School manager must supervise accounting or administrative activities. It risks tax damage


The school manager as the top body of the school institution is required to carefully monitor all administrative and accounting activities. This is one of the principles referred to in a judgment of the Court of Auditors of Lazio, the 164 of 2017, which tends to syndicate some behaviors deemed procedurally incorrect as implemented by a DS. Some of the principles expressed in that judgment are of interest here.

Assignments to lawful external experts only to enrich the training offer

Article. 33 of the R.I. n. 44/2001, allows the Institute Council to indicate the criteria and limits for the performance by the School Manager of the contractual activity relating to the performance of work with experts for particular activities or teachings. The judges note that the use of experts external is allowed only for the enrichment of the training offer. Enrichment that must be guaranteed by the staff chosen by the manager, who must have the cultural and professional requirements required by the nature of the positions formally considered. Failing this, tax damage is incurred. “The head teacher is the only responsible for this damage. (…) The School Council is, in fact, an elected body made up of representatives of teachers, parents, pupils and ATA staff, subjects to whom a specific competence in school discipline cannot be requested and to which the legislator has conferred a function of political-administrative direction of the school (art.10 tu 297/1994 and art.25 of Legislative Decree 165/2001).

The manager must make use of the advocacy of the State Attorney in the event of a dispute

The judges say that the assignment, in the event of disputes, given to a lawyer other than the State Attorney, is to be considered in defiance of the provisions contained in the R.D. 1611/1933 which impose on the State Administrations and, therefore, also on the school administration, the obligation to use only the advocacy of the State Attorney as well as the ban on the use of defenders of the free forum. A fortiori, the judges continue, this applies to the pro-veritate opinion made by the private professional himself, at the request of the manager. “The College notes that the success of the affair does not justify the conferral of legal advice to the private professional, as recognized in the inspection report, since it is a matter of regulation pertaining to the Ministry of Education”.

The manager who manages the financial resources as if he were the “dominus” performs tax damage

The determinations in violation of the law, the unlawful conduct consisting in the culpable and, in some cases, the voluntary violation of his office duties by transgressing the provisions that regulate the competences and duties of the school manager, managing the financial resources of the school School as if it were the dominus absolute in complete non-compliance with the rules and regulations governing the school system, essentially entails tax damage.

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