facebook Twitter Instagram YouTube invia/condividi feed rss

2014 end-of-term report

Relazione fine mandato

In order to ensure the coordination of public finance, the respect of the economic and legal unity of the Republic, the principle of transparency on revenue and expenditure, the provinces and the municipalities are obliged to draw up a report at the end of a term of office. This report, drawn up by the person in charge of the financial service or by the town clerk, shall be signed by the president of the province or by the mayor within sixty days before the end of the mandate. Within fifteen days after signing the report, it must be certified by the auditors of the local authority and, in the next three days, the report and the certificate must be forwarded by the president of the province or by the mayor to the regional section of the Court of Auditors.

The end-of-term report and the certificate are published on the institutional site of the province or of the municipality by the president of the province or by the mayor, within seven days after the date of certification. The end-of-term report contains the detailed description of the main activities carried out during the mandate, with specific reference to the system and results of internal controls; to any observations of the Court of Auditors; to the measures taken to respect the public finance balances; to the financial situation and balance sheet, by underlining any shortcomings in the management of the bodies controlled by the municipality or by the province, pursuant to numbers 1 and 2 of the first paragraph of article 2359 of the Italian Civil Code, and any corrective measures; to actions taken to control the expenditure; to the quantification of the extent of the provincial or municipal borrowing.

This report was forwarded to the Regional Section of the Court of Auditors on April 10, 2014.