From €3.5 to €12.6 million: what the Court of Audit and Atri's Recovery Plan say

Eighteen years in government, fifteen years of instalments. The same political area has governed Atri since 2008: first mayor Gabriele Astolfi (2008-2018), then Piergiorgio Ferretti (elected in 2018; his 2023 re-election was annulled by the Council of State and a commissioner-run administration followed, until the elections of 8-9 June 2024, won again by Ferretti), in continuity of majority according to press reports. This is context for reading the bill, not a judgment on people. The bill is the €12,648,202.55 deficit of 2024, made of layers that carry the dates of those years: a 2015 reassessment and a 2020 calculation method, both required by national accounting rules; then management deficits (€444,255.92 in 2021, €204,138.66 in 2022, €605,675.43 in 2023) and, in the 2024 final accounts, the cancellation of €8,452,660.02 of old receivables.

The Plan spreads that bill over fifteen years, from 2025 to 2039: what eighteen years of government by the same political area hand down to the next three terms is a fixed instalment, the same whoever the mayor is. The sections that follow reconstruct the numbers act by act and, in chronological order, what was being said in the chamber while things happened.

In brief

A 12 million euro bill is not paid in one year. It will be paid, instalment after instalment, even by those in Atri who are not yet candidates for anything today: the instalment fixed by the Plan — almost €870.000 in 2026, €901.258.46 a year from 2028 to 2035 — does not change if the mayor changes. Those living in the town today have already seen the bill: the town bus gone since 8 June 2025, 500 paid parking spaces instead of 77, the nursery school with no exemption left for the lowest incomes. This dossier reconstructs, document by document, where the debt comes from and what the documents explain and what they do not. Figures marked “calc.” are sums or differences we calculated on the data in the documents; “par.” marks a parameter of ours.

What the deficit is, in plain words

The administrative deficit is not the debt to the banks and is not, in itself, “the money missing from the till”. It is the result of a sum: credits still to be collected (receivables) minus debts still to be paid (payables), minus the funds that the law requires to be set aside (for doubtful credits, lawsuits, other liabilities). If the result is negative, the difference has to be repaid in later years with instalments entered in the budget — in Atri, until 2039. The bank debt (mortgages) is a separate item: €10,875,134.85 at 31/12/2025, according to the management report.

An important consequence: if a credit recorded in the accounts turns out to be no longer collectable, it is removed and the deficit grows, even without new spending. The Recovery Plan (art. 243-bis of the Local Government Code, TUEL) is the tool the law provides to recover over several years and avoid insolvency; it can be used only if the imbalance does not compromise essential services (Plan p. 2). In Atri this rule was applied once, in 2024, and the deficit rose by 9.1 million in twelve months. The chart below shows where.

Where the 2024 jump comes from

The Plan attributes the imbalance to a “massive presence of receivables”, poor collection, the doubtful-credit fund and the fund for potential liabilities (p. 8) — but does not explain, line by line, where the extra €9,129,370.21 comes from. We reconstruct it ourselves, from its own tables:

What was written off

What the Plan does not say, the auditor's report no. 5 of 26 March 2025 on the 2024 review does (Executive Committee proposal no. 595 of 21/03/2025; resolution no. 59 of 01/04/2025): “the elimination of receivables older than five years from the first three revenue titles”. In the report of 28 July 2025 on the Plan he is even more direct: the €8,451,843.00 eliminated “determined most of the deficit” of 2024. The figures:

Cross-checking the report with the tables of the Court and the Plan (calc.): of the 8.45 million eliminated from prior-year balances, about 4.94 million were taxes (Title 1) and about 2.97 million non-tax revenue (Title 3); the rest, about half a million, between current transfers and capital revenue. The 2.32 million from the 2024 budget year are almost all capital (€2,316,756.16) and are offset by the cancellation of commitments for the same amount (€2,316,757.07, calc.): an accounting wash that still leaves a net effect on the result of about -8.05 million (calc.). One thing the report does not say: which taxes, which years. It refers to lists signed by the department heads — which are not attached.

What was known in February 2025

The 2025-2027 budget (approved on 28 February 2025, no. 7; printout of 3 February) put the estimated result at 31 December 2024 at -€3,289,312.79 (Budget p. 45). The final accounts, which came months later, say -€12,648,202.55: a gap of €9,358,889.76 (calc.) that nobody had written down anywhere in February. Two causes. The first is worth 1.76 million on its own (calc.): in the February table the estimated final restricted multi-year fund was €0.00, while in the final accounts it is €1,761,246.47. The second is the rest — receivables and provisions — and it could not yet exist in February: the review of receivables was only proposed on 21 March and approved on 1 April 2025.

What the Court of Audit wrote

Decision no. 323/2024/PRSP of the Abruzzo regional control section (deliberated 10 December 2024, filed 16 December) goes through the 2021, 2022 and 2023 accounts line by line. Eight points:

• Deficit. €3,865,815.71 (2021), €3,378,991.50 (2022), €3,518,832.34 (2023). “Repeated implementation difficulties” of the recovery plans and measures that are “mostly programmatic” (pp. 9 and 26).
• Receivables. €34,788,909.43 at the end of 2023, of which €6,961,508.62 predate 2019. Collection of receivables: 14.20% (2021), 15.92% (2022), 20.16% (2023). Property tax 7.6%, waste tax 7.63%, fines 11.22% (pp. 12-15).
• Doubtful-credit fund. Very different coverage: 44.7-50.6% on taxes, 1.67-8.42% on non-tax revenue (pp. 11-12); the fund “does not appear to fully neutralise” the risk (p. 26).
• Advances closed only on paper. €2,617,301.94 in payables until 2023; conflict with the rules (p. 20); parameter P3 not met in 2021-2023 (p. 22).
• Cash. Cash balance at zero at end of 2021-2023; restricted cash declared at €2,089,587.70 in 2023 (p. 19).
• Payments. 91, 70 and 68 days (2021-2023); stock of overdue debts €3,624,785.22; targets not assigned to managers (pp. 17-18).
• Deficiency parameters. P3 and P5 not met in 2021 and 2023; also P8 in 2022 (p. 22). The Court does not declare the Municipality structurally deficient: it speaks of an “alarm bell”.
• Conclusion. Ordinary measures are “insufficient”: a recovery plan should be considered “promptly”. Measures within sixty days; transmission to the Prefect and the Court's prosecutor (p. 27).

What the Court does not dispute

• The borrowing limit (10%) is respected: interest at 4.33% (2021), 4.43% (2022), 4.96% (2023) of current revenue (p. 21).
• The budget-year result is positive in all three years (p. 5); no debts to the State for the Covid funds (p. 10).
• Payment times improve from 146 days (2020) to 68 (2023) (pp. 17-18).

The components of the deficit, by act

The deficit is the sum of several “layers”, each with its own act. The first two derive from national accounting rules; the others are management deficits.

The Municipality paid instalments of €1,304,451.45 in 2021-2023, and the deficit fell only from €4,025,442.32 to €3,518,832.34: almost the whole payment was swallowed straight back up by new holes (€204,138.66 in 2021; €605,675.43 in 2023) (calc.).

What the Plan provides and where it stands

The 2025-2039 Plan was signed on 21-22 July 2025, approved by the Council on 31 July (no. 134) and sent to the Court and the Ministry on 6 August — with the auditor's opinion already on file (report no. 6 of 28/07/2025, favourable “with a further invitation” to monitor). It lasts fifteen years because the hole is that big: the liabilities to repay, €9,546,941.98, equal 95.33% of a full year of current spending (€10,015,133.56 in 2024). Total repayment €12,648,202.55, like this:

Who will pay. The instalment is not a political choice that can be revisited at every election: it is fixed by law, the same every year from 2028 to 2035, whoever is in charge. Between now and 2039, when the Plan ends, Atri will vote for mayor at least three more times (2029, 2034, 2039, calc. on five-year terms): whoever wins those elections will inherit the same instalment, set by accounts they never signed.

Where it stands. The 2025 final accounts and the management report say that the Plan is “under review and awaiting” the Ministry and the Court; the 2027-2029 planning document adds that it is in “ministerial review, preliminary to the Court's final examination”. The Section decides within thirty days of the review report: the ruling is therefore not stalled at the Court. In the meantime the Municipality applied the instalments as in the Plan (2025: €617,571.77). Asked by a councillor, the Secretary General replied (ref. 1993/2026), when asked whether the Executive Committee resolutions of December 2025 and January 2026 on the treasury advance had been sent to the Court: “No, not required, as not provided for by law”; the resolutions recognising off-budget debts of 16/12/2025 were sent.

What changes for residents

The bill is not abstract. Here is what has already changed in the life of those living in Atri, with the same amounts the Plan itself states.

Adding up only the recurring measures the Plan quantifies for 2026 — transport, nursery, parking, culture, allowances — the total is about €395,356.06 a year (calc.; excluding the €353,747.95 from property sales, which is one-off). That is less than half of the single fixed instalment the Municipality will pay every year from 2028 to 2035 (€901,258.46): even adding up every sacrifice already asked of residents, the bill does not close itself (calc.).

How the Municipality chases its debtors

While services are cut and fees go up, the other side of the Plan is the hunt for those who still owe money. The pace has grown a lot: average monthly coercive collection went from €4,592.32 in 2019 to €35,163.44 in the first five months of 2025 (January-May: 31,867.10; 14,844.03; 21,429.07; 61,361.21; €46,315.80), almost 7.7 times as much (calc.). At 31 May 2025 the stock in coercive collection for the historic rolls, from 2009 onward, was worth €2,733,517.06: €1,532,505.43 of overdue property tax (2013-2019), €1,016,335.00 of old waste-tax bills (2009-2018), the rest between traffic fines, fees and school meals.

On the 2023 and 2024 rolls alone, the mass in coercive collection was €2,993,621.87 at the start of 2025; by 30 April €2,700,024.40 remained, after collections and write-offs. On this amount the Municipality has already activated garnishments for €561,473.81, but collected only €51,000.00 of it (9.1%), plus €103,553.00 of asset injunctions and €212,056.63 of vehicle registration holds — blocking the car documents of those who owe the local tax authority. But almost a third of the starting mass, €884,349.56 (29.5%), is already classified as bankruptcies or temporary unrecoverability: money that, on paper, is still owed, but that the Municipality itself does not expect to collect.

In the first days of July 2025 enforceable assessments also went out for waste tax 2019-2022 (€1,352,066.08, of which €184,000.00 where it is not even certain the notice arrived) and for property tax 2013-2021 (€1,024,452.58, of which €458,000.00, almost half, already classified as bankruptcies or over-indebtedness before it even started). The same week residents also received the first roll of the 2021-2024 Single Patrimonial Fee, for €95,535.70 plus interest and notice costs.

To manage all this the Municipality handed the work to two private companies, through direct award without a real tender, paid not a fixed fee but a percentage of what they manage to recover from debtors. ADVANCED SYSTEMS SpA (determination no. 662 of 30/04/2025, eighteen months, credits managed up to €500,000) gets 6% plus VAT of what it collects, on top of collection charges and statutory fees, which stay on the debtor's bill; the specification authorises it to use vehicle registration holds, mortgage liens and garnishment of bank accounts, wages, pensions and rents. ANDREANI TRIBUTI SRL (determination no. 805 of 21/05/2025, one year renewable, awarded on a base price of €139,000 in a direct negotiation on the public administration's e-marketplace to which it alone was invited) gets 16% of whatever it gets assessed by trawling the Municipality's databases for property-tax and waste-tax evasion, plus another 4.5% if those assessments end up in coercive collection. In both contracts, the more a debtor pays, the more the company earns.

Another front, more visible to residents, is traffic fines and paid parking. Between 2025 and early 2026 paid stalls went from 75-77 (the two sources disagree) to about 480-500, spread across much of the historic centre: after a first phase, the Executive Committee opened new ones in Piazza San Pietro, Piazza Tini and Via dei Cistercensi (resolution no. 185 of 12/11/2025), then another 15 on the connecting road between Via Umberto I and Via dei Musei, only at weekends and in July-August (resolution no. 226 of 29/12/2025, which in the same act removes 28 behind the primary school, turned into free white stalls because takings did not cover the cost of running them). Repainting the signage — white and blue, vertical and horizontal — across the whole town centre was awarded, through direct award with a single operator invited, to FAST SIGNAL Srl of Silvi, for €52,681.93 including VAT (determination no. 1374 of 17/11/2025, base price €53,212.46). The electronic gate on the connecting road between Via Santucci and Via Risorgimento, which fines whoever drives through without authorisation, was estimated by the Plan at €50,000 a year; the 2026-2028 budget states that traffic fines are now worth €155,000, «up […] as a result of the new electronic gate becoming fully operational».

The Local Police's reply to the access-to-documents request from councillor Alessandro Graziosi (19 December 2025) fills in the numbers behind these figures. Paid parking has been active since 20 September 2025, and it is run — meter rental, collection and deposit of takings at the treasury, plus two traffic wardens employed by the contractor, part-time 18 hours a week for eight months in 2025 — by an external company; payment is made at the meter, in cash or by card, or through the Easypark app, with daily, monthly, four-monthly or annual permits. By 15 December 2025 the contractor's wardens had issued 516 tickets for unpaid parking, with no appeal filed. The electronic gate on Via Santucci-Via Risorgimento, active since 9 August 2025, issued 5,418 in the same period — just over four months, more than 40 a day (calc.): only two appeals reached the Prefecture of Teramo, one rejected and one still awaiting a decision.

The 2025 accounts show how far forecasts run ahead of reality, and in opposite directions. For traffic fines (item 340) the forecast, just €91,279.10 at the start of the year, was raised by 345% to €415,666.57: by year-end €275,513.64 had been collected, 66.3% of the target, with €76,418.70 still to be recovered. For parking (item 341) the opposite happened: the initial forecast, only €8,500, was multiplied tenfold to €88,500 — and the money collected, €89,009.87, hit it almost to the cent. For 2026 the budget forecasts €635,000 of traffic fines, more than double what was collected in 2025, and €208,500 of parking, also more than double the €89,009.87 of the year before.

2025: what the accounts say

The 2025 final accounts (Council no. 12 of 30 April 2026) are the Plan's first real test: they set what was forecast against what actually happened.

What went better

• The current account closed in surplus (+€615,696.15) without using the capital revenue the Plan assumed.
• Collection of old balances rose: in 2025 30.07% of Title 1 and 47.40% of Title 3 (in 2024, 10.7% and 14.9%, but on much larger stocks, later partly written off).
• Evasion recovery collected €787,911.51 (2024: €197,922.74); the doubtful-credit fund on evasion stands at 85.95% of the balances.
• Spending on purchases and transfers fell by €713,730.04 (calc.), 77.5% of the reduction (€921,167.97) the Plan itself committed to (art. 243-bis c.9).
• Bank debt fell to €10,875,134.85; payment-time targets have been assigned to the managers.

What remains open

• Cash. Cash balance €0.00; ordinary receipts and payments give -€370,358.94 (calc.), covered by a €374,417.40 increase in the advance not repaid.
• The auditor gives a positive opinion “with reservations”: inventory not updated (he cannot attest the completeness of the asset accounts), “excessive recourse” to off-budget debts, collection to be improved “and to avoid continuing recourse to treasury advances”. On evasion he writes that “the expected results were not achieved”, while the management report credits evasion recovery for the excess in taxes.
• Off-budget debts recognised in 2025 are €761,448.81 (€723,566.53 for goods and services acquired without a spending commitment), against €118,771.94 in 2024 and €40,826.35 in 2023; another €139,758.72 are pending.
• Payment times: weighted average delay 54.22 days, overdue stock €4,359,127.99 (2022: €3,624,785.22).
• 2026. The July 2026 mid-year review cuts capital revenue by about €275,000 for “rescheduling” of property sales, raises current spending by about €790,000 (€467,000 for water supply funded from the earmarked surplus; €130,000 for the Piomba Fino consortium landfill, covered by the waste tax; €123,000 for utilities, maintenance and general costs) and puts the 2026 W2 balance at €50,000. The auditor writes that recovery action is “still far too weak”.

The net picture: on paper the Plan's first year goes better than forecast; in the till, it does not (calc.).

Cash and treasury advances

The zero cash balance seen above is not a one-off accident: it depends on the treasury advance, the short-term loan the Municipality draws down and repays several times a year.

In 2025 the advance was used for 365 days, with a maximum of €3,857,552.16 (85.5% of the ceiling). The amounts moved are three times the ceiling because it is drawn and repaid several times: the 2025-2027 budget set €9,000,000 a year; the 2025 final accounts show a final appropriation of €15,000,000 and €14,428,826.40 recorded, and the mid-year review gives a 2026 ceiling of €4,806,170.00. As for the Executive Committee resolutions of December 2025 and January 2026 on the advance (see above, ref. 1993/2026), we found no reference details in the documents consulted: we are asking the Municipality. A 15 million appropriation follows the actual 2025 flow (14.4 million) and does not signal a 15 million debt. At 31/12/2025 the balance not repaid was €1,987,076.86: the practice of “closing advances in old balances”, which the Court had criticised (p. 20), therefore appears repeated at the end of 2025 (the 2024 balance was paid in 2025, but a new, larger one formed, calc.). At 20 July 2026 the advance in use is €2,868,584.29 against a ceiling of €4,806,170.00.

How to read these figures. They are ceilings, appropriations and flows, not the actual debt. The management report gives an “average use” of €39,639.63, incompatible with a year-end balance of 1.99 million and a maximum of 3.86: it looks like the daily average of drawings (14.4 million / 365), not the average balance. An estimate of “about €400,000” of interest, reported in the press, cannot be reproduced from the data: at the Plan's rate (3.56%), the full ceiling for 365 days would cost about €171,000 (calc.), and the interest reported by the auditor is around €98,000. We ask for the actual average daily balance.

The figures we cannot reconcile

We do not call them errors: they are numbers that, within the same official documents, do not match each other. The inconsistencies on receivables, which the Plan did not explain, were already clarified by the auditor's report (see above); these remain open.

The Plan in the council chamber: what was happening and what was said

The City Council's sessions are recorded and published on YouTube (AbruzzoStreaming channel). Here we line up, by date, a documented fact and what was being said in the chamber at that moment, with who is speaking and the minute to listen again. We report positions and figures, not judgments about people; where a statement can be compared with an act, we do so. Quotations from the recordings come from the automatic subtitles and should be checked against the audio at the minute given (translations are ours). For the session of 31 July 2025 we do not have the recording, but we have the written statements of two councillors. If the majority or the Municipality wish to add a reply, we will publish it in full.

28 February 2025: the budget and what the Court had written

What was happening. The Court of Audit's decision (filed on 16 December 2024) was two and a half months old: ordinary measures are “insufficient”, the recovery plan must be assessed “promptly” and measures adopted within sixty days (see above). The Council was examining the 2025-2027 budget.

What was said in the chamber. Executive Committee member Emanuela Di Francesco, presenting the budget, lists among revenues “a substantial effort, also using the support of specialised companies, to speed up the collection of tax receivables” (44:45): the percentage-based collection contracts arrive in May 2025 (section on debtors). Opposition councillor Ugo Giuliani argues that the Court “ordered the municipal administration to adopt a recovery plan” (47:19). The mayor replies by reading the ruling: the Court “asked us to assess” recourse to the plan, “did not oblige us”, and the measures to adopt within sixty days are “not the recovery plan” (64:26).

What the acts say. The Court's text, as we summarise it above, says “assess promptly” the plan: on this point the mayor's reading matches the text. The choice of the Plan was made by the Council, which resolved on recourse on 29 April 2025 (no. 20), four and a half months after the filing. Which acts were adopted within the sixty days is the first of our questions to the Municipality.

31 July 2025: the vote on the Plan

What was happening. The Plan, signed on 21-22 July, receives the auditor's favourable opinion on 28 July (report no. 6) and is approved by the Council with resolution no. 134: fifteen years, €12,648,202.55 to be covered. It will be sent to the Court and the Ministry on 6 August.

What was said in the chamber. We do not have the recording of the session, but two opposition councillors wrote their statements and asked for them to be attached to the resolution and sent to the Court; both vote against. Councillor Gabriella Italiani (Five Star Movement) writes that opposition councillors received a copy of the Plan “only last Friday (25/07/2025)”, six days before the vote, and that the minority was not involved. She then lists the services affected: local public transport discontinued, one school transport line removed, fewer hours of educational assistance, merging of kitchens. Group leader Giammarco Marcone (Prospettiva Atri) writes that the Plan does not address the PNRR funds, “about 7 million euro of funds for 11 projects”, with a “final deadline of 30.06.2026 for closing the building sites”, and challenges the revenue assumed from paid parking and the electronic gate.

What the acts say. The digital text of the Plan never contains the word PNRR: on this point Marcone's remark can be checked. The 7 million figure and the 5% progress we have not found in any document we hold. The service measures, instead, are in the Plan: local public transport discontinued from 8 June 2025 (savings €33,500 in 2025 and €59,000 in 2026), one school line (€11,900 and €31,000), hours of educational assistance (€6,700 and €20,300), merging of kitchens. They are implemented in Executive Committee resolution no. 108 and determination no. 911 of 5 June 2025, which reduce the contractor's fee by €83,879 (public transport) and €66,960 (school), plus VAT, for 2025 and 2026; the Municipality gives as reasons the areas already covered by TUA, the high cost against fares collected and falling numbers of users, and guarantees school transport to those who request it. On parking the Plan assumes €12,000 a month in 2025 and at least €150,000 a year from 2026, and €4,200 a month from the gate: the figures Marcone cites are those of the Plan (how they went in 2025 is in the section on debtors). We do not hold the majority's reply to these statements: we are asking the Municipality for the minutes of the session.

30 September 2025: a debt the Plan does not name

What was happening. The Plan had been with the Court and the Ministry for two months. In its digital text the company ACA S.p.A. does not appear.

What was said in the chamber. Councillor Italiani (12:57) asks the mayor whether the Municipality has a debt to ACA, how much it is, and why “this amount was not included in the recovery plan approved on 31 July and sent to the Court of Audit”. The mayor replies (24:11) that “there were invoices, several disputed invoices”, that ACA was claiming €1,279,000, that “a settlement hypothesis is taking shape” with a saving of “about 400,000”, and that part of it was already in the fund for potential liabilities (about €800,000): he says he is giving the figures “from memory”.

What the acts say. The figures given in the chamber we cannot check against a document: we hold neither ACA's claim nor the settlement proposal. That part of it was already set aside should show in the Plan's fund for potential liabilities; the detail remains to be documented.

30 April 2026: the 2025 final accounts and the phrase “no service cut”

What was happening. The Council approves the 2025 final accounts: administration result −€1,728,700.10, deficit €12,003,713.08 and year-end cash at zero (2025 section).

What was said in the chamber. Executive Committee member Di Francesco presents “an administration result standing at minus 1,728,700” (03:32) and describes it as a “very strong improvement” on the previous year. The mayor (23:38) recalls that the Plan took the form of “a strong rationalisation, but without in fact cutting any service”. Opposition councillor Ugo Giuliani (33:56) replies that “the recovery plan also provides for cuts to services”.

What the acts say. The −€1,728,700.10 is in the 2025 final accounts. “Very strong improvement” holds for the administration result; the deficit went from €12,648,202.55 to €12,003,713.08 (−€644,489.47, calc.). On services: the June 2025 acts speak of “discontinuing” local public transport and “removing” one school line (Executive Committee no. 108, determination no. 911), which the Municipality justifies as reorganisation. Both expressions are in the documents: readers can compare them.

30 July 2026: the mid-year review and the PNRR deadline

What was happening. The Council approves the mid-year review and the check of budget balances. At 20 July the treasury advance in use is €2,868,584.29 against a ceiling of €4,806,170.00. A year had passed since the July 2025 statements: 30 June 2026 was the PNRR deadline Marcone had cited.

What was said in the chamber. Opposition councillor Ugo Giuliani presents a question on the Mambelli Barnabei school, financed by the PNRR (01:35): he says that by a note of 14 July the Municipality asked the Ministry to move the completion deadline from 30 June to 27 July 2026 because of asbestos found during demolition, that the Ministry agreed, and that “on 27 July the works are still in progress”; he asks whether the funding is confirmed and recalls that the Municipality is “already marked by a heavy financial recovery plan” (04:17). The mayor replies that “we will give all the answers in writing”, because the quorum must be guaranteed and “today is 30 July” (28:45). On the Plan, councillor Alessandro Graziosi says that “the recovery plan was imposed by the Court of Audit” (1:11:59); the mayor replies that the Municipality “could choose to declare insolvency” and that “we have not cut any service, we have only rationalised spending and we have not raised any tax” (1:23:03).

What the acts say. The note of 14 July and the Ministry's answer are not among the documents we hold: the dates in the question are those stated in the chamber, and the Municipality's written answer does not yet appear to be published. The Plan does not name the PNRR (see 31 July 2025): the question asks whether the funding is confirmed or at risk of reduction or revocation, which is why we discuss it here. On “imposed” or “choice”, what is written above applies: the Court wrote “assess promptly” and it was the Council that resolved on recourse (Council resolution no. 20/2025). On “no tax”: the Plan provides for tariff adjustments and new revenue (nursery, paid parking); we have not checked the rates of local taxes.

Questions to the Municipality

Ten questions, the ones without which the picture does not close. We send them by certified email as an access-to-records request; we publish the answers, or the silence, with the date.

1. Court and Ministry. The Court asked for measures within sixty days of the filing (16 December 2024): which acts were adopted within that time and for what amounts? Why is the recourse to the recovery procedure dated 29 April 2025 (no. 20)? After the Plan was sent (6 August 2025, ref. 16134/2025), what requests or remarks came from the Ministry and the regional Section, with what replies, and have the monitoring reports been sent?
2. Cancelled receivables. We request the detailed list of receivables cancelled in 2024 (€8,452,660.02 from prior-year balances; €10,774,622.68 including current-year), by title, year of origin and nature. What changed in the assessment of those credits compared with the 2019-2023 reviews, given that the auditor had attested for 2021-2023 that no serious irregularities were found?
3. Off-budget debts. Which acts support the €761,448.81 recognised in 2025 (€723,566.53 for goods and services without commitment) and the €1,031,403.71 of “new” debts stated in the Plan? Which controls prevent a repeat?
4. Treasury advance. The 2025 appropriation went from €9,000,000 to €15,000,000 (final accounts: €14,428,826.40 recorded) and at the end of 2025 there are €1,987,076.86 “not repaid”, after the Court's 2024 remark. By which acts (number and date) was the appropriation changed and the 2025 and 2026 advances authorised? We request, for both years, days of use, average balance, maximum, rate and actual interest (which value is correct for 2024: €98,224.55 or €138,918.64?).
5. Plan revenue. On what data were fines (€635,000) and parking (€208,500) estimated for 2026, given that in 2025 €327,034.37 and €89,009.87 were collected? We request the monthly collections for 2025-2026 of fines, parking and the electronic gate; the results of the collection outsourced to external companies (determinations 662/2025 and 805/2025); the sales achieved against those planned and the provision allowing them to be used for loans (€298,123.24 in 2026).
6. Services and tariffs. The Plan and Executive Committee resolution no. 108/2025 discontinue local public transport from 8 June 2025 and remove one school line; in the chamber it was said that no service was cut and no tax raised. We request the technical report on transport cited in determination no. 911/2025, the actual 2025 savings against those in the Plan (€33,500 and €11,900) and the list of municipal rates and tariffs changed in 2025 and 2026.
7. PNRR. The Plan does not name the PNRR. We request the list of PNRR projects with amount, progress and deadlines; for the Mambelli Barnabei school, the note of 14 July 2026 asking to move the deadline from 30 June to 27 July, the Ministry's answer, the completion certificate and the state of reporting. Is the funding confirmed? With what cover, if it were reduced?
8. ACA. What is the debt to ACA S.p.A. (amount claimed, disputed invoices)? By what act was the settlement started, how large is the saving and in which budget or Plan fund was it set aside? Why does the debt not appear in the text of the Plan?
9. Session of 31 July 2025 and questions. We request the minutes and recording of the session (item 6), the statements attached to resolution no. 134, the date and reference with which the draft Plan was sent to councillors, and the written answers to the questions of 30 July 2026 (Mambelli school, landfill) with dates.
10. Figures that do not match. We request the reconciliation of the values in the table above: 2025 W3 (-€379,690.73 or -€356,686.13), surplus used (€126,097.25 or none), bank debt at end 2023 (€11,948,841.50 or €9,937,531.00), personnel spending in the Plan.

Last updated: 25 September 2026. Right of reply: we publish in full the answers of the Municipality, of the auditor and of anyone cited.