Cooperation with the Court of Auditors

The Corps is bound by a strong and consolidated relationship of cooperation with the Court of Auditors enshrined in the "Code of Accounting Justice" and governed, inter alia, by specific memoranda of understanding.

The operativeness in the sector of the ascertainment of administrative responsibilities for fiscal damage develops, essentially, according to three fundamental guidelines:

• verification of the investigative powers received from the Accounting Magistrates;
  
• reporting to the Regional Public Prosecutor's Offices of the Court of Auditors of the investigative elements, susceptible of relevance to the Treasury, acquired in the context of criminal investigations coordinated by the ordinary Judicial Authority, after obtaining the required clearance;
  
• referral to the appreciation of the Accounting Judicial Authority of the elements acquired during the course of service activities relative to other sectors of the institutional mission, where profiles of relevance to the Treasury emerge.
  

The measures of the Guardia di Finanza foresee, at Central Headquarters, the Special Nucleus of Public Expenditure and Repression of Community Fraud, a Department delegated to the control of the budget expenditures and operative reference point of the Attorney General's Office of the Court of Auditors, with functions of support to the territorial Units and to the Special Component. Furthermore, specialized articulations are constituted on the entire national territory, hinged within the principal Nuclei of Economic-Financial Police, which supply, at a regional level, analogous functions of operative connection.