MARIO TAGARELLI ACCOUNTANT OF PRISMA: WHAT HAS CHANGED AFTER THE REFORM OF SPORTS PROFESSIONALISM AND THE NEW FIGURE OF SAFEGUARDING
Mario Tagarelli, Chartered Accountant and Contract Lecturer in economic disciplines at the Jonico Department of the University of Bari, former President of the Order of Chartered Accountants, is a very valuable collaborator for Gioiella Prisma.
He has been assisting the Taranto Prisma Volley company since 27 May 2020, i.e. since its inception, for all tax and corporate matters. He has gained particular experience in the field of tax and civil issues of sports bodies, having also worked professionally in the past in the football and basketball sectors.
He takes care of the accounting and tax obligations of the sports club by preparing the documentation required by the Volleyball League for periodic checks and for registration in the championship. Particularly burdensome is the commitment relating to the preparation of the financial statements, which the President and the Vice President keep in balance with great commitment both from an economic, patrimonial and financial point of view. He constantly communicates with the General Director Vito Primavera and has pragmatically and precisely addressed the new provisions of Legislative Decree 36/2021, in force since July 1st.
The figure of Dr. Tagarelli is increasingly important considering the new reform on sports work and from this year also for new obligations such as the appointment of a Safeguarding manager against abuse, violence and discrimination.
The professional explains how the reform has affected companies and what it has entailed in general, positive and negative sides at a bureaucratic level.
“As is known, the enabling law 86/2019 for the reform of sport has generated five implementing legislative decrees, among which the one which had an immediate impact since last July 1st was Legislative Decree 36/2021, containing provisions on matters of professional and amateur sports bodies, as well as sports work.
It should be noted that in order to make the new provisions of law fully operational, other provisions had to be issued, several of which have not yet been adopted to date; consider the limit within which sports bodies can carry out different activities because these can be defined as secondary or the methods of processing the single work book through the single national register of amateur sports activities or even the discipline relating to safety techniques for the construction, modification, accessibility and operation of sports facilities.
One year after the reform of the so-called “sports work”, it can be said that the entities, albeit with some initial difficulties, have managed to adapt to the new administrative obligations, both on the contributory and fiscal levels, bearing, moreover, the greater costs due to the INPS burden, which increased considerably which affected the cost of sports collaborations”.
With regards to upcoming obligations, based on the provisions of resolution no. 225 of CONI dated 25 July 2023, amateur sports associations (ASD) and amateur sports clubs (SSD), by 1 July 2024, must:
• prepare and adopt organizational and control models for sporting activity;
• implement codes of conduct compliant with the guidelines for the protection of minors, the prevention of harassment, gender violence and any other form of discrimination;
• appoint a person responsible for abuse, violence and discrimination (Safeguarding)
“ The role of the Manager was created to prevent and combat any form of abuse and violence towards members. – continues Tagarelli – and to protect their psychological and physical integrity as well as carrying out supervisory functions regarding the adoption and updating of organizational models; it will then be the reference figure for any reports of conduct of violence or discrimination.
The criteria for identifying and appointing the Manager must be indicated in the Organizational Control Model that the association or sports club must prepare by 31 August”.
Tagarelli also describes his collaboration and the personal passion that binds him to Prisma:
“My collaborative relationship with Prisma Volley, which began since the birth of the new sports club in May 2020, continues also driven by the great passion for this wonderful sport and the relationship of esteem and trust that binds me to the President and Vice President.
For a few days, together with the General Secretary, we have prepared and sent the budgets and other documents necessary for registration in the next Super League championship, and, therefore, we can say we are ready to attend a new season of shows; I hope that it can be exciting and can give some more satisfaction to the Prisma fans, who I hope will be able to fill the stands of Palamazzola in ever greater numbers.”
Linda Stevanato Press office Gioiella Prisma Taranto
