Qualche riflessione su UPB e Corte dei conti: le ragioni che stanno alla base di una loro distinzione funzionale

This essay is motivated by the desire to investigate the relationship between the Italian Court of Auditors and the Italian Parliamentary Budget Office (Upb) by looking at the French legal system and, in particular, at the Cour des Comptes and the Haut Conseil des Finances Publiques (HCdFP). Using a comparative method it aims to analyze general and particular elements of the Independent Fiscal Institutions (IFIs) in relation to the Court of Auditors whose elements of analysis focus on the incidence of the form of government (parliamentary and semi-presidential) on the role entrusted to the IFIs, with particular attention to the issue represented by the parliament-government information asymmetry. As effect of the existing dichotomy between the magistrates' control function and their other functions, this paper explores the consequences of their decisions on the financial matters or those affected by them. E.g. validation and estimation all being ex-ante in first place. In this sense, the monitoring of the Italian Recovery and Resilience Plan (PNRR) had been taken into account. Looking at the French system instead, the investigation considered the 2021 legislative change analysing the HCdFP as the main point of investigation, briefly attempting to account for the novelties occurred and their impact on the French system. This paper suggests how the study of the form of government is a pivotal point of research and it provides a special observation point for at answering the questions arose over time on the role of IFIs