Accountability of Judicial Offices: Use of Financial Resources and Reporting Practices

Abstract

This study explores the under-researched area of financial reporting within judicial offices, with the aim of improving understanding of the resources used and generated by the justice system. Specifically, we focus on the expense and revenue structure of Italian judicial offices by examining financial data contained in social reports issued by Tribunals and Courts of Appeal from 2010 to 2022. Our empirical analysis provides detailed evidence on the main categories of expenses and revenues. It also reveals a lack of regularity in the production and dissemination of financial data, which is understandable given the voluntary nature of reporting and the lack of financial autonomy within judicial offices. Our findings suggest that consistent monitoring of financial data would prove valuable from an efficiency perspective and as a tool for assessing alternative resource allocations. This need seems particularly relevant in the light of the initiatives undertaken with the support of the National Recovery and Resilience Plan to expedite judicial processes, including the extraordinary plan related to the Ufficio per il Processo.