Rome, Italy – The Italian Court of Accounts (Corte dei conti) is currently navigating a period of significant reform, sparking debate among legal scholars and magistrates. A recent conference, held on February 12, 2026, at the court’s headquarters in Rome, served as a platform for initial reflections on these changes, bringing together key figures from the judiciary and academia to discuss the implications for public finance oversight. The ongoing discussions center around the balance between accountability, efficiency, and the independence of the court, a crucial institution in safeguarding Italy’s public funds.
The Corte dei conti plays a vital role in Italy’s system of checks and balances, examining the accounts of public administrations to ensure legality and transparency in the employ of taxpayer money. The recent reforms, approved in January 2026, aim to modernize the court’s structure and procedures, but have also raised concerns about potential infringements on its autonomy. These concerns were voiced prominently by Procurator General Pio Silvestri, who has publicly questioned aspects of the latest legislation. Understanding the nuances of these reforms and their potential impact is essential for anyone following Italian governance and financial accountability.
The Inauguration of the Judicial Year and Concerns over Reform
The conference on February 12th, titled “First Reflections on the Dawn of the Corte dei conti Reform,” featured opening remarks from President of the Corte dei conti, Guido Carlino, and Procurator General Pio Silvestri. Professor Enrico Labella, Coordinator of the Master in Responsibility of Public Administration and Public Officials at Roma Tre University, also delivered introductory remarks. The event provided a forum for detailed discussion of the changes introduced by the recent reforms, and the potential challenges they pose to the court’s established functions. The proceedings were moderated by Counselor Paola Briguori.
A key point of contention revolves around the government’s delegation to restructure the Public Prosecutor’s Offices, potentially placing them under greater political control. According to reporting from Il Fatto Quotidiano, Silvestri argued that this “hierarchical organization” of the Public Prosecutor’s Offices “contrasts with the constitutional principles of autonomy and independence.” This concern echoes broader anxieties about the potential erosion of judicial independence within Italy’s legal system.
Key Participants and Perspectives
The conference included contributions from a diverse range of legal experts and magistrates. Vito Tenore, President of the Jurisdictional Section of the Court of Accounts for Lombardy, Tiziano Tessaro, Counselor at the Regional Control Section for Emilia-Romagna, and Ferruccio Capalbo, Deputy Attorney General at the Regional Prosecutor’s Office for Campania, all shared their insights. Academic perspectives were offered by Professors Giovanna De Minico (Constitutional Law, University of Naples Federico II), Aristide Police (Administrative Law, LUISS Guido Carli University of Rome), Gennaro Terracciano (Administrative Law, University of Rome Tor Vergata), and Fabio Cintioli (Administrative Law, International University of Rome).
Silvestri’s critique extended to the introduction of a separation of functions between investigating magistrates (requirenti) and judging magistrates (giudicanti), a move he believes could create organizational problems. He noted that this separation would affect a relatively small number of public prosecutors – just over one hundred – out of a total of 630 magistrates. The Procurator General also raised concerns about a newly introduced cap on compensation for damages to the public treasury, limiting recovery to 30% of the assessed damage. He argued this limit is “too low to guarantee the necessary deterrent action” and will significantly reduce the amounts recovered by the state.
The Corte dei Conti’s Role and Recent Recoveries
The Corte dei conti’s primary function is to oversee public spending and ensure that funds are used legally and efficiently. It has the power to investigate irregularities, impose sanctions, and order the recovery of misappropriated funds. In 2025, the court reportedly recovered over 88 million euros in illicitly obtained funds, demonstrating its effectiveness in combating financial crime. Still, Silvestri fears that the new compensation cap will hinder future recovery efforts, reducing the incentive for accountability and potentially emboldening those who seek to defraud the state.
The inauguration of the judicial year 2026, as reported by the Corte dei conti itself, highlighted the ongoing debate surrounding these reforms. The court’s website provides information on the event and the key speakers involved, offering a valuable resource for those seeking a deeper understanding of the issues at stake. The concerns raised by Procurator General Silvestri underscore the importance of maintaining the independence and effectiveness of the Corte dei conti in safeguarding Italy’s public finances.
The Impact of the Reforms on Judicial Independence
The core of the debate surrounding the reforms centers on the potential for political interference in the judicial process. The proposed hierarchical structure for the Public Prosecutor’s Offices raises fears that prosecutors could be subjected to undue influence from the executive branch, compromising their ability to investigate and prosecute financial crimes impartially. This concern is particularly acute given the broader context of ongoing discussions about judicial reform in Italy, including proposals that could affect the independence of ordinary prosecutors as well.
The separation of functions between investigating and judging magistrates is another contentious issue. Proponents of the reform argue that it will streamline the judicial process and improve efficiency. However, critics contend that it could create a disconnect between the investigation and adjudication phases, potentially leading to inconsistencies and undermining the quality of justice. Silvestri’s warning about organizational problems and the limited impact on the overall number of magistrates involved suggests that the benefits of this separation may be outweighed by the potential drawbacks.
Looking Ahead
The conference on February 12th marked the beginning of a broader discussion about the future of the Corte dei conti. Francesco Schlitzer, the Honorary President of the Court, delivered the concluding remarks, summarizing the key themes and challenges that emerged from the day’s proceedings. The debate is expected to continue in the coming months, as stakeholders grapple with the implications of the reforms and seek to find a balance between modernization, efficiency, and the preservation of judicial independence.
The next key date to watch is February 24, 2026, when further details regarding the implementation of the reforms are expected to be released. The Corte dei conti’s website (https://www.corteconti.it/) will likely serve as the primary source of information on these developments. The ongoing scrutiny of these reforms is crucial for ensuring that Italy’s system of public finance oversight remains robust and accountable.
The future effectiveness of the Corte dei conti in recovering funds and deterring financial misconduct will depend on its ability to navigate these challenges and maintain its independence. The concerns raised by Procurator General Silvestri serve as a reminder of the importance of safeguarding the integrity of Italy’s judicial institutions and protecting the public interest.
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