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

This study explores the external reporting practices of judicial offices regarding financial data, 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 voluntarily issued and made public by Tribunals and Courts of Appeal from 2010 to 2022. Our empirical analysis reveals a lack of regularity in the production and dissemination of financial data and provides detailed evidence on the main categories of expenses and revenues. Our findings suggest that consistent monitoring of financial data would prove valuable from an efficiency perspective and as a tool for assessing alternative resource allocation. This need seems particularly relevant in 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.