tabella 1.2-3 Conto economico del comparto Stato 2010-2014http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf BY-2 expenditure estimates are also presented at page 95:http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: Expenditure data for BY-2 and prior years are presented by economic classification only.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: BY-2 expenditure estimates are also presented at page 95: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

023. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for more than one year preceding the budget year(that is, BY-2 and prior years)?



http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf

A. Yes, programs accounting for all expenditures are presented for BY-2 and prior years.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-2 and prior years.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-2 and prior years.

D. No, expenditures are not presented by program for BY-2 and prior years.

E. Not applicable/other (please

Italy

D.

Score: 0

Sources: Disegno di Legge di Bilancio Tables 1,2 , 6 just include 2013 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: Information on expenditures for individual programs for more than one year preceding the budget year are regularly updatedand published at the link http://www.rgs.mef.gov.it/VERSIONE-I/Pubblicazioni/Pubblicazioni_Statistiche/La-spesa-delle-amministrazioni-centrali/index.html. However this information is published after the Enacted Budget.

GOVERNMENT REVIEWER


Comments: Information on expenditures for individual programs for more than one year preceding the budget year are regularly updatedand published at the link http://www.rgs.mef.gov.it/VERSIONE-I/Pubblicazioni/Pubblicazioni_Statistiche/La-spesa-delle-amministrazioni-centrali/index.html. However this information is published after the Enacted Budget.

PEER REVIEWER


024. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich all expenditures reflect actual outcomes?

A. Two years prior to the budget year (BY-2).

B. Three years prior to the budget year (BY-3).

C. Before BY-3.

D. No actual data for all expenditures are presented in the budget or supporting budget documentation.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Prior-year estimates are presented only at a very high level of aggregation p.95


http://www.rgs.mef.gov.it/VERSIONE-I/Pubblicazioni/Pubblicazioni_Statistiche/La-spesa-delle-amministrazioni-centrali/index.html

http://www.rgs.mef.gov.it/VERSIONE-I/Pubblicazioni/Pubblicazioni_Statistiche/La-spesa-delle-amministrazioni-centrali/index.html

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf Nota tecnico illustrativadisegno di legge di Bilancio Tabella 1.2-3 Conto economico del comparto Stato 2010-2014

GOVERNMENT REVIEWER


PEER REVIEWER


025. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue by category (such astax and non-tax) for the year preceding the budget year (BY-1)?

A. Yes, revenue estimates for BY-1 are presented by category.

B. No, revenue estimates for BY-1 are not presented by category.


Italy

A.

Score: 100

Sources: Table 1 and 4 (pp 5 and 17) Disegno di Legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The right reference for Table 4 should be page 17 rather than 7: Disegno di Legge di Bilanciohttp://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

026. Does the Executive’s Budget Proposal or any supportingbudget documentation present individual sources of revenuefor the year preceding the budget year (BY-1)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-1.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue for BY-1 are presented.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues for BY-1 are presented.

D. No, individual sources of revenue are not presented for BY-1.





Italy

B.

Score: 67

Sources: Disegno di Legge di Bilancio Table 1 - Quadro di sintesi delle previsioni. Anni 2014-2016 p. 5 Table 4 - Entrate di competenza.Previsioni 2014 a confronto con le previsioni iniziali e assestate 2013, p.17 Tabella N.1 - Stato di previsione dell'entrata, pp. 98ffhttp://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

Comments: Not all revenue sources are identified individually, many are lumped together as "Altre entrate"

GOVERNMENT REVIEWER



Comments: Individual sources of all tax revenues for BY-1, budget year and following two years are presented in the "Allegato tecnico percapitoli del DLB 2015-2017 "; the sources are summarized in tabelle A e B, pagg. 7-9, subsections of the Tabella 1 - Stato di previsionedell'Entrata and detailed from page 50 onwards. This document is official supporting documentation to the EPB.http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/DisegnodiBilancio/AllegatoaldisegnodiBilancio/01-Allegato_tecnico-Entrata.pdf

PEER REVIEWER



Comments: Table 4 on page 17 and Tabella N. 1-Stato di previsione dell'entrata on pp. 98ff provide individual sources of revenueaccounting for all revenue for BY-1.

027. In the Executive’s Budget Proposal or any supporting budgetdocumentation, have the original estimates of revenue for theyear prior to the budget year (BY-1) been updated to reflectactual revenue collections?

A. Yes, revenue estimates for BY-1 have been updated from the original enacted levels.

B. No, revenue estimates for BY-1 have not been updated from the original enacted levels.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio Table 1 - Quadro di sintesi delle previsioni. Anni 2014-2016 p. 5 Table 4 - Entrate di competenza.Previsioni 2014 a confronto con le previsioni iniziali e assestate 2013, p.17 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER





PEER REVIEWER


028. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue estimates by category(such as tax and non-tax) for more than one year prior to thebudget year (that is, BY-2 and prior years)?

A. Yes, revenue estimates for BY-2 and prior years are presented by category.

B. No, revenue estimates for BY-2 and prior years are not presented by category.


Italy

A.

Score: 100

Sources: Nota tecnico illustrativa alla legge di Stabilità Tabella 1.2-3 Conto economico del comparto Stato 2010-2014 p. 24http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: I just wish to add the link to the document used to support the answer: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf

029. Does the Executive’s Budget Proposal or any supportingbudget documentation present individual sources of revenuefor more than one year prior to the budget year (that is, BY-2and prior years)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-2 and prior years.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented for BY-2 and prior years.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues are presented for BY-2 and prior years.

D. No, individual sources of revenue are not presented for BY-2 and prior years.


Italy

C.



Score: 33

Sources: Nota tecnico illustrativa alla legge di Stabilità Tabella 1.2-3 Conto economico del comparto Stato 2010-2014 p. 24

Comments: Only broad revenue categories are presented.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: Individual sources of revenue accounting for all revenue are provided by "Tabella 1.2-3 Conto economico del comparto Stato2010-2014 p. 24." These revenue categories are consistent with SEC95 classification.

030. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich all revenues reflect actual outcomes?



C. Before BY-3.

D. No actual data for all revenues are presented in the budget or supporting budget documentation.


Italy

A.

Score: 100

Sources: Nota tecnico illustrativa alla legge di Stabilità Tabella 1.2-3 Conto economico del comparto Stato 2010-2014 p. 24http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf



031. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on governmentborrowing and debt, including its composition, for the yearproceeding the budget year (BY-1)? (The core information mustinclude the total debt outstanding at the end of BY-1; theamount of net new borrowing required during BY-1; interestpayments on the debt; interest rates on the debt instruments;maturity profile of the debt; and whether it is domestic orexternal debt.)

A. Yes, information beyond the core elements is presented for government debt.

B. Yes, the core information is presented for government debt.


D. No, information related to government debt is not presented.


Italy

C.

Score: 33

Sources: Nota tecnico illustrativa alla Legge di Stabilità Tabella 3.1-1 Conto di cassa. Quadro tendenziale. Tabella 1.2-3 Conto Economicodel comparto Stato 2010-2014, page 24 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf

Comments: Only information on interest payments and net new borrowing is presented. Total debt outstanding at the end of BY-1 ispresented just as a percentage of GDP Information on the debt maturity profile and whether it is domestic or external is regularly updatedand published on the website http://www.dt.tesoro.it/it/debito_pubblico/. It is also yearly present in the Pre-Budget Statementhttp://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/DEF_Sezione_II_-_Analisi_e_tendenze_della_finanza_pubblica_.pdf).However it is not included in the EBP documentation.

GOVERNMENT REVIEWER


Comments: Information on the debt maturity profile and whether it is domestic or external is regularly updated and published on thewebsite http://www.dt.tesoro.it/it/debito_pubblico/. It is also yearly present in the Pre-Budget Statement http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/DEF_Sezione_II_-_Analisi_e_tendenze_della_finanza_pubblica_.pdf). However it is not included in the EBPdocumentation.

PEER REVIEWER


Comments: The most appropriate comment to support this answer should be as follows: "Only information on interest payments and netnew borrowing is presented. Total debt outstanding at the end of BY-1 is presented just as a percentage of GDP". See Nota tecnicoillustrativa alla Legge di Stabilità 2014: Tabella 1.2-3 Conto Economico del comparto Stato 2010-2014, page 24http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf See also Nota di aggiornamento del DEF 2013, Tavola IV.2a page 40:http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/NOTA_AGG_DEL_DEF_xONLINEx_PROTETTO_8-10-2013.pdf






032. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich the debt figures reflect actual outcomes?



C. Before BY-3.

D. No actual data for government debt are presented in the budget or supporting budget documentation.


Italy

A.

Score: 100

Sources: Disegno di Legge di Bilancio BILANCIO PROGRAMMATICO DELLO STATO 2014-2016 p. 95http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf Nota tecnico illustrativa alDisegno di Legge di Stabilità Tabella 1.2-3 Conto economico del comparto Stato 2010-2014 p.24http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


033. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on extra-budgetary funds for at least the budget year? (The coreinformation must include a statement of purpose or policyrationale for the extra-budgetary fund; and complete income,expenditure, and financing data on a gross basis.)

A. Yes, information beyond the core elements is presented for all extra-budgetary funds.

B. Yes, the core information is presented for all extra-budgetary funds.

C. Yes, information is presented, but it excludes some core elements or some extra-budgetary funds.

D. No, information related to extra-budgetary funds is not presented.


Italy


http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rapporti-f/Le-Pubblic/Bollettino

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Disegno-di-Legge-di-Bilancio


C.

Score: 33

Sources: Disegno di Legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf Disegno di Legge di Stabilitàhttp://www.senato.it/service/PDF/PDFServer/BGT/00720638.pdf

Comments: Some information on extra-budgetary funds is available in specific Bulletins, but not in the EBP. See:http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rapporti-f/Le-Pubblic/Bollettino/

GOVERNMENT REVIEWER


Comments: As recently amended, Law 1996/2009 article 31-bis requires the EPB to specify information on extra-budgetary funds relatedto each administrative unit, including quantitative estimates. A Decree of the President of the Council of Ministers (DPCM) is beingprepared for this purpose.

PEER REVIEWER


Suggested Answer: c.

Comments: Pension and social security programs are set as an extra-budgetary fund ("INPS") as part of the overall Public Sector, wherethe revenues collected and the benefits paid are recorded in a separate fund outside the central government budget. The overall level ofreceipts of and payments by this fund, its management, the financial regulations it follows, and the reporting and audit arrangements areseparate from the normal government arrangement. Government payments into this fund are subject to budgetary approval andinformation is presented in the central government budget (see the item "Gestioni Previdenziali" in the functional classification "Missioni"of the EBP): 1) Disegno di legge di stabilità see Art. 2 - Finanziamento gestioni previdenziali, pages 4 and 203, and Allegato 2, page 271; 2)Disegno di legge di bilancio 2014-2016, page 18 http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Disegno-di-Legge-di-Bilancio/ Some information related to revenues collected andbenefit paid by this extra-budgetary fund is presented in: -Nota tecnico-illustrativa alla legge di stabilità 2014, page 15, paragraph 1.2 andpage 25 Tabella 1.2-4. In the Tabella 1.2-4 consider the pension extra-budgetary fund in column "E.P.", which stands for "Enti Previdenziali",information is presented for revenues ("Contributi" and "Trasferimenti da AA.PP.") and expenditures ("Prestazioni social") and at page 45,Tabella 3.2-8 Conto economico degli Enti di previdenza. Quadro programmatico. http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf Moreover,information related to the consolidated pension expenditure (central government+extra-budgetary fund) is presented in: - Nota tecnico-illustrativa alla legge di stabilità 2014-2016, Tabella 3.2-1, page 38 (see the expenditure item "Pensioni")http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf -Nota di aggiornamento del DEF 2013, page 37-38 Tavola IV.1a and TavolaIV.1b, see the expenditure item "Pensioni" http://www.mef.gov.it/doc-finanza-pubblica/def/2013/documenti/NOTA_AGG_DEL_DEF_8-10-2013.pdf


Based on the peer reviewer's comment, the answer was changed to "C".

034. Does the Executive’s Budget Proposal or any supportingbudget documentation present central government finances(both budgetary and extra-budgetary) on a consolidated basisfor at least the budget year?

A. Yes, central government finances are presented on a consolidated basis.

B. No, central government finances are not presented on a consolidated basis.



http://www.mef.gov.it/doc-finanza-pubblica/def/2013/documenti/NOTA_AGG_DEL_DEF_8-10-2013.pdf




Italy

A.

Score: 100

Sources: Disegno di legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf Disegno di legge di Stabilitàhttp://www.camera.it/leg17/126?pdl=1865

Comments: Extra-budgetary funds are not included in the budget.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: Central government finances are presented on a consolidated basis. See: 1) Nota tecnico-illustrativa alla legge di stabilità 2014paragraph 1.2 (page 15), Tabella 1.2-2 (page 22) and Tabella 1.2-3 (page 24) http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf 2) Nota diaggiornamento del DEF Tavola IV.1a and Tavola IV.1b, pages 37-38 http://www.mef.gov.it/doc-finanza-pubblica/def/2013/documenti/NOTA_AGG_DEL_DEF_8-10-2013.pdf


The PR comment points to the relevant information. The answer has been changed to "A".

035. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates ofintergovernmental transfers for at least the budget year?

A. Yes, estimates of all intergovernmental transfers are presented, along with a narrative discussion.

B. Yes, estimates of all intergovernmental transfers are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all intergovernmental transfers are presented.

D. No, estimates of intergovernmental transfers are not presented.


Italy

B.

Score: 67

Sources: Disegno di Legge di Bilancio Tavola 8 - Massa spendibile. Analisi per categorie e titoli di bilancio. Anno 2014 "Trasferimenticorrenti a: Amministrazioni pubbliche", p. 23 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

http://www.camera.it/leg17/126?pdl=1865





Comments: Elements of narrative discussion of key intergovernmental transfers are presented but spread out over different parts of theEBP and its supporting documents, though many details are excluded: - Disegno di legge di stabilità - Relazione illustrativa legge di stabilità- Disegno di legge di bilancio An example of narrative discussion of intergovernmental transfers is presented in: - Disegno di legge dibilancio, Tavola 6, page 17-20 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: A narrative discussion of key intergovernmental transfers is presented spread out over the EBP and its supportingdocuments, but some details are excluded: - Disegno di legge di stabilità - Relazione illustrativa legge di stabilità - Disegno di legge dibilancio An example of narrative discussion of intergovernmental transfers is presented in: - Disegno di legge di bilancio, Tavola 6, page17-20 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf

036. Does the Executive’s Budget Proposal or any supportingbudget documentation present alternative displays ofexpenditures (such as by gender, by age, by income, or byregion) to illustrate the financial impact of policies on differentgroups of citizens, for at least the budget year?

A. Yes, at least three alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups ofcitizens.

B. Yes, two alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups of citizens.

C. Yes, one alternative display of expenditures is presented to illustrate the financial impact of policies on different groups of citizens.

D. No, alternative displays of expenditures are not presented to illustrate the financial impact of policies on different groups of citizens.


Italy

D.

Score: 0


GOVERNMENT REVIEWER


Comments: Information on the final expenditure by region is regularly updated and published on the websitehttp://www.rgs.mef.gov.it/VERSIONE-I/Pubblicazioni/Pubblicazioni_Statistiche/La-spesa-statale-regionalizzata/index.html (but it is not partof the Executive's Budget Proposal). On the other hand, the Executive's Budget Proposal carries an environmental budget, which is analterntive display of the expenditures according impacting on major environmental policies. The environmental budget is also part of theYear-End Report. They are both regularly published on the website: http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Ecobilancio/2014/index.html http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Ecorendiconto/2012/


http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Ecobilancio/2014/index.html



http://www.rgs.mef.gov.it/VERSIONE-I/Pubblicazioni/Pubblicazioni_Statistiche/La-spesa-statale-regionalizzata/index.html


PEER REVIEWER


037. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of transfers to publiccorporations for at least the budget year?

A. Yes, estimates of all transfers to public corporations are presented, along with a narrative discussion.

B. Yes, estimates of all transfers to public corporations are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all transfers to public corporations are presented.

D. No, estimates of transfers to public corporations are not presented.


Italy

C.

Score: 33

Sources: Disegno di legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf p. 33 and 35 narrativediscussion on "costi straordinari e speciali" p. 19 narrative discussion

GOVERNMENT REVIEWER


PEER REVIEWER


038. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on quasi-fiscalactivities for at least the budget year? (The core informationmust include a statement of purpose or policy rationale for thequasi-fiscal activity and the intended beneficiaries.)

A. Yes, information beyond the core elements is presented for all quasi-fiscal activities.

B. Yes, the core information is presented for all quasi-fiscal activities.

C. Yes, information is presented, but it excludes some core elements or some quasi-fiscal activities.

D. No, information related to quasi-fiscal activities is not presented.


Italy


D.

Score: 0


Comments: There is no real information on quasi-fiscal activities.

GOVERNMENT REVIEWER



PEER REVIEWER


039. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on financial assetsheld by the government? (The core information must include alisting of the assets, and an estimate of their value.)

A. Yes, information beyond the core elements is presented for all financial assets.

B. Yes, the core information is presented for all financial assets.

C. Yes, information is presented, but it excludes some core elements or some financial assets.

D. No, information related to financial assets is not presented.


Italy

D.

Score: 0


Comments: Info is included as revenue only but lacking details

GOVERNMENT REVIEWER


PEER REVIEWER






040. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on nonfinancialassets held by the government? (The core information mustinclude a listing of the assets by category.)

A. Yes, information beyond the core elements is presented for all nonfinancial assets.

B. Yes, the core information is presented for all nonfinancial assets.

C. Yes, information is presented, but it excludes some nonfinancial assets.

D. No, information related to nonfinancial assets is not presented.


Italy

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


041. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of expenditurearrears for at least the budget year?

A. Yes, estimates of all expenditure arrears are presented, along with a narrative discussion.

B. Yes, estimates of all expenditure arrears are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all expenditure arrears are presented.

D. No, estimates of expenditure arrears are not presented.


Italy

A.

Score: 100

Sources: Disegno di legge di Bilancio, tables 7-8 and explanation pages 21-22 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf




Comments: Expenditure arrears are called "residui".

GOVERNMENT REVIEWER


PEER REVIEWER


042. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on contingentliabilities, such as government loan guarantees or insuranceprograms? (The core information must include a statement ofpurpose or policy rationale for each contingent liability; thenew guarantees or insurance commitments proposed for thebudget year; and the total amount of outstanding guaranteesor insurance commitments (the gross exposure) at the end ofthe budget year.)

A. Yes, information beyond the core elements is presented for all contingent liabilities.

B. Yes, the core information is presented for all contingent liabilities.

C. Yes, information is presented, but it excludes some core elements or some contingent liabilities.

D. No, information related to contingent liabilities is not presented.


Italy

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER




043. Does the Executive’s Budget Proposal or any supportingbudget documentation present projections that assess thegovernment’s future liabilities and the sustainability of itsfinances over the longer term? (The core information mustcover a period of at least 10 years and include themacroeconomic and demographic assumptions used and adiscussion of the fiscal implications and risks highlighted bythe projections.)

A. Yes, information beyond the core elements is presented to assess the government’s future liabilities and the sustainability of itsfinances over the longer term.

B. Yes, the core information is presented to assess the government’s future liabilities and the sustainability of its finances over the longerterm.


D. No, information related to future liabilities and the sustainability of finances over the longer term is not presented.


Italy

C.

Score: 33

Sources: Nota di Aggiornamento del DEF, page 38http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/NOTA_AGG_DEL_DEF_xONLINEx_PROTETTO_8-10-2013.pdf

Comments: The "Nota di Aggiornamento del DEF" includes some discussion on future pension liabilities, but some information is lacking

GOVERNMENT REVIEWER



Comments: The supporting documentation "Nota di aggiornamento DEF 2014" (http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/NdA_DEF_2014_PDF_UNITO_xon_linex_protetto_a.pdf) provides projections up to 2060 (more than 10 years)for fiscal sustainability indicators and debt, and also for pension and health expenditure (Chapter IV.3, pages 63-68). The figures showprojections up to 2060 only for debt and pension expenditures, while the sustainability indicators are presented in a table and refer up to2018, but the text comments long term impacts up to 2030. Further details on the underlying assumptions are referenced in the footnotes,which refer to the DEF 2014 where they are presented more in detail.

PEER REVIEWER



We cannot consider "Nota di aggiornamento DEF 2014" because the document was released after 30 June 2014. The 2013 document didnot include sustainability analysis.


http://www.tesoro.it/doc-finanza-pubblica/def/2014/documenti/NdA_DEF_2014_PDF_UNITO_xon_linex_protetto_a.pdf

044. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of the sources ofdonor assistance, both financial and in-kind?

A. Yes, estimates of all sources of donor assistance are presented, along with a narrative discussion.

B. Yes, estimates of all sources of donor assistance are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all sources of donor assistance are presented.

D. No, estimates of the sources of donor assistance are not presented.


Italy

E.

Score: 0


Comments: Italy does not receive donor assistance.

GOVERNMENT REVIEWER


PEER REVIEWER


045. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on taxexpenditures for at least the budget year? (The coreinformation must include a statement of purpose or policyrationale for each tax expenditure, the intended beneficiaries,and an estimate of the revenue foregone.)

A. Yes, information beyond the core elements is presented for all tax expenditures.

B. Yes, the core information is presented for all tax expenditures.

C. Yes, information is presented, but it excludes some core elements or some tax expenditures.

D. No, information related to tax expenditures is not presented.


Italy



B.

Score: 67

Sources: Information on tax expenditures in budget documents is not provided.

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: b.

Comments: According to Law 196/2009, the disclosure of all tax expenditures is mandatory. The disclosure of tax expenditures can befound in the document, "Nota Integrativa allo Stato di Previsione dell'Entrata": http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Note_integrative/Note-preli/2014/n-i-2014-agg/010_ENTRATA.pdf In particular, see in the document table A and B(pp. 23-ff), "ELEMENTI CONOSCITIVI IN ORDINE ALLE DISPOSIZIONI NORMATIVE VIGENTI RECANTI ESENZIONI O RIDUZIONI DEL PRELIEVOOBBLIGATORIO Allegato A e B."


The document indicated by the peer reviewer does include core information for tax expenditures. The answer has been changed to "B."

046. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of earmarkedrevenues?

A. Yes, estimates of all earmarked revenues are presented, along with a narrative discussion.

B. Yes, estimates of all earmarked revenues are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all earmarked revenues are presented.

D. No, estimates of earmarked revenues are not presented.


Italy

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER




http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Note_integrative/Note-preli/2014/n-i-2014-agg/010_ENTRATA.pdf

047. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on how theproposed budget (both new proposals and existing policies) islinked to government’s policy goals for the budget year?

A. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for the budget year are presented,along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for the budget year are presented, buta narrative discussion is not included.

C. Yes, information that shows how the proposed budget is linked to some but not all of the government’s policy goals for the budget yearis presented.

D. No, information on the link between the budget and the government’s stated policy goals for the budget year is not presented.


Italy

A.

Score: 100

Sources: Disegno di legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf p.9 Moreover as specified inthe "Nota tecnico illustrativa al disegno di legge di bilancio" p. 3 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf "In linea conquanto previsto dalla normativa di contabilità e finanza pubblica, il disegno di legge di bilancio (DLB) è presentato, contestualmente aldisegno di Legge di stabilità, il 15 ottobre. Esso è redatto secondo i criteri della legislazione vigente – riportati in dettaglio nella relazioneillustrativa allegata al DLB, cui si rimanda per approfondimenti – e interessa il triennio 2014-2016, sia con riferimento alle previsioni dicompetenza che a quelle di cassa. Il disegno di legge di bilancio è coerente con lo scenario macroeconomico illustrato nella Nota diAggiornamento del DEF 2013 e si colloca in un percorso di progressivo risanamento dei conti pubblici."

GOVERNMENT REVIEWER


PEER REVIEWER


048. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on how theproposed budget (both new proposals and existing policies) islinked to government’s policy goals for a multi-year period (forat least two years beyond the budget year)?

A. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for a multi-year period are presented,along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for a multi-year period are presented,but a narrative discussion is not included.



C. Yes, information that shows how the proposed budget is linked to some but not all of the government’s policy goals for a multi-yearperiod is presented.

D. No, information on the link between the budget and the government’s stated policy goals for a multi-year period is not presented.


Italy

A.

Score: 100

Sources: Nota di aggiornamento del DEF (see answer 47)http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/NOTA_AGG_DEL_DEF_xONLINEx_PROTETTO_8-10-2013.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


049. Does the Executive’s Budget Proposal or any supportingbudget documentation present nonfinancial data on inputs tobe acquired for at least the budget year?

A. Yes, nonfinancial data on inputs to be acquired are provided for each program within all administrative units (or functions).

B. Yes, nonfinancial data on inputs to be acquired are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on inputs to be acquired are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on inputs to be acquired are not presented.


Italy

D.

Score: 0

Sources: Note Integrative al Bilancio http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Note_integrative/Note-preli/2014/

Comments: The notes by ministry do not include any non-financial information on inputs by program.

GOVERNMENT REVIEWER



Comments: Detailed information on personnel for all administrative units and for each program is provided in the EBP document. See thelatest EPB document "Allegato tecnico per capitoli del DLB 2015-2017" available on the website http://www.rgs.mef.gov.it/VERSIONE-

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/Disegno-di-Legge-di-Bilancio/Allegato-t



I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2015/Disegno-di-Legge-di-Bilancio/Allegato-t/ The compilation of the annexes of thepersonnel costs to the budget is expected by art. 60 Law No.165/2001.

PEER REVIEWER



The document referred to by the government reviewer refers to the 2015 and not 2014 budget. In any case, no information on inputs canbe found in this document.

050. Does the Executive’s Budget Proposal or any supportingbudget documentation present nonfinancial data on results (interms of outputs or outcomes) for at least the budget year?

A. Yes, nonfinancial data on results are provided for each program within all administrative units (or functions).

B. Yes, nonfinancial data on results are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on results are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on results are not presented.


Italy

A.

Score: 100

Sources: Note Integrative al Bilancio http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Note_integrative/Note-preli/2014/

Comments: The Note ("Nota Integrativa") attached to each estimate of the State Budget is governed by art.21, paragraph 11, point a) ofthe Law on accounting and public finance (Law No. 196 of December 31st, 2009). Under this law, ministries are requested to represent theobjectives related to each program expenditure. This is a document of great importance, for the support in the planning of the use ofpublic resources for the entire three-year reporting period of the budget. It complements and enriches the information of the state budgetand is the mean by which each Ministry explains, in relation to expenditure programs, the criteria for the formulation of predictions,targets and indicators to measure them. The Note is part of the wider planning process that begins with the general definition of theobjectives of the Government, and their declination within the single administrations, passes through the verification of compatibility ofthe initial estimates of budget with the constraints and objectives of public finance, of responsibility of the General Accounting Office ofthe State, and concludes, after approval by the Parliament of the Budget Law, with the preparation of the annual Guidelines issued by theMinisters. Of great importance on the subject is also the Legislative Decree n. 150, of October 27th 2009, of implementation of the Law ofMarch 4th 2009, n. 15 on the optimization of public labor productivity and transparency and efficiency of public administrations. Suchdecree foresees that each administration shall draw up a plan of the planned targets over three years defined as "consistent with thoseindicated in the budget indicated in the programmatic documents of the Law 468/1978 and subsequent amendments", and developindicators for measuring organizational and individual performance. Article 21 of Law 196/2009, paragraph 11, provides a link between theindicators identified with the Notes to the forecast budget and entirety of objectives and indicators of the internal management system ofthe performances recalled by the leg. decree 150/2009.

GOVERNMENT REVIEWER


PEER REVIEWER


051. Are performance targets assigned to nonfinancial data onresults in the Executive’s Budget Proposal or any supportingbudget documentation?

A. Yes, performance targets are assigned to all nonfinancial data on results.

B. Yes, performance targets are assigned to most nonfinancial data on results.

C. Yes, performance targets are assigned to some nonfinancial data on results.

D. No, performance targets are not assigned to nonfinancial data on results, or the budget does not present nonfinancial data on results.


Italy

A.

Score: 100

Sources: Note integrative al bilancio http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Note_integrative/Note-preli/2014

Comments: All indicators have a performance target.

GOVERNMENT REVIEWER


PEER REVIEWER


052. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of policies (both newproposals and existing policies) that are intended to benefitdirectly the country’s most impoverished populations in atleast the budget year?

A. Yes, estimates of all policies that are intended to benefit directly the country’s most impoverished populations are presented, along witha narrative discussion.

B. Yes, estimates of all policies that are intended to benefit directly the country’s most impoverished populations are presented, but anarrative discussion is not included.

C. Yes, estimates of some but not all policies that are intended to benefit directly the country’s most impoverished populations arepresented.

D. No, estimates of policies that are intended to benefit directly the country’s most impoverished populations are not presented.



Italy

A.

Score: 100

Sources: Disegno di legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf p. 9 "Principali provvedimenti asostegno dell’economia, dell’occupazione e del reddito delle famiglie" Disegno di legge di stabilitàhttp://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf Art. 7 pag.19 presents anarrative discussion.

GOVERNMENT REVIEWER


PEER REVIEWER


053. Does the executive release to the public its timetable forformulating the Executive’s Budget Proposal (that is, adocument setting deadlines for submissions from othergovernment entities, such as line ministries or subnationalgovernment, to the Ministry of Finance or whatever centralgovernment agency is in charge of coordinating the budget’sformulation)?

A. Yes, a detailed timetable is released to the public.

B. Yes, a timetable is released, but some details are excluded.

C. Yes, a timetable is released, but it lacks important details.

D. No, a timetable is not issued to the public.


Italy

A.

Score: 100

Sources: Circolare 17 July 2013, n. 32 http://www.rgs.mef.gov.it/VERSIONE-I/CIRCOLARI/2013/Circolare_del_17_luglio_2013_n_32.html

GOVERNMENT REVIEWER


Comments: Updated document referring to EPB 2015-2017 (Circolare del 12 maggio 2014, n. 16) is available on websitehttp://www.rgs.mef.gov.it/VERSIONE-I/CIRCOLARI/2014/Circolare_del_12_maggio_2014_n_16.html

PEER REVIEWER



http://www.rgs.mef.gov.it/VERSIONE-I/CIRCOLARI/2014/Circolare_del_12_maggio_2014_n_16.html

http://www.rgs.mef.gov.it/VERSIONE-I/CIRCOLARI/2013/Circolare_del_17_luglio_2013_n_32.html


Section 3. Comprehensiveness of Other Key Budget Documents

054. Does the Pre-Budget Statement present information on themacroeconomic forecast upon which the budget projectionsare based? (The core information must include a discussion ofthe economic outlook with estimates of nominal GDP level,inflation rate, real GDP growth, and interest rates.)

A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.


D. No, information related to the macroeconomic forecast is not presented.


Italy

A.

Score: 100

Sources: Documento di Economia e Finanza - DEF 2014 http://www.mef.gov.it/doc-finanza-pubblica/def/ Tav. II.1 and II.2, pp 9-10

Comments: There is additional information on exchange rates, employment, etc

GOVERNMENT REVIEWER


PEER REVIEWER


055. Does the Pre-Budget Statement present information on thegovernment’s expenditure policies and priorities that will guidethe development of detailed estimates for the upcomingbudget? (The core information must include a discussion ofexpenditure policies and priorities and an estimate of totalexpenditures.)

A. Yes, information beyond the core elements is presented for the government’s expenditure policies and priorities.

B. Yes, the core information is presented for the government’s expenditure policies and priorities.


http://www.mef.gov.it/doc-finanza-pubblica/def


D. No, information related to the government’s expenditure policies and priorities is not presented.


Italy

B.

Score: 67

Sources: Documento di Economia e Finanza - DEF http://www.mef.gov.it/doc-finanza-pubblica/def/ Sezione I - p24 Sezione III

Comments: The document contains an extensive and detailed list of expenditure policies and priorities, and an estimate of their total cost.

GOVERNMENT REVIEWER



Comments: The DEF provides a very detailed list and description of policies and priorities, up to the single measures by policy sector(which is a functional classification, although not standard or international). In some cases the expentidure measure are also quantified -see boxes for sigle measures in Section III.

PEER REVIEWER


Comments: This type of information is also presented in: Nota di Aggiornamento al DEF, http://www.mef.gov.it/doc-finanza-pubblica/def/2013/documenti/NOTA_AGG_DEL_DEF_8-10-2013.pdf Sezione II, IV

056. Does the Pre-Budget Statement present information on thegovernment’s revenue policies and priorities that will guide thedevelopment of detailed estimates for the upcoming budget?(The core information must include a discussion of revenuepolicies and priorities and an estimate of total revenues.)

A. Yes, information beyond the core elements is presented for the government’s revenue policies and priorities.

B. Yes, the core information is presented for the government’s revenue policies and priorities.


D. No, information related to the government’s revenue policies and priorities is not presented.


Italy

B.

Score: 67

Sources: Documento di Economia e Finanza - DEF 2014 http://www.mef.gov.it/doc-finanza-pubblica/def/ Sezione I - III.1, III.2

Comments: There are not many details on future revenue policies and priorities.



GOVERNMENT REVIEWER


PEER REVIEWER


Comments: This type of information is also presented in: Nota di Aggiornamento al DEF, http://www.mef.gov.it/doc-finanza-pubblica/def/2013/documenti/NOTA_AGG_DEL_DEF_8-10-2013.pdf Tavola IV.7 and Tavola IV.8

057. Does Pre-Budget Statement present three estimates relatedto government borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?






Italy

A.

Score: 100

Sources: Documento di Economia e Finanza - DEF 2014 http://www.mef.gov.it/doc-finanza-pubblica/def/ Sezione I, Chapter III

Comments: The document contains an extensive discussion of debt evolution, including a discussion of factors determining public debtand measures to contain it.

GOVERNMENT REVIEWER


PEER REVIEWER


058. Does the Pre-Budget Statement present estimates of totalexpenditures for a multi-year period (at least two-yearsbeyond the budget year)?

A. Yes, multi-year expenditure estimates are presented.

B. No, multi-year expenditure estimates are not presented.




Italy

A.

Score: 100

Sources: Documento di Economia e Finanza - DEF 2014 http://www.mef.gov.it/doc-finanza-pubblica/def/

Comments: All estimates are provided until 2018.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: This type of information is also presented in: Nota di Aggiornamento al DEF, http://www.mef.gov.it/doc-finanza-pubblica/def/2013/documenti/NOTA_AGG_DEL_DEF_8-10-2013.pdf

059. Does the Enacted Budget present expenditure estimates byany of the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the Enacted Budget presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Enacted Budget presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Enacted Budget presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Enacted Budget does not present expenditure estimates by any expenditure classification.


Italy

A.

Score: 100

Sources: Bilancio di previsione dello Stato per l' anno finanziario 2014 e bilancio pluriennale per il triennio 2014-2016 (legge di Bilancio)http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge-di-b/

Comments: Only information on administrative and economic classification is provided.

GOVERNMENT REVIEWER



Comments: Expenditure estimates by COFOG (Classification of the functions of government) are presented in the Enacted Budgetdocument. Information is presented in the EB document by expenditure items called "Decreto di ripartizione delle unità di voto in capitoli"(http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Decreto-di/) Detailed information onexpenditure by any of the three expenditure classifications is also available in open data/in a machine readable format on the websitehttp://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/



http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge-di-b

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Decreto-di

PEER REVIEWER



Following the government reviewer comment, the answer has been changed to "A".

060. Does the Enacted Budget present expenditure estimates forindividual programs?

A. Yes, the Enacted Budget presents estimates for programs accounting for all expenditures.

B. Yes, the Enacted Budget presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Enacted Budget presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Enacted Budget does not present expenditure estimates by program.


Italy

A.

Score: 100

Sources: Tabella No 2, pagg 31ff of the Legge di Bilancio has program classification by ministry. 1. Disposizioni per la formazione delbilancio annuale e pluriennale dello Stato (Legge di stabilità) http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/ 2. Bilancio di previsione dello Stato per l' anno finanziario 2014 e bilancio pluriennale per iltriennio 2014-2016 (legge di Bilancio) [Stability Law and the Budget Law] http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge-di-b/ 3. Nota tecnico illustrativa alla legge di bilanciohttp://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf 4. Relazione illustrativa alla legge di stabilitàhttp://www.senato.it/bgt/pdf/s2968-annesso-rel.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


061. Does the Enacted Budget present revenue estimates bycategory (such as tax and non-tax)?

A. Yes, the Enacted Budget presents revenue estimates by category.

B. No, the Enacted Budget does not present revenue estimates by category.


Italy

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge-di-b

http://www.senato.it/bgt/pdf/s2968-annesso-rel.pdf


A.

Score: 100

Sources: Table 1.1-3 Nota tecnico illustrativa alla legge di stabilità "Quadro di sintesi delle previsioni di entrata a legislazione vigente deldisegno di legge del bilancio dello Stato (per categorie economiche) per competenza e cassa, al lordo delle regolazioni contabili edebitorie" http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf See also Bilancio di previsione dello Stato per l' anno finanziario 2014 ebilancio pluriennale per il triennio 2014-2016 (legge di Bilancio) [Stability Law and the Budget Law] http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge-di-b/

GOVERNMENT REVIEWER


PEER REVIEWER


062. Does the Enacted Budget present individual sources ofrevenue?

A. Yes, the Enacted Budget presents individual sources of revenue accounting for all revenue.

B. Yes, the Enacted Budget presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Enacted Budget presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Enacted Budget does not present individual sources of revenue.


Italy

A.

Score: 100

Sources: 1. Bilancio di previsione dello Stato per l' anno finanziario 2014 e bilancio pluriennale per il triennio 2014-2016 (legge di Bilancio)[Stability Law and the Budget Law] http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge-di-b/ TABELLA N. 1 2.Nota tecnico illustrativa alla legge di stabilità http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf Table 1.1-3

GOVERNMENT REVIEWER



Comments: Individual sources of revenue are presented in the Enacted Budget document. Information is presented in the EB documentby unit of revenue called "Decreto di ripartizione delle unità di voto in capitoli" (http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Decreto-di/)

PEER REVIEWER



Comments: I would suggest that the Enacted Budget presents individual sources of revenue accounting for all revenues. See: Allegato A/2,Classificazione economica, Analisi per categoria delle entrate finali, page 9 and Tabella N. 1 Stato di previsione dell'entrata (pp. 26-30)



http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge_di_bilancio/Allegato_Legge_di_Bilancio2014.pdf


The most detail is provided in the document suggested by the government reviewer. The answer has been changed to "A."

063. Does the Enacted Budget present three estimates related togovernment borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?






Italy

A.

Score: 100

Sources: Table 1.2-1 in Nota-tecnico illustrativa al bilancio dello stato and tables 2.2-1, 2.2-2 e 2.2-3 where interests and "saldo netto dafinanziare" are included. Disegno di legge di Bilancio http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/DisegnodiBilancio/Disegno_di_legge_DLB_2014-2016.pdf Nota tecnico illustrativa aldisegno di legge di stabilità http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Legge_di_stabilit/2014/Nota_tecnico-illustrativa/Legge_di_stabilitx_-_Nota_tecnico_illustrativa.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


064. What information is provided in the Citizens Budget? (Thecore information must include expenditure and revenue totals,the main policy initiatives in the budget, the macroeconomicforecast upon which the budget is based, and contactinformation for follow-up by citizens.)

A. The Citizens Budget provides information beyond the core elements.

B. The Citizens Budget provides the core information.



http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/Legge_di_bilancio/Allegato_Legge_di_Bilancio2014.pdf

C. The Citizens Budget provides information, but it excludes some core elements.

D. The Citizens Budget is not published.


Italy

B.

Score: 67

Sources: Bilancio in breve http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_in_breve/2014-BilancioINBreve.pdf

Comments: The document excludes information on the macroeconomic forecast, but includes a detailed analysis of expenditurecomposition.

GOVERNMENT REVIEWER


PEER REVIEWER


065. How is the Citizens Budget disseminated to the public?

A. A Citizens Budget is disseminated widely through a combination of at least three different appropriate tools and media (such as theInternet, billboards, radio programs, newspapers, etc.).

B. A Citizens Budget is published by using at least two, but less than three, means of dissemination, but no other dissemination efforts areundertaken by the executive.

C. A Citizens Budget is disseminated only by using one means of dissemination.

D. A Citizens Budget is not published.


Italy

C.

Score: 33

Sources: Bilancio in breve http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_in_breve/2014-BilancioINBreve.pdf

Comments: The document is disseminated only through the RGS website.

GOVERNMENT REVIEWER


PEER REVIEWER




066. Has the executive established mechanisms to identify thepublic’s requirements for budget information prior topublishing the Citizens Budget?

A. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget, andthese mechanisms are accessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget;while these mechanisms are accessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget, butthese mechanisms are not accessible.

D. No, the executive has not established any mechanisms to identify the public’s requirements for budget information in the Citizen’sBudget.


Italy

D.

Score: 0

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_in_breve/2014-BilancioINBreve.pdf

Comments: Looking at the Ragioneria Generale dello Stato's website and reading the "Bilancio in Breve" there is not included anyinformation on established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget.

GOVERNMENT REVIEWER


PEER REVIEWER


067. Are “citizens” versions of budget documents publishedthroughout the budget process?

A. A citizens version of budget documents is published for each of the four stages of the budget process (budget formulation, enactment,execution, and audit).

B. A citizens version of budget documents is published for at least two of the four stages of the budget process.

C. A citizens version of budget documents is published for at least one stage of the budget process.

D. No citizens version of budget documents is published.


Italy

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Rendiconto_in_breve


B.

Score: 67

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_in_breve/2014-BilancioINBreve.pdfhttp://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Rendiconto_in_breve/

GOVERNMENT REVIEWER


PEER REVIEWER


068. Do the In-Year Reports present actual expenditures by anyof the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the In-Year Reports present actual expenditures by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the In-Year Reports present actual expenditures by two of the three expenditure classifications.

C. Yes, the In-Year Reports present actual expenditures by only one of the three expenditure classifications.

D. No, the In-Year Reports do not present actual expenditures by any expenditure classification.


Italy

C.

Score: 33

Sources: Tabella Al 1-1 is by economic classification in Trimestrale di cassa: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf Rapporto mensile sul saldo di cassa del settorestatale http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/RMSSS-Maggio-2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


069. Do the In-Year Reports present actual expenditures forindividual programs?

A. Yes, the In-Year Reports present actual expenditures for programs accounting for all expenditures.

B. Yes, the In-Year Reports present actual expenditures for programs accounting for at least two-thirds of, but not all, expenditures.

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/RMSSS-Maggio-2014.pdf


C. Yes, the In-Year Reports present actual expenditures for programs accounting for less than two-thirds of expenditures.

D. No, the In-Year Reports do not present actual expenditures by program.


Italy

D.

Score: 0

Sources: Trimestrale di cassa http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf Rapporto mensile sul saldo di cassa del settorestatale http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/RMSSS-Maggio-2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


070. Do the In-Year Reports compare actual year-to-dateexpenditures with either the original estimate for that period(based on the enacted budget) or the same period in theprevious year?

A. Yes, comparisons are made for expenditures presented in the In-Year Reports.

B. No, comparisons are not made for expenditures presented in the In-Year Reports.


Italy

A.

Score: 100

Sources: Trimestrale di cassa http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf Rapporto mensile sul saldo di cassa del settorestatale http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/RMSSS-Maggio-2014.pdf

Comments: Yes, comparisons are made with the same period in previous years. See for example table 1 Rapporto mensile sul saldo dicassa del settore statale or Table 1.1.1-1 in Trimestrale di cassa.

GOVERNMENT REVIEWER


PEER REVIEWER






071. Do In-Year Reports present actual revenue by category(such as tax and non-tax)?

A. Yes, In-Year Reports present actual revenue by category.

B. No, In-Year Reports do not present actual revenue by category.


Italy

A.

Score: 100

Sources: Trimestrale di cassa http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


072. Do In-Year Reports present the individual sources ofrevenue for actual revenues collected?

A. Yes, In-Year Reports present individual sources of actual revenue accounting for all revenue.

B. Yes, In-Year Reports present individual sources of actual revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, In-Year Reports present individual sources of actual revenue accounting for less than two-thirds of all revenue.

D. No, In-Year Reports do not present individual sources of actual revenue.


Italy

A.

Score: 100

Sources: Table 2 and 3 in Rapporto mensile sul saldo di cassa p. 4 and 5 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Rapporto_mensile_sul_saldo_di_cassa_del_settore_statale/RMSSS-Maggio-2014.pdf Section 2.2 inTrimestrale di cassa: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf

GOVERNMENT REVIEWER





PEER REVIEWER


073. Do the In-Year Reports compare actual year-to-daterevenues with either the original estimate for that period(based on the enacted budget) or the same period in theprevious year?

A. Yes, comparisons are made for revenues presented in the In-Year Reports.

B. No, comparisons are not made for revenues presented in the In-Year Reports.


Italy

A.

Score: 100

Sources: Trimestrale di cassa http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf Page 19-20, for example.

GOVERNMENT REVIEWER


PEER REVIEWER


074. Do In-Year Reports present three estimates related to actualgovernment borrowing and debt: the amount of net newborrowing; the total debt outstanding; and interest payments?






Italy

A.

Score: 100

Sources: Trimestrale di cassa, chapter 3 pp. 35-60 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf



GOVERNMENT REVIEWER


PEER REVIEWER


075. Do In-Year Reports present information related to thecomposition of the total actual debt outstanding? (The coreinformation must include interest rates on the debtinstruments; maturity profile of the debt; and whether it isdomestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total actual debt outstanding.

B. Yes, the core information is presented for the composition of the total actual debt outstanding.


D. No, information related to composition of total actual debt outstanding is not presented.


Italy

A.

Score: 100

Sources: Chapter 3 of the Trimestrale di cassa has extensive details on debt composition, including maturity profile (Table 3.1.7-4), interestrates on the debt (Table 3.1.7-5), whether the debt is domestic or external (Tabella 3.1.7-7) and other information.http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Contabilit_e_finanza_pubblica/Trimestral/2014/TrimestraleDiCassa-marzo-2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


076. Does the Mid-Year Review of the budget include an updatedmacroeconomic forecast for the budget year underway?

A. Yes, the estimates for the macroeconomic forecast have been updated, and an explanation of all of the differences between the originaland updated forecasts is presented.

B. Yes, the estimates for macroeconomic forecast have been updated, and an explanation of some of the differences between the originaland updated forecasts is presented.

C. Yes, the estimates for macroeconomic forecast have been updated, but an explanation of the differences between the original andupdated forecast is not presented.


D. No, the estimates for macroeconomic forecast have not been updated.


Italy

D.

Score: 0

Sources: Disposizioni per l'assestamento del bilancio dello Stato e dei bilanci delle Amministrazioni autonome per l'anno finanziario 2013http://www.senato.it/service/PDF/PDFServer/BGT/00705600.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


077. Does the Mid-Year Review of the budget include updatedexpenditure estimates for the budget year underway?

A. Yes, expenditure estimates have been updated, and an explanation of all of the differences between the original and updatedexpenditure estimates is presented.

B. Yes, expenditure estimates have been updated, and an explanation of some of the differences between the original and updatedexpenditure estimates is presented.

C. Yes, expenditure estimates have been updated, but an explanation of the differences between the original and updated expenditureestimates is not presented.

D. No, expenditure estimates have not been updated.


Italy

A.

Score: 100


Comments: Adjustments are divided into those due to "administrative acts" and "new proposals," and are presented in both cash andaccrual terms. See table 1 on page 4, for example.

GOVERNMENT REVIEWER


PEER REVIEWER




078. Does the Mid-Year Review of the budget presentexpenditure estimates by any of the three expenditureclassifications (by administrative, economic, or functionalclassification)?

A. Yes, the Mid-Year Review presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Mid-Year Review presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Mid-Year Review presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Mid-Year Review does not present expenditure estimates by any expenditure classification.


Italy

A.

Score: 100

Sources: Disposizioni per l'assestamento del bilancio dello Stato e dei bilanci delle Amministrazioni autonome per l'anno finanziario 2013http://www.senato.it/service/PDF/PDFServer/BGT/00705600.pdf attached from page 55 are by administrative classification and table n.1 atpage 5 presents data by economic classification. Expenditure by any of the three expenditure classifications is presented in the MYRdocument for unit of expenditure " Il disegno di legge di assestamento per capitoli e piani gestionali"(http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/ASS_2014_ALLEGATI_TECNICI.pdf) Detailed information on expenditure by any of thethree expenditure classifications is also available in open data/in a machine readable format on the websitehttp://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

Comments: Variations are presented also by administrative unit and functional classification.

GOVERNMENT REVIEWER



Comments: Expenditure by any of the three expenditure classifications is presented in the Mid-Year Review document. Information ispresented in the MYR document for unit of expenditure " Il disegno di legge di assestamento per capitoli e piani gestionali"(http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/ASS_2014_ALLEGATI_TECNICI.pdf) Detailed information on expenditure by any of thethree expenditure classifications is also available in open data/in a machine readable format on the websitehttp://www.rgs.mef.gov.it/VERSIONE-I/Dati/OPENDATA/SpeseBS/

PEER REVIEWER



Based on the government reviewer's comment, the answer has been changed to "A".

079. Does the Mid-Year Review of the budget presentexpenditure estimates for individual programs?


http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2014/ASS_2014_ALLEGATI_TECNICI.pdf


A. Yes, the Mid-Year Review presents estimates for programs accounting for all expenditures.

B. Yes, the Mid-Year Review presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Mid-Year Review presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Mid-Year Review does not present expenditure estimates by program.


Italy

A.

Score: 100


Comments: Variations are presented for individual program within each ministry.

GOVERNMENT REVIEWER


PEER REVIEWER


080. Does the Mid-Year Review of the budget include updatedrevenue estimates for the budget year underway?

A. Yes, revenue estimates have been updated, and an explanation of all of the differences between the original and updated revenueestimates is presented.

B. Yes, revenue estimates have been updated, and an explanation of some of the differences between the original and updated revenueestimates is presented.

C. Yes, revenue estimates have been updated, but an explanation of the differences between the original and updated revenue estimatesis not presented.

D. No, revenue estimates have not been updated.


Italy

A.

Score: 100

Sources: Disposizioni per l'assestamento del bilancio dello Stato e dei bilanci delle Amministrazioni autonome per l'anno finanziario 2013http://www.senato.it/service/PDF/PDFServer/BGT/00705600.pdf Pages 12-13

GOVERNMENT REVIEWER




PEER REVIEWER


081. Does the Mid-Year Review of the budget present revenueestimates by category (such as tax and non-tax)?

A. Yes, the Mid-Year Review presents revenue estimates by category.

B. No, the Mid-Year Review does not present revenue estimates by category.


Italy

A.

Score: 100

Sources: Disposizioni per l'assestamento del bilancio dello Stato e dei bilanci delle Amministrazioni autonome per l'anno finanziario 2013http://www.senato.it/service/PDF/PDFServer/BGT/00705600.pdf "Tabella N.1: Stato di Previsione dell'Entrata"

GOVERNMENT REVIEWER


PEER REVIEWER


082. Does the Mid-Year Review of the budget present individualsources of revenue?

A. Yes, the Mid-Year Review presents individual sources of revenue accounting for all revenue.

B. Yes, the Mid-Year Review presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Mid-Year Review presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Mid-Year Review does not present individual sources of revenue.


Italy

A.

Score: 100

Sources: Table n.1 on pages 45-53 includes information on individual sources in Disposizioni per l'assestamento del bilancio dello Stato edei bilanci delle Amministrazioni autonome per l'anno finanziario 2013 http://www.senato.it/service/PDF/PDFServer/BGT/00705600.pdfThe Allegati present even further detail http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Bilancio_di_previsione/Bilancio_finanziario/2013/ASS_2013_ALLEGATI_TECNICI.pdf




GOVERNMENT REVIEWER


PEER REVIEWER


083. Does the Mid-Year Review of the budget include updatedestimates of government borrowing and debt, including itscomposition, for the budget year underway?

A. Yes, estimates of government borrowing and debt have been updated, and information on all of the differences between the originaland updated estimates is presented.

B. Yes, estimates of government borrowing and debt have been updated, and information on some of the differences between the originaland updated estimates is presented.

C. Yes, estimates of government borrowing and debt have been updated, but information on the differences between the original andupdated estimates is not presented.

D. No, estimates of government borrowing and debt have not been updated.


Italy

D.

Score: 0


Comments: Information on debt is not included in the document.

GOVERNMENT REVIEWER


PEER REVIEWER


084. Does the Year-End Report present the differences betweenthe enacted levels (including in-year changes approved by thelegislature) and the actual outcome for expenditures?

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, along with anarrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, but a narrativediscussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all expenditures are presented.

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio


D. No, estimates of the differences between the enacted levels and the actual outcome for expenditures are not presented.


Italy

A.

Score: 100

Sources: http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/See Relazione illustrativa completa del conto di bilancio

GOVERNMENT REVIEWER


PEER REVIEWER


085. Does the Year-End Report present expenditure estimates byany of the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the Year-End Report presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Year-End Report presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Year-End Report presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Year-End Report does not present expenditure estimates by any expenditure classification.


Italy

A.

Score: 100

Sources: Annexed to the Rendiconto Finanziario "analisi economica per divisioni": Functional classification can be found in tables 25-29 ;economic classificationm tables 8-9, administrative classification, tables n.3 and 3.1 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/tabelle_rendiconto_finanziario.pdfhttp://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Functional classification data can be found also in Tabella 2 RISULTATI DI SPESA DELLA GESTIONE DI COMPETENZA PERMISSIONE/PROGRAMMA, page 5-16 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/tabelle_rendiconto_finanziario.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/tabelle_rendiconto_finanziario.pdf



086. Does the Year-End Report present expenditure estimatesfor individual programs?

A. Yes, the Year-End Report presents estimates for programs accounting for all expenditures.

B. Yes, the Year-End Report presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Year-End Report presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Year-End Report does not present expenditure estimates by program.


Italy

A.

Score: 100

Sources: Tabella N. 2 (pages 5-16) http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/tabelle_rendiconto_finanziario.pdf See also "ContiConsuntivi per unità di voto", for example http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ccpudv/economia_-_unitx_di_voto.pdfhttp://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/

GOVERNMENT REVIEWER


PEER REVIEWER


087. Does the Year-End Report present the differences betweenthe enacted levels (including in-year changes approved by thelegislature) and the actual outcome for revenues?

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, along with anarrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, but a narrativediscussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all revenues are presented.

D. No, estimates of the differences between the enacted levels and the actual outcome for revenues are not presented.


Italy

A.

Score: 100

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ccpudv/economia_-_unitx_di_voto.pdf



Sources: Table 4 and 5 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/Relazione_illustrativa_completa_cdb_2013.pdf whichinclude a narrative discussion. More details on revenues are presented here See http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ccpudv/entrata_-_unitx_di_voto.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


088. Does the Year-End Report present revenue estimates bycategory (such as tax and non-tax)?

A. Yes, the Year-End Report presents revenue estimates by category.

B. No, the Year-End Report does not present revenue estimates by category.


Italy

A.

Score: 100

Sources: table 5 and 6 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/Relazione_illustrativa_completa_cdb_2013.pdfhttp://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/

GOVERNMENT REVIEWER


PEER REVIEWER


089. Does the Year-End Report present individual sources ofrevenue?

A. Yes, the Year-End Report presents individual sources of revenue accounting for all revenue.

B. Yes, the Year-End Report presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Year-End Report presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Year-End Report does not present individual sources of revenue.


Italy

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/Relazione_illustrativa_completa_cdb_2013.pdf


http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ccpudv/entrata_-_unitx_di_voto.pdf

A.

Score: 100

Sources: See Table 9 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/Relazione_illustrativa_completa_cdb_2013.pdfhttp://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/index.html

GOVERNMENT REVIEWER


PEER REVIEWER


090. Does the Year-End Report present the differences betweenthe original estimates of government borrowing and debt,including its composition, for the fiscal year and the actualoutcome for that year?

A. Yes, estimates of the differences between all of the original estimates of government borrowing and debt for the fiscal year and theactual outcome for that year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original estimates of government borrowing and debt for the fiscal year and the actualoutcome for that year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of government borrowing and debt for the fiscalyear and the actual outcome for that year are presented.

D. No, estimates of the differences between the original estimates of government borrowing and debt for the fiscal year and the actualoutcome for that year is not presented.


Italy

C.

Score: 33

Sources: Table 9 "gestione del debito pubblico" and table 16 "debito pubblico" http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/Relazione_illustrativa_completa_cdb_2013.pdf

Comments: The report contains information on actual outcomes for key estimates, with very limited narrative discussion, and no detailson debt composition.

GOVERNMENT REVIEWER


PEER REVIEWER





091. Does the Year-End Report present the differences betweenthe original macroeconomic forecast for the fiscal year and theactual outcome for that year?

A. Yes, estimates of the differences between all of the original macroeconomic assumptions for the fiscal year and the actual outcome forthat year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original macroeconomic assumptions for the fiscal year and the actual outcome forthat year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original macroeconomic assumptions for the fiscal year and the actualoutcome for that year are presented.

D. No, estimates of the differences between the original macroeconomic forecast for the fiscal year and the actual outcome for that year isnot presented.


Italy

D.

Score: 0

Sources: http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/

Comments: I don't see any references to macroeconomic forecast.

GOVERNMENT REVIEWER


PEER REVIEWER


092. Does the Year-End Report present the differences betweenthe original estimates of nonfinancial data on inputs and theactual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome arepresented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome arepresented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on inputs and the actualoutcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on inputs and the actual outcome are notpresented.


Italy

D.

Score: 0

Sources: http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Note_integrative_a_consuntivo/2013/index.html

Comments: The "Note integrative" include information on results, but not on inputs.

GOVERNMENT REVIEWER


PEER REVIEWER


093. Does the Year-End Report present the differences betweenthe original estimates of nonfinancial data on results and theactual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome arepresented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome arepresented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on results and the actualoutcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on results and the actual outcome are notpresented.


Italy

B.

Score: 67

Sources: http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Note_integrative_a_consuntivo/2013/index.html

Comments: "Note integrative" present a "report on results" for each ministry but a long narrative discussion is not included.

GOVERNMENT REVIEWER


PEER REVIEWER


http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Note_integrative_a_consuntivo/2013/index.html

http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Note_integrative_a_consuntivo/2013/index.html

094. Does the Year-End Report present the differences betweenthe enacted level of funds for policies (both new proposals andexisting policies) that are intended to benefit directly thecountry’s most impoverished populations and the actualoutcome?

A. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are presented, along with a narrative discussion.

B. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between the enacted level for some but not all of the policies that are intended to benefit directly thecountry’s most impoverished populations and the actual outcome are presented.

D. No, estimates of the differences between the enacted level for policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are not presented.


Italy

D.

Score: 0


Comments: Information on policies intended to alleviate poverty is not presented.

GOVERNMENT REVIEWER


PEER REVIEWER


095. Does the Year-End Report present the differences betweenthe original estimates of extra-budgetary funds and the actualoutcome?

A. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of extra-budgetary funds and the actual outcomeare presented.

D. No, estimates of the differences between the original estimates of extra-budgetary funds and the actual outcome is not presented.


http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto_generale_del_patrimonio


Italy

C.

Score: 33


Comments: Information related to extra-budgetary funds is not presented.

GOVERNMENT REVIEWER


Comments: Information is provided in the YER document "Conto generale del patrimonio dello Stato", section "Conto speciale del dare eavere della Banca d’Italia " , available on website: http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto_generale_del_patrimonio/http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto_generale_del_patrimonio_2013/07_conto_speciale_del_Dare_e_Avere_della_banca_dxitalia.pdf

PEER REVIEWER



Comments: Estimates of the differences between all the original estimates of pension extra-budgetary funds and the actual outcome arepresented, but a narrative discussion is not included. See for example data presented in Tavola 16-17-18-19, page 47-ff (Missione "PolitichePrevidenziali") which accounts for the variations of transfers for pensions to extra-budgetary funds "Enti Previdenziali".http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ri/Relazione_illustrativa_completa_cdb_2013.pdf


Based on the comments, received, some information on extra-budgetary funds is presented. The answer has been changed to "C".

096. Is a financial statement included as part of the Year-EndReport or released as a separate report?

A. Yes, a financial statement is part of the Year-End Report or is released as a separate report.

B. No, a financial statement is neither part of the Year-End Report nor released as a separate report.


Italy

A.

Score: 100

Sources: It includes a cash flow statement (Conto del Bilancio), and a balance sheet (Conto del patrimonio) with a narrative discussion.http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2012/Conto_generale_del_patrimonio_2012/Conto_del_patrimonio_dello_stato_testo_completo.pdf http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto-del-bilancio/ http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2012/index.html



http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto_generale_del_patrimonio_2013/07_conto_speciale_del_Dare_e_Avere_della_banca_dxitalia.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2012/Conto_generale_del_patrimonio_2012/Conto_del_patrimonio_dello_stato_testo_completo.pdf


Comments: The Rendiconto seems to satisfy these requirements, as it presents a balance sheet (Conta del Patrimonio), notes onaccounting etc.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: A more appropriate response to this question would be "B". Conto del Bilancio can not be considered fully consistent with theCash Flow Statement as a document of the Financial Statement. Indeed, Conto del Patrimonio" and "Rendiconto Economico dello Stato"are not interconnected documents which also differ in terms of structure, accounting segment and basis. In particular, Conto delPatrimonio is strictly derived from the budgetary accounting and is not consistent with the structure and accounting principles used forthe Statement of Financial Position which is an important component of the Financial Statement. See: Nota preliminare al Conto Generaledel Patrimonio dello Stato per l'Esercizio Finanziario 2013 http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto_generale_del_patrimonio_2013/01_Nota_preliminare.pdfIntroduzione, pages 2ff Moreover, the Rendiconto Economico dello Stato accounts just for costs of programs and not for revenues, henceit is not consistent with the full Operating Statement which accounts for the whole of government's revenues and costs and is animportant component of the Financial Statement. See: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/e-GOVERNME1/Contabilit/Pubblicazioni/RendicontoEconomico/RendicontoEconomico-2012.pdf Section 1 - Il Rendiconto Economico.Significato e Contenuto, page 11


Despite the reservations expressed by the peer reviewer, the information included in the YER represents a significant attempt atpresenting a complete financial statement of government operations.

097. What type of audits (compliance, financial, or performance)has the Supreme Audit Institution (SAI) conducted and madeavailable to the public?

A. The SAI has conducted all three types of audits (compliance, financial, or performance) and made them available to the public.

B. The SAI has conducted two of the three types of audits, and made them available to the public.

C. The SAI has conducted one of the three types of audits, and made them available to the public.

D. The SAI has not conducted any of the three types of audits, or has not made them available to the public.


Italy

A.

Score: 100

Sources: http://www.corteconti.it/controllo/finanza_pubblica/bilanci_manovra_leggi/rendiconto_generale_2012/volume_I/

Comments: See also http://www.corteconti.it/english_corner/control_activity/ In particular, sections 4 and 7 of the Audit Report citedabove contain elements of performance audit. Additional performance audits are carried out on the activities of specific ministries orpolicies. More details are available at: http://www.corteconti.it/controllo/controllo_successivo_gestione/

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/e-GOVERNME1/Contabilit/Pubblicazioni/RendicontoEconomico/RendicontoEconomico-2012.pdf

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Attivit--i/Rendiconto/Conto_del_bilancio_e_Conto_del_patrimonio/2013/Conto_generale_del_patrimonio_2013/01_Nota_preliminare.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


098. What percentage of expenditures within the mandate of theSupreme Audit Institution (SAI) has been audited?

A. All expenditures within the SAI’s mandate have been audited.

B. Expenditures representing at least two-thirds of, but not all, expenditures within the SAI’s mandate have been audited.

C. Expenditures representing less than two-thirds of expenditures within the SAI’s mandate have been audited.

D. No expenditures have been audited.


Italy

A.

Score: 100


Comments: See http://www.corteconti.it/english_corner/chi_siamo/the_role_italian_corte_conti/ andhttp://www.corteconti.it/english_corner/control_activity/

GOVERNMENT REVIEWER


PEER REVIEWER


099. What percentage of extra-budgetary funds within themandate of the Supreme Audit Institution (SAI) has beenaudited?

A. All extra-budgetary funds within the SAI’s mandate have been audited.

B. Extra-budgetary funds accounting for at least two-thirds of, but not all, expenditures associated with extra-budgetary funds within theSAI’s mandate have been audited.

C. Extra-budgetary funds accounting for less than two-thirds of expenditures associated with extra-budgetary funds within the SAI’smandate have been audited.

D. No extra-budgetary funds have been audited.


http://www.corteconti.it/controllo/finanza_pubblica/bilanci_manovra_leggi/rendiconto_generale_2012/volume_I

http://www.corteconti.it/controllo/assistenza_previdenza_sanita/enti_previdenziali

Italy

A.

Score: 100


Comments: See art. 3, comma 4, Law 20/1994 http://www.governo.it/Presidenza/USRI/magistrature/norme/L20_1994.pdf According to Art23-24 of Law 559/1993, the CC is responsible for auditing so-called "Fondi di Rotazione" which are extra-budgetary funds. They reportannually to Parliament in an appendix to the audit report. Seehttp://www.corteconti.it/export/sites/portalecdc/_documenti/controllo/sezioni_riunite/sezioni_riunite_in_sede_di_controllo/2014/rendiconto_parifica_2013/volume_2/16_allegato_II_vol_2013.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Pension extra-budgerary funds are also audited by the SAI. See:http://www.corteconti.it/controllo/assistenza_previdenza_sanita/enti_previdenziali/

100. Does the annual Audit Report(s) prepared by the SupremeAudit Institution (SAI) include an executive summary?

A. Yes, the annual Audit Report(s) includes one or more executive summaries summarizing the report’s content.

B. No, the annual Audit Report(s) does not include an executive summary.


Italy

B.

Score: 0

Sources: http://www.corteconti.it/controllo/finanza_pubblica/bilanci_manovra_leggi/rendiconto_generale_2012/index.html Introduzionedel Presidente della Corte dei conti, Luigi Giampaolino Relazione orale del Presidente di coordinamento delle Sezioni riunite in sede dicontrollo Rita Arrigoni Relazione orale del Presidente di coordinamento delle Sezioni riunite in sede di controllo Maurizio Meloni

Comments: The oral reports by Audit Court members available on line can be considered as executive summaries.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: A more appropriate response to this answer would be "B". It is my opinion that oral speeches of the SAI President can not bereally considered as professional "executive summaries".

http://www.corteconti.it/export/sites/portalecdc/_documenti/controllo/sezioni_riunite/sezioni_riunite_in_sede_di_controllo/2014/rendiconto_parifica_2013/volume_2/16_allegato_II_vol_2013.pdf

http://www.corteconti.it/controllo/finanza_pubblica/bilanci_manovra_leggi/rendiconto_generale_2012/index.html

http://www.governo.it/Presidenza/USRI/magistrature/norme/L20_1994.pdf


After a closer review of the documents cited, it was concluded that they cannot really be considered as executive summaries. The answerhas been changed to "B".

101. Does the executive make available to the public a report onwhat steps it has taken to address audit recommendations orfindings that indicate a need for remedial action?

A. Yes, the executive reports publicly on what steps it has taken to address audit findings.

B. Yes, the executive reports publicly on most audit findings.

C. Yes, the executive reports publicly on some audit findings.

D. No, the executive does not report on steps it has taken to address audit findings.


Italy

C.

Score: 33

Sources: http://www.corteconti.it/export/sites/portalecdc/_documenti/chi_siamo/brochure_corte_in_sintesi.pdf p.21 "Le amministrazionisono tenute a comunicare alla Corte ed agli organi elettivi le misure adottate a seguito delle osservazioni della Corte dei conti (art. 3,comma 6 della legge n. 20 del 1994 e successive modificazioni). Nel caso in cui l’amministrazione non ritenga di ottemperare ai rilieviformulati dalla Corte a conclusione di controlli sulle gestioni, è tenuta ad adottare, entro trenta giorni dalla ricezione dei rilievi, unprovvedimento mo tivato da comunicare alle Presidenze delle Camere, alla Presidenza del Consiglio dei Ministri ed alla Presidenza dellaCorte dei conti (art. 3, comma 64, della legge n. 244 del 2007)."

Comments: Executive agencies have to report to the Audit Court and to Parliament on measures taken to respond to observations andrecommendations made by the Audit Court. These reports are meant to be public, but an online search only generated a few of these,justifying a "c" answer.

GOVERNMENT REVIEWER


PEER REVIEWER


102. Does either the Supreme Audit Institution (SAI) or legislaturerelease to the public a report that tracks actions taken by theexecutive to address audit recommendations?

A. Yes, the SAI or legislature reports publicly on what steps the executive has taken to address all audit recommendations.

B. Yes, the SAI or legislature reports publicly on most audit recommendations.

C. Yes, the SAI or legislature reports publicly on some audit recommendations.

http://www.corteconti.it/export/sites/portalecdc/_documenti/chi_siamo/brochure_corte_in_sintesi.pdf

D. No, neither the SAI nor legislature reports on steps the executive has taken to address audit recommendations.


Italy

C.

Score: 33

Sources: http://www.corteconti.it/controllo/finanza_pubblica/bilanci_manovra_leggi/rendiconto_generale_2012/index.html

Comments: The executive does not report to the public, but the SAI includes information on follow up in the following year's report, whichis available to the public (comment was received from Corte dei Conti). L 196/2009 Art. 124 Le relazioni presentate dal Governo o da altriorgani pubblici e ogni altro rapporto previsionale o consuntivo sono assegnati all'esame della Commissione competente per materia. LaCommissione nomina su ciascun documento un relatore e procede al suo esame nel periodo previsto nell'articolo 119 se si tratta didocumenti programmatici o connessi con l'esame del bilancio e del consuntivo, e in ogni altro caso nel termine di un mese. A conclusionedell'esame di documenti programmatici o connessi con l'esame del bilancio o del consuntivo, la Commissione presenta su ciascundocumento una relazione da allegare a quella presentata sullo stato di previsione della spesa o sul rendiconto consuntivo. Negli altri casila Commissione vota una risoluzione a norma dell'articolo 117.

GOVERNMENT REVIEWER


PEER REVIEWER


Section 4. Strength of Oversight Institutions

103. Does the legislature have internal capacity to conductbudget analyses or use independent research capacity for suchanalyses?

A. Yes, there is a specialized budget research office/unit attached to the legislature, and it has sufficient staffing, resources, and analyticalcapacity to carry out its tasks.

B. Yes, there is a specialized budget research office, but its staffing and other resources, including adequate funding, are insufficient tocarry out its tasks.

C. Yes, there are independent researchers outside the legislature that can perform budget analyses and the legislature takes advantage ofthis capacity, but there is no specialized office attached to the legislature.

D. No, the legislature has neither internal capacity nor access to independent research capacity for budget analyses.


Italy

A.

Score: 100

http://www.corteconti.it/controllo/finanza_pubblica/bilanci_manovra_leggi/rendiconto_generale_2012/index.html

Sources: http://www.camera.it/view/doc_viewer_full?url=http%3A//www.camera.it/application/xmanager/projects/camera/file/conoscere_la_camera/Relazione_2010.pdf&back_to=http%3A//www.camera.it/367%3Fconoscerelacamera%3D86 (Controllo parlamentare) 1. Il Governo, nel rapporto di cui all'articolo 3 e su richiesta delleCommissioni parlamentari competenti, fornisce alle medesime Commissioni tutte le informazioni utili ad esercitare un controllo costantesull'attuazione della presente legge. Sulla base delle informazioni ricevute e dell'attività istruttoria svolta anche in forma congiunta con lemodalità definite dalle intese di cui al comma 2, le Commissioni parlamentari competenti delle due Camere formulano osservazioni edesprimono valutazioni utili alla migliore impostazione dei documenti di bilancio e delle procedure di finanza pubblica. 2. In relazione aquanto previsto dal comma 1, i Presidenti della Camera dei deputati e del Senato della Repubblica, al fine di favorire lo svolgimentocongiunto dell'attività istruttoria utile al controllo parlamentare e di potenziare la capacità di approfondimento dei profili tecnici dellacontabilità e della finanza pubblica da parte delle Commissioni parlamentari competenti, adottano intese volte a promuovere le attivitàdelle due Camere, anche in forma congiunta, nonché la collaborazione tra le rispettive strutture di supporto tecnico, con particolareriferimento ai seguenti ambiti: a) monitoraggio, controllo e verifica degli andamenti della finanza pubblica e analisi delle misure finalizzateal miglioramento della qualità della spesa, con particolare riferimento all'individuazione di indicatori di risultato semplici, misurabili eriferiti ai programmi di bilancio; b) verifica dello stato di attuazione del processo di riforma e dell'adeguamento della struttura del bilancio,con particolare riferimento alla progressiva adozione del bilancio di cassa e al suo collegamento con la contabilità economica, allaridefinizione funzionale dei programmi in rapporto a precisi obiettivi, alla classificazione delle tipologie di spesa e ai parametri divalutazione dei risultati; c) analisi del contenuto informativo necessario dei documenti trasmessi dal Governo, al fine di assicurareun'informazione sintetica, essenziale e comprensibile, con il grado di omogeneità sufficiente a consentire la comparabilità nel tempo trasettori, livelli territoriali e tra i diversi documenti; d) verifica delle metodologie utilizzate dal Governo per la copertura finanziaria dellediverse tipologie di spesa, nonché per la quantificazione degli effetti finanziari derivanti da provvedimenti legislativi, e identificazione deilivelli informativi di supporto della quantificazione, nonché formulazione di indicazioni per la predisposizione di schemi metodologicidistinti per settore per la valutazione degli effetti finanziari; e) analisi delle metodologie utilizzate per la costruzione degli andamentitendenziali di finanza pubblica, anche di settore, delle basi conoscitive necessarie per la loro verifica, nonché riscontro dei contenutiminimi di raccordo tra andamenti tendenziali e innovazioni legislative. Regolamento della Camera art. 118 bis "1. Il documento diprogrammazione economico-finanziaria presentato dal Governo è esaminato dalla Commissione bilancio, sentito il parere delle altreCommissioni permanenti e della Commissione parlamentare per le questioni regionali, nei termini fissati dal Presidente della Camera. LaCommissione bilancio presenta all'Assemblea una relazione. Possono essere presentate relazioni di minoranza."

Comments: In general the internal offices ("uffici studi") of Camera and Senato have enough competences to analyse the budgetproposals. In some cases the results of the analysis of the "uffici studi" of Camera and Senato produced different estimates and calculationfrom the documentation of the Ragioneria and of the Government Departments. An example of document they produce is available here:http://documenti.camera.it/Leg17/Dossier/Testi/ID0006A.htm

GOVERNMENT REVIEWER


Comments: Recently an additional independent office called "Ufficio Parlamentare di Bilancio" and operating as a "fiscal council" wasestablished. It is provided by Law No. 243/2012 and is responsible for carrying out analyses and checks on macroeconomic and publicfinance of the government and to assess compliance with national and European fiscal rules.

PEER REVIEWER


104. Does the legislature debate budget policy prior to thetabling of the Executive’s Budget Proposal?

A. Yes, the legislature both debates budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendationsfor the budget, and the executive is obliged to reflect the legislature’s recommendations in the budget.

B. Yes, the legislature both debates budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendationsfor the budget, but the executive is not obliged to reflect the legislature’s recommendations in the budget.

C. Yes, the legislature debates budget policy prior to the tabling of the Executive’s Budget Proposal, but the legislature does not approve

http://www.camera.it/view/doc_viewer_full?url=http%3A//www.camera.it/application/xmanager/projects/camera/file/conoscere_la_camera/Relazione_2010.pdf&back_to=http%3A//www.camera.it/367%3Fconoscerelacamera%3D86

http://documenti.camera.it/Leg17/Dossier/Testi/ID0006A.htm

recommendations for the budget.

D. No, neither the full legislature nor any legislative committee debate budget policy prior to the tabling of the Executive’s BudgetProposal.


Italy

A.

Score: 100

Sources: http://www.camera.it/leg17/410?idSeduta=0214&tipo=sommario http://www.senato.it/Leg17/browse/2995?notiziario=54

Comments: Both houses of Parliament hold discussions and votes on the Pre-Budget Statement (DEF), debating the government's plansand projections, and providing recommendations for government to follow.

GOVERNMENT REVIEWER


PEER REVIEWER


105. Does the executive hold consultations with members of thelegislature as part of its process of determining budgetpriorities?

A. Yes, the executive holds consultations with a wide range of legislators.

B. Yes, the executive holds consultations with a range of legislators, but some key members are excluded.

C. Yes, the executive holds consultations with only a limited number of legislators.

D. No, the executive does not consult with members of the legislature as part of the budget preparation process.


Italy

A.

Score: 100

Sources: http://leg16.camera.it/465?area=8&tema=116&La+nuova+legge+di+contabilit%C3%A0+e+finanza+pubblica+

Comments: The budget and stability laws are subject to an extensive discussion within the budget Commission which includesparticipants from the Parliament and the executive. Also, if the Budget proposal which identifies priorities is prepared by the governmentwithout "explicit and direct" involvement of parliamentarians (it is the result of discussions between the RGS ago and Administrations)then, the proposed changes and, therefore, the budget law are the final result of a discussion within the Budget Commission.

GOVERNMENT REVIEWER


http://www.senato.it/Leg17/browse/2995?notiziario=54

http://www.camera.it/leg17/410?idSeduta=0214&tipo=sommario

http://leg16.camera.it/465?area=8&tema=116&La+nuova+legge+di+contabilit%C3%A0+e+finanza+pubblica+

PEER REVIEWER


106. How far in advance of the start of the budget year does thelegislature receive the Executive’s Budget Proposal?

A. The legislature receives the Executive’s Budget Proposal at least three months before the start of the budget year.

B. The legislature receives the Executive’s Budget Proposal at least six weeks, but less than three months, before the start of the budgetyear.

C. The legislature receives the Executive’s Budget Proposal less than six weeks before the start of the budget year.

D. The legislature does not receive the Executive’s Budget Proposal before the start of the budget year.


Italy

B.

Score: 67

Sources: http://leg16.camera.it/465?area=8&tema=116&La+nuova+legge+di+contabilit%C3%A0+e+finanza+pubblica+ Executive's BudgetProposal has to be presented before 15 October.

GOVERNMENT REVIEWER


PEER REVIEWER


107. When does the legislature approve the Executive’s BudgetProposal?

A. The legislature approves the budget at least one month in advance of the start of the budget year.

B. The legislature approves the budget less than one month in advance of the start of the budget year, but at least by the start of thebudget year.

C. The legislature approves the budget less than one month after the start of the budget year.

D. The legislature approves the budget more than one month after the start of the budget year, or does not approve the budget.


Italy

B.

Score: 67

http://leg16.camera.it/465?area=8&tema=116&La+nuova+legge+di+contabilit%C3%A0+e+finanza+pubblica+

Sources: http://documenti.camera.it/leg16/dossier/Testi/BI0136h.htm#_Toc350500245

Comments: The 2014 budget was approved on 20 December 2013.

GOVERNMENT REVIEWER


PEER REVIEWER


108. Does the legislature have the authority in law to amend theExecutive’s Budget Proposal?

A. Yes, the legislature has unlimited authority in law to amend the Executive’s Budget Proposal.

B. Yes, the legislature has authority in law to amend the Executive’s Budget Proposal, with some limitations.

C. Yes, the legislature has authority in law to amend the Executive’s Budget Proposal, but its authority is very limited.

D. No, the legislature does not have any authority in law to amend the Executive’s Budget Proposal.


Italy

B.

Score: 67

Sources: Costituzione della Repubblica Italiana, Art. 81 http://www.governo.it/Governo/Costituzione/2_titolo1.html The Parliament canamend the budget but cannot increase the deficit. All additional expenditures have to be matched by equal additional revenues.Regolamento del Senato art. 128 Emendamenti al disegno di legge di approvazione dei bilanci di previsione dello Stato e al disegno dilegge finanziaria. 1. Gli emendamenti, d'iniziativa sia parlamentare che governativa, relativi al disegno di legge finanziaria devono esserepresentati alla 5a Commissione permanente. I Senatori che non facciano parte della 5a Commissione permanente possono chiedere oessere richiesti di illustrare gli emendamenti da essi presentati. 2. Gli emendamenti, d'iniziativa sia parlamentare che governativa, aldisegno di legge di approvazione dei bilanci di previsione dello Stato devono essere presentati nelle Commissioni competenti per materia.Se queste li accolgono, vengono trasmessi, come proposte della Commissione, alla 5a Commissione permanente, la quale, nel caso dirigetto, deve farne menzione nella sua relazione. 3. Gli emendamenti respinti possono essere ripresentati in Assemblea, anche dal soloproponente. 4. E' facoltà del Presidente ammettere la presentazione in Aula di nuovi emendamenti che si trovino in correlazione conmodificazioni proposte dalla 5a Commissione permanente o già approvate dall'Assemblea. 5. I termini per la presentazione in Assembleadegli emendamenti, d'iniziativa sia parlamentare che governativa, sono fissati dalla Conferenza dei Presidenti dei Gruppi parlamentari. 6.Sono inammissibili gli emendamenti, d'iniziativa sia parlamentare che governativa, al disegno di legge di approvazione dei bilanci diprevisione dello Stato e al disegno di legge finanziaria che rechino disposizioni contrastanti con le regole di copertura stabilite dallalegislazione vigente per la stessa legge finanziaria o estranee all'oggetto della legge di bilancio o della legge finanziaria, come definito dallalegislazione vigente, ovvero volte a modificare le norme in vigore in materia di contabilità generale dello Stato. (1) Articolo modificato dalSenato il 31 luglio 1985 e il 30 novembre 1988. Regolamento della Camera Art. 121 (*) 1. Gli emendamenti che riguardano esclusivamentele singole parti del disegno di legge finanziaria di competenza di ciascuna Commissione che comportano variazioni compensative in taleambito e gli emendamenti al disegno di legge di bilancio che propongono variazioni compensative all'interno dei singoli stati di previsionedebbono essere presentati nella Commissione competente per materia. In questa sede possono essere, altresì, presentati e votati ancheemendamenti concernenti variazioni non compensative. Gli emendamenti approvati sono inclusi nella relazione da trasmettere allaCommissione bilancio. 2. Gli emendamenti che modificano i limiti del saldo netto da finanziare, l'ammontare delle operazioni di rimborsoprestiti ed il livello massimo di ricorso al mercato finanziario, stabiliti nel disegno di legge finanziaria, ovvero le ripartizioni di spesa tra piùstati di previsione, ovvero i totali generali dell'entrata e della spesa o il quadro generale riassuntivo, nonché ogni altro emendamento non

http://www.governo.it/Governo/Costituzione/2_titolo1.html

http://documenti.camera.it/leg16/dossier/Testi/BI0136h.htm#_Toc350500245

disciplinato dal comma 1, sono presentati alla Commissione bilancio, che li esamina, assieme agli emendamenti previsti nei commiprecedenti, ai fini delle sue conclusioni per l'Assemblea. Qualora la Commissione bilancio non accolga le proposte delle Commissioni di cuial comma 1, ne esplicita le motivazioni nella relazione prevista dal comma 6 dell'articolo 120. 3. Gli emendamenti presentati direttamentepresso la Commissione bilancio che modificano gli stanziamenti riferiti a ciascuna parte delle tabelle di ripartizione dei fondi speciali sonoinviati per il parere alla Commissione competente, che si pronunzia entro il giorno successivo o entro il diverso termine stabilito dalPresidente della Camera. 4. Gli emendamenti respinti in Commissione possono essere ripresentati in Assemblea, fermo il disposto di cui alcomma 5 dell'articolo 86. 5. Fermo quanto disposto dall'articolo 89, i presidenti delle Commissioni competenti per materia ed il presidentedella Commissione bilancio dichiarano inammissibili gli emendamenti e gli articoli aggiuntivi che concernono materie estranee all'oggettoproprio della legge finanziaria e della legge di bilancio, ovvero contrastano con i criteri per l'introduzione di nuove o maggiori spese ominori entrate, così come definiti dalla legislazione vigente sul bilancio e sulla contabilità dello Stato e dalle deliberazioni adottate ai sensidel comma 2 dell'articolo 120. Qualora sorga questione, la decisione è rimessa al Presidente della Camera ai sensi del comma 2dell'articolo 41. Gli emendamenti dichiarati inammissibili in Commissione non possono essere ripresentati in Assemblea.

Comments: In theory the legislature has authority to amend the budget, but in practice, very often, the government hinders the exerciseof this power using the confidence vote. It is a matter of fact that in the last years many of the budget laws have been approved thanks toconfidence votes, asked for by the various governments, thus frustrating the attempts of the minority (but often the majority too) of theparliament to amend them. It should be added that the rationale for this strategy of the governments is to avoid the insertion in the publicbudget of privileges for narrow groups with vested particular interests.

GOVERNMENT REVIEWER



Comments: In Italy the Executive’s Budget Proposal is the sum of the Draft Budget "Disegno di legge di bilancio" and the stability Law. TheParliament can amend without limitations the stability Law and thus influence the actual Enacted Budget. The separate presentation intwo Laws of Executive’s Budget Proposal derives from the combination of article 81 of the Constitution and the Italian accountancy lawthat requires baseline forecasts to be processed according the “legislazione vigente”’ principle in the "Disegno di legge di bilancio" . Theseforecasts are the term of reference on the basis of which the overall dimension of the public finance adjustment and the specific fiscaltargets are set. It must also be said that Constitutional ammendment n.1/2012 has recently changed the whole picture. The new artcile 81now states (see https://www.senato.it/1025?sezione=127&articolo_numero_articolo=81): "Lo Stato assicura l'equilibrio tra le entrate e lespese del proprio bilancio, tenendo conto delle fasi avverse e delle fasi favorevoli del ciclo economico. Il ricorso all'indebitamento èconsentito solo al fine di considerare gli effetti del ciclo economico e, previa autorizzazione delle Camere adottata a maggioranza assolutadei rispettivi componenti, al verificarsi di eventi eccezionali. Ogni legge che importi nuovi o maggiori oneri provvede ai mezzi per farvifronte. Le Camere ogni anno approvano con legge il bilancio e il rendiconto consuntivo presentati dal Governo. L'esercizio provvisorio delbilancio non può essere concesso se non per legge e per periodi non superiori complessivamente a quattro mesi. Il contenuto della leggedi bilancio, le norme fondamentali e i criteri volti ad assicurare l'equilibrio tra le entrate e le spese dei bilanci e la sostenibilità del debitodel complesso delle pubbliche amministrazioni sono stabiliti con legge approvata a maggioranza assoluta dei componenti di ciascunaCamera, nel rispetto dei princìpi definiti con legge costituzionale." Starting from 2016, the Budget and Stability Law will be presented in asingle document.

PEER REVIEWER



Answer "B" still seems more adequate.

109. Does the executive seek input from the legislature prior toshifting funds between administrative units that receiveexplicit funding in the Enacted Budget, and is it legally requiredto do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds between

https://www.senato.it/1025?sezione=127&articolo_numero_articolo=81

administrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds between administrative units, but is not required todo so by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds betweenadministrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds between administrative units without seeking prior approval or input from the legislature, and there is no lawor regulation requiring it to obtain such prior approval or input from the legislature.


Italy

A.

Score: 100

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf L196/2009 art. 33 comma4

Comments: The law states that the government's flexibility to shift funds applies within programs, but not across programs. While thequestion asks about administrative units, the spirit of the legal requirement is similar. Broader shifts are approved by Parliament in theAssestamento di BIlancio, Italy's Mid-Year Review.

GOVERNMENT REVIEWER


PEER REVIEWER


110. Does the executive seek input from the legislature prior toshifting funds within administrative units that receive explicitfunding in the Enacted Budget, and is it legally required to doso?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds withinadministrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds within administrative units, but is not required to doso by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds withinadministrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds within administrative units without seeking prior approval or input from the legislature, and there is no lawor regulation requiring it to obtain such prior approval or input from the legislature.


Italy

C.


Score: 33

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf art.33 comma 4.

Comments: The law states that the government's flexibility to shift funds applies within programs, but not across programs. While thequestion asks about administrative units, the spirit of the legal requirement is similar. Broader shifts are approved by Parliament in theAssestamento di BIlancio, Italy's Mid-Year Review.

GOVERNMENT REVIEWER


Suggested Answer: e.

Comments: We think this question is not clear and hinders problematic interpretations. The Parliament vote units may not correspond tobudget line-items but can be more aggregate (such as budget programs). In this case, when funds are shifted within the vote unit (e.g.between line items without changing the total expenditure of the program) it would not make sense to require new Parliament approval.In Italy, ordinary budget procedures (without Parliament approval) allow ministries to shift fund within programs (vote unit) is even morerestrictive as it can be done only under certain conditions and with different degrees of complexity. There are roughly four types offlexibility clauses: –Within each budget chapter: A Director General decree (DDG) can make variations by compensation (zero sum)between management plans of a same chapter, for any kind of expenditure classified as “fabbisogno”. In the case of management plansclassified as mandatory obligations (“oneri inderogabili”) the DDG must be verified by the Minister of economy and finance. No variationscan be made as concerns management plans rated as "compulsory expenditure" (for that you must ask approval to Parliament) - Withinthe same spending program (Parliamentary voting unit) and macro-aggregate: A Minister’s decree (DMC) is required to make variations byzero-sum compensations between different chapters belonging to the same "macroaggregate" with a given program. Themacroaggregates are subsets of the chapters referring to the same type of expenditures, whereby operating costs are separated fromexpenses for actual interventions. - Within the same spending program (Parliamentary voting unit) and different macro-aggregates: Adecree of the Minister of economy and finance (DMT), acting on a proposal from the competent ministers, is required in this case. Theconstraint is fixed invariant of general government budgetary balances and the use of appropriations for capital expenditure cannot beused to finance current expenditure. – Temporary flexibility measures referred to cash-only and intermediate consumption (cat.eco 2 and21): a) Zero sum variations for cash only can be made across missions and programs through a decree of the competent Minister (DMC),with the exclusion of expenditure paid by automatic billing, such as salaries and rents. This measure covers financial years 2012-2013, withextension to the year 2014. b) As concerns spending categories related to current and capital intermediate consumption (cat. eco 2 and21), a decree of the Minister of economy and finance (DMT), acting on a proposal from the competent ministers, can be adopted to makezero-sum variations across programs and missions of each Ministry. This holds for both cash and “competenza”. - In no way can capitalexpenditure be shifted to current expenditure (without prior approval from Parliament)

PEER REVIEWER



The useful clarifications provided by the government reviewer indicate that "C" is the most appropriate answer, given that the legislaturehas limited inputs into the shifting of funds within administrative units.

111. Does the executive seek input from the legislature prior tospending excess revenue (that is, amounts higher thanoriginally anticipated) that may become available during thebudget execution period, and is it legally required to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenues, and itdoes so in practice.

B. The executive obtains approval or input from the legislature prior to spending excess revenue, but is not required to do so by law orregulation.


C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenue, but inpractice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends excess revenues without seeking prior approval or input from the legislature, and there is no law or regulationrequiring it to obtain such prior approval or input from the legislature.


Italy

A.

Score: 100

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf Art. 17, comma 1-bis

Comments: The law stipulates that excess revenues can only be spent on deficit reduction, and cannot be used to fund new expendituresor replace other revenues. In this sense, the executive does not have to seek input from the legislature, but is limited in its use of excessrevenues.

GOVERNMENT REVIEWER


PEER REVIEWER


112. When was the most recent supplemental budget approved?

A. The most recent supplemental budget was approved before the funds were expended.

B. The most recent supplemental budget was approved after the funds were expended, or the executive implemented the supplementalbudget without ever receiving approval from the legislature (please specify).


Italy

A.

Score: 100

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf Law 196/2009, Art. 33http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Gestione_del_bilancio/ "La legge di contabilità e finanza pubblica prevede che sia la legge diassestamento il principale strumento normativo d’intervento sul bilancio in corso d’esercizio. Da presentare alle camere entro il 30 giugno,essa raccoglie in un unico provvedimento tutte le modifiche alle previsioni di bilancio iniziali resesi necessarie in corso d’esercizio – anchealla luce della consistenza dei residui dell’esercizio precedente accertata a consuntivo – non già effettuate con interventi specifici. La leggedi assestamento condivide la struttura del bilancio di previsione, essendo divisa in stati di previsione (uno per le entrate e tanti per lespese quanti sono i ministeri), a loro volta articolati in missioni e programmi. L’assestamento espone i valori delle variazioni –compensative, tra programmi di una stessa missione – di competenza e di cassa, che possono modificare le previsioni limitatamenteall’esercizio in corso. Alla legge di assestamento si accompagna una revisione del budget dei costi (bilancio economico)."

Comments: In fact, Italy's MYR is a supplemental budget that is required by law, and which the executive uses to adjust budget allocationsfor the remainder of the fiscal year. No law can be passed without explicit indication of how related expenditures will be covered.



http://www.rgs.mef.gov.it/VERSIONE-I/Attivit--i/Gestione_del_bilancio

Costituzione italiana art. 81 "L'esercizio provvisorio del bilancio non può essere concesso se non per legge e per periodi non superioricomplessivamente a quattro mesi. Con la legge di approvazione del bilancio non si possono stabilire nuovi tributi e nuove spese. Ognialtra legge che importi nuove o maggiori spese deve indicare i mezzi per farvi fronte."

GOVERNMENT REVIEWER


PEER REVIEWER


113. Does the executive seek input from the legislature prior tospending contingency funds or other funds for which nospecific purpose was identified in the Enacted Budget, and is itlegally required to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, andit does so in practice.

B. The executive obtains approval or input from the legislature prior to spending contingency funds, but is not required to do so by law orregulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, butin practice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends contingency funds without seeking prior approval or input from the legislature, and there is no law or regulationrequiring it to obtain such prior approval or input from the legislature.


Italy

C.

Score: 33

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf L 196/2009, Art. 28

Comments: The executive is authorized by law to spend contingency funds ("Fondo di riserva per le spese impreviste") without seekingprior approval, but only on selected items on a list that is specifically approved by the legislature as part of the budget law. This situation isclosest to answer option "c" above.

GOVERNMENT REVIEWER


Suggested Answer: e.

Comments: With the approval of the Budget Law, Parliament restricts a priori the use of contingency funds, so it is not necessary eachtime they are needed to seek new Parliamentary approval. More specifically, in Italy two funds may be considered among the contingencyfunds: the "Fondo di riserva per le spese impreviste", which can be used by the Executive without seeking prior approval, but only onselected items on a list that is specifically approved by the legislature as part of the budget law and the "Fondo di riserva per le speseobbligatorie di cui all'elenco 1," which can be used by the Executive without seeking prior approval, but only for specific line items (budgetchapters) voted by Parliament, being the "elenco 1" part of the budget law.

PEER REVIEWER




The government reviewer provides useful clarifications. Answer "C" still seems most appropriate.

114. Does a committee of the legislature hold public hearings toreview and scrutinize Audit Reports?

A. Yes, a committee holds public hearings to review and scrutinize a wide range of Audit Reports.

B. Yes, a committee holds public hearings to review and scrutinize the main Audit Reports.

C. Yes, a committee holds public hearings to review and scrutinize a small number of Audit Reports.

D. No, a committee does not hold public hearings to review and scrutinize Audit Reports.


Italy

A.

Score: 100

Sources: All reports are sent to Parliament and are scrutinized by the competent Parliamentary Committee. Internal regulations of theChamber of Deputies, Art. 124 http://www.camera.it/leg17/438?shadow_regolamento_capi=1078&shadow_regolamento_articoli_titolo=Articolo%20124 Le relazioni presentate dal Governo o da altriorgani pubblici e ogni altro rapporto previsionale o consuntivo sono assegnati all'esame della Commissione competente per materia. LaCommissione nomina su ciascun documento un relatore e procede al suo esame nel periodo previsto nell'articolo 119 se si tratta didocumenti programmatici o connessi con l'esame del bilancio e del consuntivo, e in ogni altro caso nel termine di un mese. A conclusionedell'esame di documenti programmatici o connessi con l'esame del bilancio o del consuntivo, la Commissione presenta su ciascundocumento una relazione da allegare a quella presentata sullo stato di previsione della spesa o sul rendiconto consuntivo. Negli altri casila Commissione vota una risoluzione a norma dell'articolo 117.

Comments: Generally, the "Commissioni Bilancio" (Budget Committee) of the Parliament examines all reports related with the budget(forecasts, changes on the forecasts, audits, etc.).

GOVERNMENT REVIEWER


PEER REVIEWER


115. Does the Supreme Audit Institution (SAI) have the discretionin law to undertake those audits it may wish to?

A. The SAI has full discretion to decide which audits it wishes to undertake.

B. The SAI has significant discretion, but faces some limitations.

C. The SAI has some discretion, but faces considerable limitations.

D. The SAI has no discretion to decide which audits it wishes to undertake.

http://www.camera.it/leg17/438?shadow_regolamento_capi=1078&shadow_regolamento_articoli_titolo=Articolo%20124

http://www.corteconti.it/controllo


Italy

B.

Score: 67

Sources: http://www.corteconti.it/controllo/

Comments: The Court can undertake any audit it wishes to, excluding the budgets of constitutional bodies (comment received from Cortedei Conti).

GOVERNMENT REVIEWER

Opinion: I am not qualified to judge this indicator.

PEER REVIEWER


116. Has the Supreme Audit Institution (SAI) established amonitoring system to provide on-going, independentevaluations of its audit processes (a quality assurance system)?

A. Yes, the SAI has established a quality assurance system, and both a sample of completed audits are reviewed annually and the findingsof these reviews are made available to the public.

B. Yes, the SAI has established a quality assurance system, but either a sample of completed audits are not reviewed annually or thefindings of these reviews are not made available to the public.

C. Yes, the SAI has established a quality assurance system, but neither a sample of completed audits are reviewed annually nor are thefindings of these reviews made available to the public.

D. No, the SAI has not established a quality assurance system.


Italy

D.

Score: 0

Sources: There is a quality control against corruption and the results are publichttp://www.corteconti.it/export/sites/portalecdc/_documenti/amministrazione_trasparente/piano_triennale_anticorruzione.pdf p. 26Furthermore, there is the "servizio di controllo della gestione"http://www.corteconti.it/chi_siamo/organizzazione/segretario_generale_strutture_supporto.html

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: d.

http://www.corteconti.it/chi_siamo/organizzazione/segretario_generale_strutture_supporto.html

http://www.corteconti.it/export/sites/portalecdc/_documenti/amministrazione_trasparente/piano_triennale_anticorruzione.pdf

Comments: The question refers to the establishment of an on-going SAI's independent evaluations of its audit processes. According toinformation provided on the website it seems that the SAI has not adopted a quality assurance system connected to audits carried out.There is no information on samples of completed audits which are reviewed annually and whose findings (i.e. of these reviews) are madeavailable to the public. The quality control against corruption, which is considered by the researcher, seems to me connected to theadministrative accountability of SAI's public officials in their procurement and general accounting duties rather than on quality assuranceof audits. See: Allegato 1 - Articolazione degli obiettivi strategici ed azioni, page 34.http://www.corteconti.it/export/sites/portalecdc/_documenti/amministrazione_trasparente/piano_triennale_anticorruzione.pdf The sameconsiderations apply to the second evidence provided by the researcher: "Servizio di controllo della gestione"http://www.corteconti.it/chi_siamo/organizzazione/segretario_generale_strutture_supporto.html


Based on the peer reviewer's comment, the answer was changed to "D". The documents referred to do not qualify as a quality assurancesystem.

117. Must a branch of government other than the executive(such as the legislature or the judiciary) give final consentbefore the head of the Supreme Audit Institution (SAI) can beremoved from office?

A. Yes, the head of the SAI may only be removed by the legislature or judiciary, or the legislature or judiciary must give final consent beforehe or she is removed.

B. No, the executive may remove the head of the SAI without the final consent of the judiciary or legislature.


Italy

A.

Score: 100

Sources: http://www.corteconti.it/export/sites/portalecdc/_documenti/normativa/corte_dei_conti/r.d._12_luglio_1934x_1214.pdf Art. 8

GOVERNMENT REVIEWER


PEER REVIEWER


118. Who determines the budget of the Supreme AuditInstitution (SAI)?

A. The budget of the SAI is determined by the legislature or judiciary (or some independent body), and the funding level is broadlyconsistent with the resources the SAI needs to fulfill its mandate.

B. The budget of the SAI is determined by the executive, and the funding level is broadly consistent with the resources the SAI needs tofulfill its mandate.

C. The budget of the SAI is determined by the legislature or judiciary (or some independent body), but the funding level is not consistent

http://www.corteconti.it/export/sites/portalecdc/_documenti/amministrazione_trasparente/piano_triennale_anticorruzione.pdf

http://www.corteconti.it/chi_siamo/organizzazione/segretario_generale_strutture_supporto.html

http://www.corteconti.it/export/sites/portalecdc/_documenti/normativa/corte_dei_conti/r.d._12_luglio_1934x_1214.pdf

with the resources the SAI needs to fulfill its mandate.

D. The budget of the SAI is determined by the executive, and the funding level is not consistent with the resources the SAI needs to fulfillits mandate.


Italy

A.

Score: 100

Sources:http://www.corteconti.it/export/sites/portalecdc/_documenti/controllo/sezioni_riunite/sezioni_riunite_in_sede_deliberante/provvedimento_31_ottobre_2012.pdf Art. 3

Comments: The budget limit for the SAI is determined by the SAI and approved by parliament.

GOVERNMENT REVIEWER


PEER REVIEWER


Section 5. Public Engagement in the Budget Process

119. Does the executive make available to the public clear(accessible, nontechnical) definitions of terms used in thebudget and other budget-related documents (for instance, in aglossary)?

A. Yes, clear definitions of all key budget terms are provided.

B. Yes, definitions are provided for all key budget terms, but they are not always clear.

C. Yes, definitions are provided for some but not all key budget terms.

D. No, definitions are not provided.


Italy

A.

Score: 100

Sources: http://www.rgs.mef.gov.it/VERSIONE-I/e-GOVERNME1/Contabilit/Glossario/

GOVERNMENT REVIEWER


http://www.rgs.mef.gov.it/VERSIONE-I/e-GOVERNME1/Contabilit/Glossario

http://www.rgs.mef.gov.it/VERSIONE-I/e-GOVERNME1/Contabilit/Glossario

http://www.corteconti.it/export/sites/portalecdc/_documenti/controllo/sezioni_riunite/sezioni_riunite_in_sede_deliberante/provvedimento_31_ottobre_2012.pdf

Comments: http://www.rgs.mef.gov.it/VERSIONE-I/e-GOVERNME1/Contabilit/Glossario/ http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Pubblicazioni/Studi-e-do/La-spesa-d/Glossario-2013.pdf

PEER REVIEWER


120. Is the executive formally required to engage with the publicduring the formulation and execution phases of the budgetprocess?

A. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during both the formulation andexecution phases of the budget process.

B. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during either the formulation orthe execution phase of the budget process but not both.

C. There is no formal requirement for the executive to engage with the public during either the formulation or the execution phase of thebudget process, but informal procedures exist to enable the public to engage with the executive during the formulation or executionphase of the budget process or during both phases.

D. There is no formal requirement and the executive does not engage with the public during the budget process.


Italy

C.

Score: 33

Sources: Law 196/2009

Comments: It could be "d" as well. Before presenting the budget proposal, the Executive has some hearings with trade unionsEntrepreuner associations and some relevant interest groups.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The answer "C" is appropriate.

121. When the executive engages with the public during thebudget formulation process, does it articulate what it hopes toachieve from the engagement and provide other informationfar enough in advance so that the public can participate in aninformed manner?

A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of theengagement.

http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Pubblicazioni/Studi-e-do/La-spesa-d/Glossario-2013.pdf

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.


Italy

D.

Score: 0

Sources: http://www.rgs.mef.gov.it/_Documenti/VERSIONE-I/Utilit/Selezione_normativa/L-/L31-12-2009_196.pdf

Comments: No information is available on this topic.

GOVERNMENT REVIEWER


PEER REVIEWER


122. When the executive engages with the public during thebudget execution process, does it articulate what it hopes toachieve from the engagement and provide other informationfar enough in advance so that the public can participate in aninformed manner?

A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of theengagement.

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.


Italy

D.

Score: 0

Sources: Interview with Giulio Marcon, Member of Parliament and of the legislative budget committee ("Commissione Bilancio").

Comments: The executive does not engage with the public during budget execution.

GOVERNMENT REVIEWER



PEER REVIEWER


123. Has the executive established mechanisms to identify thepublic’s perspective on budget priorities?

A. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities, and these mechanisms areaccessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities; while these mechanisms areaccessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities, but these mechanisms are notaccessible.

D. No, the executive has not established any mechanisms to identify the public’s perspective on budget priorities.


Italy

C.

Score: 33


Comments: Before presenting the budget proposal, the Executive has some hearings with trade unions, entrepreneur associations andsome relevant interest groups.

GOVERNMENT REVIEWER


Comments: Recently, specific policy strands have used mechanisms to identify the public's perspective on budget priorities and execution.Some recent examples are: - consultazione pubblica "La Buona Scuola" http://hubmiur.pubblica.istruzione.it/web/ministero/cs150914 (onbudget priorities); - l’Accordo di Partenariato 2014-2020 per l'impiego dei fondi strutturali e di investimento europeihttp://www.dps.gov.it/it/AccordoPartenariato/ (on budget priorities); - www.opencoesione.it (on budget execution).

PEER REVIEWER


124. Has the executive established mechanisms to identify thepublic’s perspective on budget execution?

A. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution, and these mechanisms areaccessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution; while these mechanisms areaccessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution, but these mechanisms are notaccessible.

http://www.opencoesione.it/

http://hubmiur.pubblica.istruzione.it/web/ministero/cs150914

http://www.dps.gov.it/it/AccordoPartenariato

D. No, the executive has not established any mechanisms to identify the public’s perspective on budget execution.


Italy

D.

Score: 0


Comments: No mechanisms exist for identifying the public's perspective on budget execution.

GOVERNMENT REVIEWER



Comments: Recently, specific policy strands have used mechanisms to identify the public's perspective on budget priorities and execution.Some recent examples are: - l’Accordo di Partenariato 2014-2020 per l'impiego dei fondi strutturali e di investimento europeihttp://www.dps.gov.it/it/AccordoPartenariato/ (on budget priorities); - www.opencoesione.it (on budget execution for specific cohesionpolicies) - consultazione pubblica "La Buona Scuola" http://hubmiur.pubblica.istruzione.it/web/ministero/cs150914 (on budget priorities);

PEER REVIEWER



The initiatives mentioned by the government reviewer are interesting but too limited in scope, and cannot be imputed to the period underconsideration. Opencoesione is limited to budget execution for specific projects.

125. Does the executive provide formal, detailed feedback to thepublic on how its inputs have been used to develop budgetplans and improve budget execution?

A. Yes, the executive issues reports on the inputs it received from the public and provides detailed feedback on how these inputs havebeen used.

B. Yes, the executive issues reports on the inputs it received from the public, but provides only limited feedback on how these inputs havebeen used.

C. Yes, the executive issues reports on the inputs it received from the public, but provides no feedback on how these inputs have beenused.

D. No, the executive does not issue reports on the inputs it received from the public or provide feedback on how these inputs have beenused.


Italy

D.

Score: 0

http://www.opencoesione.it/

http://hubmiur.pubblica.istruzione.it/web/ministero/cs150914


Comments: No formal feedback is provided.

GOVERNMENT REVIEWER


PEER REVIEWER


126. Does a legislative committee (or committees) hold publichearings on the macroeconomic and fiscal frameworkpresented in the budget in which testimony from the executivebranch and the public is heard?

A. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch and awide range of constituencies.

B. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch andsome constituencies.

C. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony from the executive branch is heard, butno testimony from the public is heard.

D. No, public hearings are not held on the macroeconomic and fiscal framework in which testimony from the executive branch and thepublic is heard.


Italy

B.

Score: 67


Comments: During the budget discussion the legislative budget committee (“Commissione Bilancio”) holds specific public hearings(“Audizioni”) in which some constituencies are heard on budget issues. The scheduling of “Audizioni” on the Executive’s Budget proposal isavailable. Some representatives of trade unions, companies, civil society organizations, and experts are invited to these auditions.

GOVERNMENT REVIEWER


PEER REVIEWER


127. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the executive branch is heard?

A. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a wide range of administrativeunits.

B. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of the main administrative units.

C. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a small number of administrativeunits.

D. No, public hearings in which testimony from the executive branch is heard are not held on the budgets of administrative units.


Italy

B.

Score: 67

Sources: http://www.camera.it/application/xmanager/projects/leg17/file/conoscere_la_camera/DA_SITO_25_settembre_2012.pdfart.118bis comma 3, art 119.

Comments: During the budget discussion the legislative committees (“Commissione Bilancio”) held specific public hearings (“Audizioni”) inwhich some constituencies are heard on budget issues. The scheduling of “Audizioni” on the Executive’s Budget proposal is available.Some representatives of trade unions, companiers, civil society organisations, experts are invited to these auditions.

GOVERNMENT REVIEWER


PEER REVIEWER


128. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the public is heard?

A. Yes, public hearings in which testimony from the public is heard are held on the budgets of a wide range of administrative units.

B. Yes, public hearings in which testimony from the public is heard are held on the budgets of some administrative units.

C. Yes, public hearings in which testimony from the public is heard are held on the budgets of a small number of administrative units.

D. No, public hearings in which testimony from the public is heard are not held on the budgets of administrative units.


Italy

D.

Score: 0


http://www.camera.it/application/xmanager/projects/leg17/file/conoscere_la_camera/DA_SITO_25_settembre_2012.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


129. Do the legislative committees that hold public hearings onthe budget release reports to the public on these hearings?

A. Yes, the committees release reports, which include all written and spoken testimony presented at the hearings.

B. Yes, the committees release reports, which include most testimony presented at the hearings.

C. Yes, the committees release reports, but they include only some testimony presented at the hearings.

D. No, the committees do not release reports, or do not hold public hearings.


Italy

B.

Score: 67


Comments: Some reports are available in the "atti parlamentari" (parliamentary transcripts) but common citizens don't usually knowabout it, and only a few experts access and read them.

GOVERNMENT REVIEWER


PEER REVIEWER


130. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can assist in formulatingits audit program (by identifying the agencies, programs, orprojects that should be audited)?

A. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, and these mechanismsare accessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program; while thesemechanisms are accessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, but these mechanismsare not accessible.

D. No, the SAI does not have formal mechanisms through which the public can assist in formulating its audit program.

http://www.corteconti.it/


Italy

D.

Score: 0

Sources: http://www.corteconti.it/

GOVERNMENT REVIEWER


PEER REVIEWER


131. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can participate in auditinvestigations (as respondents, witnesses, etc.)?

A. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, and these mechanisms areaccessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations; while these mechanisms areaccessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, but these mechanisms arenot accessible.

D. No, the SAI does not have formal mechanisms through which the public can participate in audit investigations.


Italy

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


132. Does the Supreme Audit Institution (SAI) maintain anycommunication with the public regarding its Audit Reportsbeyond simply making these reports publicly available?


http://www.corteconti.it/comunicazione/newsletter

http://www.corteconti.it/cittadini_pa/relazioni_pubblico

A. Yes, in addition to publishing Audit Reports, the SAI maintains other mechanisms of communication to make the public aware of auditfindings (such as maintaining an office that regularly conducts outreach activities to publicize previously released audit findings).

B. No, the SAI does not maintain any formal mechanisms of communication with the public beyond publishing Audit Reports.


Italy

A.

Score: 100

Sources: http://www.corteconti.it/cittadini_pa/relazioni_pubblico/

Comments: The Court has a Public Relations Office (see link above) with the function of improving interaction between the Court andCitizens, including a "Direct Line" service for responding to queries, etc. From the website: "Le funzioni dello Sportello OperativoPolifunzionale svolte al servizio del cittadino sono: - guidare il cittadino all’accesso verso i servizi e le attività della Corte dei conti; - fornireinformazioni relative alle varie pratiche di competenza (quali documenti servono, quali moduli utilizzare, cosa occorre fare); - raccogliere lerichieste, le segnalazioni ed i suggerimenti dei cittadini cercando di assicurare risposte immediate, quando possibile, e comunque entrotempi brevi e certi; - dare l’opportunità di richiedere, di consultare e di avere copia di bandi concorsuali, atti, sentenze e delibere secondole modalità stabilite dalla Legge - distribuire materiale informativo per orientare il cittadino; - dare informazioni sullo stato di avanzamentodi una pratica in corso come, ad esempio, lo stato di un giudizio pensionistico; - garantire il contatto telefonico e via e-mail."

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: According to the website there is evidence that the Corte dei Conti has a Public Relation Office and some communicationmechanisms are in place, but it seems that a full media strategy to cover audit findings is lacking. Citizen-oriented summaries of auditfindings are not provided. All audit reports are published on the website and public hearings on audit findings are carried out but there isthe risk that the general public might not be informed. Please, note that nor a free email subscription or a notification of new audit reportsservice are provided. The newsletter service has been interrupted since 2011. http://www.corteconti.it/comunicazione/newsletter/

133. Does the Supreme Audit Institution (SAI) provide formal,detailed feedback to the public on how their inputs have beenused to determine its audit program or in Audit Reports?

A. Yes, the SAI issues reports on the inputs it received from the public and provides detailed feedback on how these inputs have beenused.

B. Yes, the SAI issues reports on the inputs it received from the public but provides only limited feedback on how these inputs have beenused.

C. Yes, the SAI issues reports on the inputs it received from the public but provides no feedback on how these inputs have been used.

D. No, the SAI does not issue reports on the inputs it received from the public through public consultations.


Italy


D.

Score: 0


Comments: No feedback is provided.

GOVERNMENT REVIEWER


PEER REVIEWER


O Italy - International Budget Partnership · Italy Section 1. Public ... while the public finance...

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