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Beginning of term report

Relazione inizio mandato


Legislative references:
Law decree no. 149, 06/09/2011

Sanctions and rewards related to regions, provinces and municipalities, under articles 2, 17 and 26 of law no. 42 of  May 5, 2009.
Published on the Official Bulletin no. 219 on September 20, 2011.

Art. 4-bis Report of the beginning of provincial and municipal mandate

In force since December 8, 2012

1 - 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 beginning of a term of office, aimed at verifying the financial situation, the balance sheet and the extent of their borrowing.
2 - The 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 ninety days after the beginning of the mandate. The president of the province or the mayor may undertake some procedures for financial rebalancing.