Marcellinara nuovamente selezionata da ANCI per i Corsi di formazione specialistica giovani amministratori

E’ notizia degli ultimi giorni la selezione del Presidente del Consiglio comunale di Marcellinara Saverio Gariano da parte di ANCI, tra le iniziative co-finanziate dalla Presidenza del Consiglio dei Ministri-Dipartimento per le politiche giovanili e del Servizio civile universale, in collaborazione con la storica Università Ca’ Foscari di Venezia, tra 35 giovani amministratori under 36 a far parte del corso di formazione “Ho fatto e ho capito – “Bilancio e criticità finanziarie”.

Sono felice ed orgoglioso – commenta Gariano – di essere nuovamente selezionato, questa volta in presenza, all’interno dei percorsi specialistici resi disponibili dalla scuola giovani amministratori di Anci in quanto grandi opportunità per approfondire ancora di più le conoscenze politico-amministrative tanto utili quanto fondamentali al giorno d’oggi nei nostri comuni ed un’altra buona occasione di confronto con altri amministratori italiani!

Il percorso sul “Bilancio e Criticità Finanziarie” mira ad approfondire con lezioni frontali e project- work finale la macroarea del bilancio di un ente locale e le funzioni ad esso sottese, con particolare riguardo alle criticità che possono emergere da una cattiva gestione dello stesso e alle potenzialità della gestione oculata e strategica per la buona governance territoriale.
Obiettivo del corso è quello di permettere ai destinatari di conoscere e saper leggere il Bilancio, documento essenziale per soddisfare i bisogni della collettività di riferimento di un ente locale, attraverso la sua articolazione nelle fasi di programmazione, gestione e controllo. Partendo da una breve disamina di cosa si intende per bilancio, quali sono i bilanci obbligatori di un ente locale (preventivo, rendiconto, bilancio consolidato) e non obbligatori e quale ruolo svolge all’interno del sistema aziendalistico, ci si concentrerà, in prima analisi, sullo studio del quadro normativo e sulla contabilità economico-patrimoniale quale strumento per rilevare i fatti gestionali, analizzandone le regole e i principi generali e applicati principali. Si passerà quindi all’analisi per fasi delle entrate e delle uscite, con un breve excursus, anche normativo, di cosa si intende per debiti fuori bilancio. L’attenzione sarà poi spostata verso l’analisi della Programmazione di bilancio, analizzando i documenti fondamentali che costituiscono tale processo (relazione di inizio mandato, DUP, PEG in breve) e l’iter di approvazione del bilancio e delle sue variazioni. Infine, ci si concentrerà sulla gestione del bilancio e sul rendiconto della gestione quale momento per rendicontare la situazione economico-finanziaria di un ente. Una volta presa conoscenza delle tematiche sopra esposte, ci si concentrerà sulle principali criticità dei comuni italiani: deficitarietà strutturale, riequilibrio finanziario pluriennale (cd. predissesto) e dissesto.

Il Corso a partire dal 10 marzo, si articolerà in 4 lezioni in presenza da 7 ore (4 venerdì) più una sessione di sabato per la presentazione del project work finale.

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