La Corte dei conti giudice dell’erario: la tutela degli interessi finanziari della collettività.

The article deals with the role of the Court of Auditors that concerns the quality of the administrative action in terms of suitable use of the resources in accordance with the purposes established by the law, based on the principle of functionalisation. The article states that the functionalisation of resources affects both the function of control and the jurisdictional one. In particular with regard to the second, the article reaches the conclusion that the Court of Auditors has become the judge of the legitimate and efficient usage of economic resources, including the stricly financial ones as well as the organizational ones.