Operational handbook 2025 for the accounting office of local authorities

A practical-operational daily work tool to keep on your desk to meet deadlines and know how to carry out tasks; it is composed as follows:
- the first section treats the accounting obligations that have a deadline defined by regulations so as to perform the function of practical agenda . For each procedure, the following are provided: an in-depth explanation of the fulfillment, the regulatory references, the accounting principles, the references to the opinions of the Court of Auditors, the schemes and the ready-to-use operational forms to be customized;
- the second section analyzes the obligations not linked to specific deadlines that have a significant impact on the daily activity of the accounting office with summary tables relating to: the types of budget variation, the enforceability of income and expenditure, the transparency obligations for the office accounting, taxes and personnel , the multi-year restricted fund, the doubtful debt fund, the restricted cash, etc., off-balance sheet debts, the calculation of hiring capacity for personnel, the accounting management of interventions financed by the PNRR, the methods for starting Accrual accounting, as well as the accounting of numerous registrations;
- there is also an additional online section where it is offered a standard accounting regulation scheme updated to the new budget approval process indicated by the Ministerial Decree of 25 July 2023.

Marcello Quecchia
Graduated in economics and commerce, he is a manager of the economic-financial, tax and local authority personnel areas.