Pursuant to Italian Legislative decree 3 July 2003, no. 173, the central budget offices perform, in a coordinated manner, the following functions:

• contribution to the preparation of the estimates of the individual Ministries in its various phases and managing of the budget changes to be adopted with an administrative document;
• performing of the formalities relating to the preparation of the financial statements of each Ministry, both in relation to the balance sheet and to the assets account;
• performing, both preventively and subsequently, including on a sample basis, the control of administrative and accounting regularity on the documents adopted by the central state administrations. They exercise control of administrative and accounting regularity on interministerial decrees. They ensure the keeping of accounting records in relation to expenses and revenues and the recording of expenditure deeds, resulting from the measures taken by the administrative offices, under the responsibility of the competent managers. They verify application of the provisions on the financial plan of payments - time schedule;
• they carry out, subsequently, also on a sample basis, the administrative accounting verification of the administrative reports made by the delegated officers, of the detailed reporting of payments relating to the fixed and ancillary competences of the central staff of the State and of the reports produced pursuant to sector laws that foresee them; they also carry out administrative accounting checks on the judicial accounts provided by the accounting agents;
• they coordinate the work of the Permanent Conference referred to in article 9, paragraph 3, of the decree of the President of the Republic 20 February 1998, no. 38, with the aim also of promoting optimal interinstitutional collaboration in the field of programming, control and monitoring of financial activity, for the purposes indicated by article 12, paragraph 2, of Italian Legislative Decree 7 August 1997, no. 279;
• they verify the uniformity and correct keeping of the integrated financial, economic and equity accounting records, according to article 38-bis of law no. 196 of 2009;
• they carry out the obligations relating to the surveys provided for in Title V of  Italian Legislative Decree no. 165 of 2001, on the data communicated by the administrations, regarding the consistency of the staff, the related expenses, as well as the activities performed;
• they check the compatibility of the costs of the supplementary collective bargaining with the budgetary constraints pursuant to article 5 paragraph 2, letter e), of Italian Legislative Decree no. 123 of 2011;
• they carry out the control, verification and monitoring tasks entrusted to them by the specific regulations;
• they carry out the other tasks entrusted to them by the current regulations on the general accounting of the State and off-balance sheet management;
• they carry out the activities delegated by the general management level structures of the Department;
• they provide for the control and accounting of state revenues, overseeing the related obligations concerning the financial statements.

Central budget offices at ministries (*):

Central Budget Office at the Ministry of Foreign Affairs and International Cooperation

Central Budget Office at the Ministry of the Interior

Central Budget Office at the Ministry of Justice

Central Budget Office at the Ministry of Defence

Central Budget Office at the Ministry of Economy and Finance

Central Budget Office at the Ministry of Economic Development

Central Budget Office at the Ministry of Agricultural, Food and Forestry Policies

Central Budget Office at the Ministry of Ecological Transition

Central Budget Office at the Ministry of Sustainable Infrastructure and Mobility

Central Budget Office at the Ministry of Labour and Social Policies

Central Budget Office at the Ministry of Health

Central Budget Office at the Ministry of Education

Central Budget Office at the Ministry of University and Research

Central Budget Office at the Ministry of Culture

Central Budget Office at the Ministry of Tourism

* Pursuant to Italian Ministerial Decree 30/09/2021 - Identification and attributions of the non-general managerial level Offices of the Departments of the Ministry of Economy and Finance