The Accounting Authority, as the body that carries out the Accounting Function, is identified in the Director General of Budget of the Ministry of Culture and is placed in a position of hierarchical and functional independence with respect to the Management Authority and the Audit Authority.

The Accounting Authority is responsible for ensuring the correct certification of the expenses paid for the implementation of the 2021/2027 Culture NP and, in order to carry out its tasks, it must equip itself with an adequate structure in compliance with the regulations in force, in terms of human and instrumental resources.

Pursuant to art. 76, paragraph 1, of Regulation (EU) 2021/1060, the Accounting Authority has the following functions:

• Draft and submit payment requests to the Commission;
• Prepare and present accounts, confirm their completeness, accuracy and truthfulness and maintain electronic records of all elements of the accounts, including payment requests;
• Convert amounts of expenditure incurred in another currency into euros using the Commission’s monthly accounting exchange rate of the month in which the expenditure in question is registered in the accounting systems of the body responsible for carrying out the tasks referred to in the same Article.

The Directorate General for Budget takes care of the budget, planning and management control of the Ministry for National and European Union Financial Resources. The Management verifies compliance with the objectives identified by the Secretary General and allocates financial resources in relation to the outcome of this verification.

The complete list of functions of the General Budget Directorate is contained in the art. 26 of the Prime Ministerial Decree of 2 December 2019 n.169.

Contacts:
Mr. Paolo D’Angeli
General Directorate of MiC Budget
Via del Collegio Romano, 27 – 00186 Rome
(+39) 06 67232001)
ac.pncultura@cultura.gov.it