(Finance) – “La programming for local authorities represents a crucial element, especially considering the challenges linked to the scarcity of resources that many territorial administrations face. It is essential to carefully analyze the critical issues, in particular those relating to revenue, often penalized by the historical difficulty of collection. During the control phase of the financial statement scheme, the auditor has the task of highlighting all the relevant aspectssince it is at this moment that the future economic structure of the organization is being defined, with the innovations and technical details that will influence its performance in the coming years”.
He declared it Pietro Paolo Mauro, delegated councilor of the Public Bodies Economy Commission of the ODCEC of Naplesduring the seminar “The 2025/2027 budget of local authorities: the main regulatory innovations”, promoted by the Order of Chartered Accountants and Accounting Experts of Naples, chaired by Eraldo Turi, and by the Odcec Napoli Foundation, chaired by Vincenzo Moretta.
“The next programming will be valid in the three-year period 25/27 – he underlined Rosario Poliso, president of the Public Bodies Economy Commission of the Neapolitan order– requires an increase in revenue and a significant containment of expenditure, also because local authorities are asked to contribute in terms of public finances aimed at pursuing a balanced budget. These constraints must be taken into account when preparing activities for the next three years.”
He intervened on the local authorities front Pier Paolo Mancaniello, manager of the budget sector of the Municipality of Casoria: “Since last year, we have had the possibility of drawing up a technical budget that starts much earlier, already in the month of September, and if politics does not intervene decisively, the head of the financial service will draw it up. Politics can obviously intervene with all appropriate variations but this procedure allows the approval of budgets by the end of the current year and this offers great advantages for local authorities with planning ready for the start of the new year avoiding the exercise in twelfths”.
The role of training was highlighted by Michele Saggese, vice president of the Odcec Napoli Foundation: “This appointment is part of the in-depth initiatives of the topics dedicated to the auditors of local authorities. An increase in tasks for those forced to register on various professional lists, with the related training obligations. We need to work with the hope of simplifying the system.”
Second Vincenzo Piccirillo, president of the Union of young accountants and accounting experts of Naples: “This discipline arouses great enthusiasm among young people, because it offers the opportunity to contribute concretely to the improvement of public bodies and the country. At the same time, it represents a precious opportunity for significant growth, both on a personal and professional level.”