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Bilancio Comunità Persona

Numero 1 • 2026

L’evoluzione del giudizio di parificazione dei rendiconti regionali della corte dei conti (anche) alla luce dell’attuale contesto riformatorio

Michele Ricciardo Calderaro Dottrina

Leggi e scarica l’articolo completo

Abstract

Il saggio ricostruisce l’evoluzione del giudizio di parificazione dei rendiconti regionali della Corte dei conti, mettendo in luce come quest’istituto non possa più essere considerato un mero controllo tecnico-contabile, ma debba essere interpretato come un istituto complesso di controllo-garanzia della legalità finanziaria.
In origine limitata al riscontro formale tra scritture e risultati, la parificazione si è progressivamente trasformata in una verifica sostanziale dell’intera gestione finanziaria regionale, alla luce dei principi costituzionali di equilibrio, sostenibilità e trasparenza del bilancio.
Quest’evoluzione è il frutto della costituzionalizzazione del bilancio, dell’incidenza del diritto dell’Unione europea e del rafforzamento della responsabilità finanziaria degli enti territoriali.
In tale prospettiva, l’istituto si configura come un controllo “sul bilancio” inteso quale bene pubblico, essenziale per la verificabilità democratica delle scelte finanziarie e per la tutela dei diritti fondamentali, strettamente connessi alla disponibilità delle risorse.
La parificazione diventa così momento imprescindibile per assicurare trasparenza, responsabilità politica e attendibilità della rappresentazione contabile.
Nell’ambito di questa dimensione di controllo-garanzia, l’autore evidenzia con forza alcuni caratteri sostanzialmente giurisdizionali del giudizio di parificazione.
Tale giudizio si svolge infatti secondo le formalità della giurisdizione contenziosa, in pieno contraddittorio tra le parti e si conclude con una decisione idonea a incidere direttamente sui saldi di bilancio e sulla sfera giuridica dell’ente. Peraltro, la possibilità di sollevare questioni incidentali di legittimità costituzionale conferma quest’impostazione.
Ne emerge una figura ibrida, in cui controllo e giurisdizione si intrecciano. Proprio questa natura composita rende inadeguate le tradizionali categorie dogmatiche e impone una lettura funzionale dell’istituto.
In questa chiave critica viene, inoltre, esaminata la sentenza n. 34 del 2024 delle Sezioni Riunite, che nega la natura giurisdizionale della parificazione: secondo l’autore, tale impostazione risulta incoerente, in quanto disconosce sul piano teorico ciò che emerge chiaramente sul piano strutturale ed effettuale.

Abstract [En]

The evolution of the Court of Auditors’ audit judgment of regional accounts in the light of the reform introduced by law No. 1/2026.
The essay reconstructs the evolution of the audit judgment of regional accounts carried out by the Court of Auditors, highlighting how this institution can no longer be regarded as a merely technical accounting review, but must instead be understood as a complex mechanism of control-guarantee of financial legality.
Originally confined to a formal comparison between accounting records and reported outcomes, the audit judgment has progressively developed into a substantive assessment of the entire regional financial management, in light of the constitutional principles of budgetary balance, sustainability, and transparency. This transformation is the result of the constitutionalisation of the budget, the growing influence of European Union law, and the strengthening of financial accountability of territorial entities.
Within this framework, the institution takes the form of a control over the budget conceived as a public good, essential for the democratic accountability of financial choices and for the protection of fundamental rights, which are inherently linked to the availability of public resources. The audit judgment thus becomes a crucial moment for ensuring transparency, political accountability and the reliability of financial reporting.
At the same time, the article emphasises the substantially jurisdictional features of the audit judgment. It is conducted according to the forms of adversarial proceedings, with full participation of the parties, and culminates in a decision capable of directly affecting both budgetary balances and the legal sphere of the concerned entity. Moreover, the possibility of raising incidental questions of constitutionality further supports this interpretation.
The result is a hybrid institutional figure in which control and jurisdiction are intertwined. This composite nature renders traditional doctrinal categories inadequate and calls for a functional reinterpretation of the institute.
From a critical perspective, the essay also examines judgment No. 34 of 2024 of the Joint Sections of the Court of Auditors, which denies the jurisdictional nature of the audit judgment. According to the author, this position is inconsistent, as it disregards at the theoretical level what clearly emerges from the structural and functional characteristics of the institute.
The essay ultimately underscores the central role of the audit judgment within the system of public accounting and advocates for legislative intervention aimed at clarifying its legal framework and nature, while strengthening its function as a safeguard of financial legality and of the constitutional State.