Presentation of the volume by the advisor Dr. Tiziano Tessaro: The off-balance sheet debts of Local Authorities and Regions in Bologna Tuesday 11 June 2024
CONFERENCE – Presentation of the volume: Off-balance sheet debts of local authorities and regions
PRESENTATION OF THE VOLUME
Off-balance sheet debts of Local Authorities and Regions
by Tiziano Tessaro
Councilor of the Court of Auditors Control Section of Emilia-Romagna
Carmela Puzzo
Town Clerk
Margherita Bertin
Lawyer, teacher trainer for public administrations
Tuesday 11 June, 9.30-13.30
Metropolitan City of Bologna Palazzo Malvezzi Via Zamboni, 13 – Council Room
PLAN
Welcome greetings
• Sergio Lo Giudice , Chief of Cabinet of the Metropolitan City of Bologna
• Andrea Massari , President of UPI Emilia-Romagna, President of the Province of Parma
• Paolo Calvano , Councilor for Local Authorities, Budget and Institutional Reorganization of the Emilia-Romagna Region
• Tommaso Miele , Deputy President of the Court of Auditors and member of the Presidential Council
• Claudio Chiarenza , Emilia-Romagna regional prosecutor of the Court of Auditors
• Marcello M. Iannuzziello , President of the Foundation of Chartered Accountants and Accounting Experts of Bologna
Moderate and coordinate
• Marcovalerio Pozzato President Control Section Emilia-Romagna, Court of Auditors
Reports – First session
• Stefano Glinianski , Councilor of the Court of Auditors, Autonomy Section and Director of OIV Farnesina
The distinction with other institutions of civil law: transactions
• Franco Mastragostino , Full Professor of Administrative Law at the Alma Mater, University of Bologna
Administrative profiles of debt recognition. The role of the assembly body and the value of the assessment act
• Vittorio Raeli , President of the jurisdictional section of the Court of Auditors
Accountable profiles: the role of the Jurisdictional Section of the Court of Auditors in the recognition of debt. The assessment of responsibilities
• Alberto Rigoni , Councilor of the Court of Auditors, Emilia-Romagna control section
Justifiable profiles. The role of the Court of Auditors' control in the scrutiny of the debt recognition act
Reports – Second session
• Marilisa Beltrame , Councilor Control Section of the Court of Auditors for the TAA Trento office
Article 194 letter a Tuel: recognition of debt and executive sentences
• Jacopo Bercelli , Associate Professor of Administrative Law, University of Verona
Article 194 lett b and c Tuel: recognition of debt and participatory organisations
• Marco Castellani , Chartered Accountant, Legal Auditor, President of ANCREL
The role of the audit body in debt recognition
• Paco D'Onofrio , Associate Professor of Public Law Institutions at Unibo – Coordinator of the management of motor and sports activities degree course
The phenomenon of debts in the balance sheets of professional football clubs
Conclusions
• Carmela Puzzo
Town Clerk
• Margherita Bertin
Lawyer, teacher trainer for public administrations
• Tiziano Tessaro
Councilor of the Court of Auditors, control section
Event in the process of being accredited by the Order of Chartered Accountants and Accounting Experts.
Accredited for 4 training credits by the Bologna Bar Association
Accreditation is provided exclusively for in-person attendance.
FREE PARTICIPATION upon registration at the following link:
https://docs.google.com/forms/d/e/1FAIpQLSfmpzrBiCauwGmWDGU4CN5mhe96WKD3vQrVKk4uy0RaWGoaVw/viewform
Organization and coordination by UPI Emilia-Romagna:
For further information, consult the Upi Emilia Romagna website
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