Mentre il dibattito tra accademici ed operatori sembra concentrarsi sui limiti ed i fallimenti che isistemi di controllo incontrano, in Italia si sta diffondendo ad opera della Corte dei conti un’attività di controllo, ancora poco studiata, il controllo successivo sulla gestione. Lo scritto esamina questa tipologia di controllo avvalendosi dell’esame del referto, delle modalità di svolgimento e delle conseguenze di una specifica attività di controllo sulla gestione: il caso dei commissari straordinari per l’emergenza rifiuti. L’analisi consentirà di verificare come il controllo sulla gestione risulti immune dai principali limiti dei controlli interni, incontrando però difficoltà a sortire conseguenze reali nelle amministrazioni.
While the debate between academics and practitioners appears to concentrate on the limits and failures of control systems, a control activity carried out by the Corte dei conti (the Italian Supreme Audit Institution) is beginning to spread throughout Italy and involves an “a posteriori” audit of state management. Very few studies have so far dealt with this issue. The paper analyses this type of control by examining the reports, course of action and outcome of a specific “a posteriori” audit: the case of the temporary commissioners for the refuse collection emergency. The analysis permits verification of how this audit made by the Corte dei conti is not affected by the main limits of internal controls but has difficulty in achieving any real effects in public administrations.
While the debate between academics and practitioners appears to concentrate on the limits and failures of control systems, a control activity carried out by the Corte dei conti (the Italian Supreme Audit Institution) is beginning to spread throughout Italy and involves an “a posteriori” audit of state management. Very few studies have so far dealt with this issue. The paper analyses this type of control by examining the reports, course of action and outcome of a specific “a posteriori” audit: the case of the temporary commissioners for the refuse collection emergency. The analysis permits verification of how this audit made by the Corte dei conti is not affected by the main limits of internal controls but has difficulty in achieving any real effects in public administrations.
