杏MAP导航

By Alessandro Di Bussolo

The Office of the Auditor General is one of the Vatican institutions created from the economic and administrative reforms initiated by 杏MAP导航 Francis at the beginning of his pontificate. Established in 2014 and operational since 2015, the Office of the Auditor General reports directly to the 杏MAP导航 by statute and has the general mission of contributing to the proper and transparent management of the assets of the Holy See and Vatican City State. Its responsibilities include auditing the annual financial statements of the Institutions and Offices of the Roman Curia, the institutions associated with it, and the consolidated financial statements of Vatican City State. The current Auditor General is Alessandro Cassinis Righini.

Historical background

With the issued on 24 February 2014, which also established the Council for the Economy and the Secretariat for the Economy, 杏MAP导航 Francis entrusted the Auditor General with the task of auditing the annual financial statements of the Dicasteries of the Roman Curia, of the institutions connected to or referring to the Holy See, and of the administrations of the Governorate of Vatican City State.

With the issuance of the new Statutes on 21 January 2019, 杏MAP导航 Francis outlined the functions and responsibilities of the Office of the Auditor General. In addition to independently conducting audits of all entities of the Holy See and Vatican City State, the Office also serves as the Anti-Corruption Authority under the Mérida Convention, which has been in force for the Holy See and the Vatican City State since 19 October 2016.

Prompted in part by the Office of the Auditor General, in June 2020, the norms “” were issued, as required by the Mérida Convention. These norms assign the Office of the Auditor General a specific role in ensuring transparency and integrity in the execution of public contracts and in preventing possible irregularities in the awarding of them.

In December 2023 杏MAP导航 Francis received the entire staff of the Office of the Auditor General in a special audience   (Vatican Media)

Responsibilities

According to the of 2022, the Office submits an annual audit program to the Council for the Economy for approval.

Additionally, at the request of the Council for the Economy, the Secretariat for the Economy, or the heads of the relevant entities and administrations, the Office carries out audits in particular situations connected to: anomalies in the use or allocation of financial or material resources; irregularities in the granting of contracts or in the execution of transactions or alienations; and acts of corruption or fraud.

Such audits may also be initiated independently by the Auditor General, who informs the Cardinal Coordinator of the Council for the Economy in advance and explains the reasons.

The Auditor General receives reports from individuals who become aware of particular situations in the course of their work. After reviewing these reports, the Auditor General submits a report to the Prefect of the Secretariat for the Economy and, if deemed necessary, also to the Cardinal Coordinator of the Council for the Economy.

If an audit (financial or situational) reveals elements suggesting that criminal offenses may have been committed, the Auditor General reports them to the Vatican judicial authorities. These authorities, with the assistance of the Gendarmerie, can determine whether there are grounds to proceed with legal action before the competent court.

Independence, international standards, and professionalism

At the audience granted to the Auditor General and the entire staff of the Office on 11 December 2023, emphasized three core values that characterize the work of the Office: independence, attention to international practices, and professionalism. He also encouraged them to assist those responsible for managing the Holy See's assets in establishing safeguards that can prevent corruption “upstream,” before it has the chance to take root.