La parifica dei rendiconti regionali: un caso ancora aperto

The extension of the financial audit to the Regions reveals a physiological distortion between the function and legal regime of the institution that arises several relevant issues: on the one hand, in terms of the legal nature of this form of judgment; on the other hand, on a systematic level, with regard to its insertion in a constitutional structure at least formally characterized by a strong regionalism and a related apparatus of guarantees. In the case law of the Court of Auditors, in particular, it has not been clarified whether the financial audit is a real form of financial control or, in the light of the guidelines of the Constitutional Court, a form of jurisdiction. In the absence of a clear legislative framework in this field, which is currently incomplete and ambiguous, there is therefore uncertainty about the procedures to be applied and the safeguards to be granted to the Regions.