(Finance) – Il National Council of Chartered Accountants and Accounting Experts (CNDCEC)in collaboration with theNational association of certifiers and auditors of local authorities (Ancrel)has made the scheme available “Opinion of the review body on the proposed budget estimate 2024-2026”. The document represents an update of the version made available in October 2023 and contains the innovations of the 2024 Budget Law, of the Interministerial Decree of 8 February 2024 relating to the adjustment of Covid funds, in addition to the other regulatory provisions and practices issued up to the date of this publication.
The opinion scheme – the CNDCEC says in a note – is prepared in compliance with part II of the TUEL (“Financial and accounting system”) as well as the Legislative Decree. n. 118/2011 and attached accounting principles. Furthermore, for the formulation of the opinion and the exercise of its functions, the audit body can make use of the supervisory and control principles of the audit body of local authorities issued by the CNDCEC in addition to the check lists attached to the opinion. The document is composed of a word text with an outline of the opinion of the audit body accompanied by comments in blue italics as well as tables and checklists.
Downloadable from the website of the National Council of Accountants, the document is not binding, but it acts as a valid practical support for the supervisory activity of professionals by providing all the regulatory references, indications of practice and warnings for a complete and effective control action by the auditor, to monitor the balance and evolution of the management of revenues and expenses and with a specific focus dedicated to controls on the PNRR.