The whole world has experienced and is still experiencing a dramatic moment following the spread of Coravirus-19. To deal with the pandemic emergency, since the beginning of the crisis, Italy has financed significant economic resources: more than 180 billion euros in terms of net borrowing found through various budget deviations. Among the funding projects there was the "Fund for the exercise of the fundamental functions of Local Authorities”. These money have been distributed among municipalities, provinces and metropolitan cities to cope with the effects of the health emergency for the performance of "fundamental functions" legitimized by Decree-Law No. 34 of May 19, 2020 ("Relaunch Decree"), in Article 106. This thesis work aimed to analyze how Fondone is used and what revenues and expenditures were higher or lower before and after Covid-19 in the municipality of Monsampolo del Tronto a province of Ascoli Piceno. The analysis included a structured interview with the Majority City Councilor and the Councillor for Budget and Taxes, Economic Development and Activities. Also the Statement of Accounts documents has been examined: composed by the Budget Account, the Balance Sheet and the Management Report. From the analysis, it can be said that despite the increase in expenses in the years 2020- 2021 the Municipality of Monsampolo del Tronto has efficiently and effectively used the funds allocated to avoid indebtedness and ensuring services and support for families and businesses
Il mondo intero ha vissuto e tutt’oggi sta vivendo un momento drammatico a seguito della diffusione del Coravirus-19. Per affrontare l’emergenza da COVID-19, l’Italia fin dall’inizio della pandemia ha finanziato importanti risorse economiche: oltre 180 miliardi di euro in termini di indebitamento netto reperiti attraverso diversi scostamenti del bilancio. Tra i finanziamenti è stato previsto il “Fondo per l’esercizio delle funzioni fondamentali degli Enti Locali”, da ripartire tra Comuni, Province e Città metropolitane per far fronte agli effetti dell’emergenza sanitaria per l’espletamento delle “funzioni fondamentali” legittimato dal D.L. 19 maggio 2020, n. 34 (“Decreto Rilancio”), all’art. 106. In questo lavoro di tesi si è voluto analizzare come viene utilizzato il Fondone e quali entrate e quali spese sono state maggiori o minori prima e dopo il Covid-19 nel comune di Monsampolo del Tronto della provincia di Ascoli Piceno. L’analisi ha previsto l’intervista strutturata al Consigliere comunale di maggioranza ed all’Assessore al bilancio e tributi, sviluppo economico ed attività; inoltre sono stati esaminati i documenti del Rendiconto di gestione che sono i seguenti: Conto di Bilancio, lo Stato patrimoniale e la relazione sulla gestione. Dall’analisi si può affermare che nonostante l’aumento delle spese negli anni 2020- 2021 il Comune di Monsampolo del Tronto ha utilizzato in maniera efficiente e efficace i fondi ad esso destinati permettono un equilibrio di bilancio, tale da evitare un indebitamento e garantendo servizi e sostegno alle famiglie e alle imprese.
La pandemia e le difficoltà finanziarie dei Comuni: l'effetto dell'intervento dello Stato.
MASSACCI, MARCO
2021/2022
Abstract
The whole world has experienced and is still experiencing a dramatic moment following the spread of Coravirus-19. To deal with the pandemic emergency, since the beginning of the crisis, Italy has financed significant economic resources: more than 180 billion euros in terms of net borrowing found through various budget deviations. Among the funding projects there was the "Fund for the exercise of the fundamental functions of Local Authorities”. These money have been distributed among municipalities, provinces and metropolitan cities to cope with the effects of the health emergency for the performance of "fundamental functions" legitimized by Decree-Law No. 34 of May 19, 2020 ("Relaunch Decree"), in Article 106. This thesis work aimed to analyze how Fondone is used and what revenues and expenditures were higher or lower before and after Covid-19 in the municipality of Monsampolo del Tronto a province of Ascoli Piceno. The analysis included a structured interview with the Majority City Councilor and the Councillor for Budget and Taxes, Economic Development and Activities. Also the Statement of Accounts documents has been examined: composed by the Budget Account, the Balance Sheet and the Management Report. From the analysis, it can be said that despite the increase in expenses in the years 2020- 2021 the Municipality of Monsampolo del Tronto has efficiently and effectively used the funds allocated to avoid indebtedness and ensuring services and support for families and businesses| File | Dimensione | Formato | |
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Tesi Marco Massacci.pdf
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https://hdl.handle.net/20.500.12075/9393