Aversa, Musto (Accountants): “In over 30 years over 700 local authorities in financial difficulty”

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Aversa (Caserta) – “In over thirty years we have recorded 716 local administrations in financial difficulty. In 2023 alone, there will be 26 municipalities with budgets in ‘suffering’. These are the alarming data highlighted by the study carried out by the National Foundation of Accountants which require a reflection on the responsibility of auditors, administrators and consultants”. He said it Diego Mustovice president ofOrder of the chartered accountants and accounting experts of Naples North at the forum “Safeguarding budget balances and general budget adjustment; crisis management in the local authority”promoted to Aversa.

“The territorial administrations, with less than 15 thousand inhabitants – he underlined Eugenia Maisto, councilor of the ODCEC of Naples North – are going through a profound economic crisis and the current tools available are not sufficient. It is necessary to intervene with determination on internal and external control systems by activating a relationship of greater collaboration between the auditors and the Court of Auditors. During the fourth event (totaling 13 training credits) we analyzed the solutions hypothesized by sector experts”.

Second Michael Frignolacouncilor of the Odcec of Naples North, it is necessary to carefully study the available tools to allow the auditors to carry out an effective analysis of the situation, in order to be able to express an opinion on the maintenance of the budget balances”.

Ezio Micillo, territorial representative of Ancrel, highlighted that during the debate “the causes that generate crises in local authorities were examined. In Italy there are over 500 municipalities that are in pre-failure and financial distress, most of the entities are located in the central-southern regions. The role of auditors and local administrators is increasingly strategic because through their ability, experience and professionalism it is possible to monitor and report the causes, identifying solutions to avoid the default of public structures”.

For Vincenzo Maisto (financial manager of the Municipality of Villa di Briano and supervisor in the prefectural commission of the municipality of Caivano) “the role of the accountant is fundamental both to help managers and superiors in activities and to control the management part in the planning phase. In the municipalities dissolved pursuant to article 143 of the Tuel (consequent to phenomena of infiltration and conditioning by organized crime) legality is fundamental and the guarantee that an extraordinary commission is to have all the superiors and the board of auditors traveling in the same direction.”

Salvatore Massigeneral secretary of the Municipality of Caserta, argued that “the figure of the accountant within a municipal administration plays a central role because it has a dual aspect: auditor (support in the direction and control phase of the correctness of the accounting entries of the budget and of the final account) and expert for reporting, correct attribution of the financing linked to the projects of the Pnrr”.

Marco Gagliarde (financial manager of the Municipality of San Marcellino) remarked that “verifying collection within a local authority is particularly delicate and the role of accountants represents an important phase also in order to maintain balances in the long term. It is essential to carry out refresher courses constantly because the legislation is constantly evolving”.

For Ortensio Fabozzi (chartered accountant) “consultants and auditors are the territorial ‘sentinels’ who study the financial situations in close contact with the Municipal Councils and the Court of Auditors, suggesting effective solutions to avoid compromising the real economic need of the entity”. The closing of the works was entrusted to Angela Arsentipresident of the Local Authorities Commission of the ODCEC Napoli Nord.