Board of Auditors
The Board of Auditors, as provided by L.D. 502/92 and L.D. 288/2003, is composed by five members appointed by the Director General. They are in office for three years and can be re-elected. One member is named by the Ministry of Health, one by the Ministry of Economy and Finance and the remaining three by the Presidents of the Regions Latium, Apulia and Sicily.
The Board elects the President during the installation meeting. The members should be included in the Register of Auditors, as provided by L.D. 27 January 1992, n. 88 (Implementation of directive 84/253/EEC on the approval of persons responsible for carrying out the statutory audits of accounting documents) and subsequent modifications; in alternative, they can be officers of the Ministry of Economy and Finance who have been Auditors or members of a Board of Auditors for at least three years.
The Board of Auditors is responsible for the accounting control of the Institute. In particular, it has the following tasks:
a. Control the economic administration;
b. Guarantee the observance of the law;
c. Verify the regularity of the accounting records and their compliance with the final balance;
d. Carry out periodical cash inspections;
e. Fulfil the remaining activities provided by the regulations in force.