(Finance) – “It’s at autonomies locals which addresses the planning of audits and analyzes of the Court of Auditors. There Section of the Autonomieswith its ‘guidelines’ and the directives of the control activity, is called upon to offer the appropriate operational indications of principle, in the coordination of finance public. It will be the task of this Section to carry out an assiduous work of orientation towards local authorities, aimed at favoring the uniform implementation of the law and the optimization of resources ”.
He said it Gabriel broad beanlay member of the Presidency Council of the Court of Auditors, at the ceremony on the judgment of equalization for the 2021 financial year of the Friuli Venezia Giulia Region. “And precisely in order to exploit the potential offered by our accounting system – he explained – the legislative decree n. 118/2011 (and subsequently amended by Legislative Decree no. 126/2014) introduced the new harmonized accounting system; the harmonization of the rules governing the preparation of public budgets, with the introduction of homogeneous criteria aimed at improving transparency,reliability and the comparability of the accounting records of all public administrations, constitutes an essential tool for defining an accounting regulatory framework that contributes to sustainability of public finances “.
“In addition to deploying its action on the level ofregulatory autonomy accountant of public bodies – added Fava – harmonization is in fact a function that concretely extends its effects also on floor financialbased on the assumption that greater uniformity in the preparation of tools of balance ensure, in perspective, a better use of public resources. The Observatory for public resources, of which I have the honor and the burden to preside, intervenes to strengthen and support the Court in this new role. The Observatory, established with the Presidential Council Resolution no. 2 of 2021, is called upon to carry out an important function of scientific support to the central and regional structures of the Court of Auditors, with research tasks on public spending and resources, organizes and promotes conferences, conventions and other cultural initiatives, exchanges from information and experiences with national and international research institutions, curates studies, research and publications in the economic field as well as in the field of internal and external control over public spending, finally, participates and contributes to research and study initiatives that are implemented by similar research institutions, both Italian and foreign “.
“Ultimately, the Observatory for Public Resources aims to fully support the Offices of the Court who carry out their activities in the field of public finance for a fair allocation of economic resources – concluded Fava – The importance of the Observatory therefore follows which, for its statutory purpose, is called upon to provide scientific support to the offices of the Court deputies to assist and support local authorities in the correct allocation of resources publicespecially in this particular historical moment characterized by a situation of difficulty objective due to the pandemic crisis that we are still experiencing, and which will lead to a distribution, at the local level, of huge resources from the PNRR“.