Local authorities
Local authorities: audit, control and compliance for bodies with their own rules
Audit, accounting and tax support for municipalities, unions of municipalities and investee companies, based on many years of experience as audit body and consultant.
Who it is for. Municipalities, unions of municipalities and investee companies that need an audit body, accounting and tax advice, or an analysis of the economic and financial relationships between the authority and its investees.
Request an initial meetingComplete the form; the firm will reply proposing an initial meeting to assess the case.
Economic and financial audit
Functions of audit body under the TUEL (Legislative Decree 267/2000), with opinions and reports.
VAT and tax compliance
Management of the body’s tax obligations, in particular VAT and returns.
Investee companies
Review of the economic and financial relationships between the body and its investee companies.
How we work
Initial review
Nature of the body, applicable accounting rules, budget and control obligations.
Set-up
Checks, deadlines and compliance organised according to the body’s own rules.
Control and updates
Periodic opinions and reports and updates on regulatory and practice developments.
What it includes
Opinion on the budget
Budget, final accounts and variations.
Accounting regularity
Oversight of management and budgetary balance.
Investee companies
Economic relationships between the body and its investee companies.
VAT and tax compliance
Obligations of the body as a taxable person.
Questionnaires and reports
Information to external control bodies.
Regulatory updates
Developments in harmonised accounting and practice.
Regulatory framework
For local authorities, the TUEL (Legislative Decree 267/2000) and the principles of harmonised accounting apply. The rules on incompatibility between audit and consulting at the same body (Article 236 TUEL and the Civil Code) are observed: the two roles do not coexist for the same body. Investee companies are also subject to Legislative Decree 175/2016 (consolidated act on companies with public participation).
Support from artificial intelligence
Artificial intelligence tools assist the professionals in reading accounting documents and checking data consistency. Opinions, reports and attestations remain with the professionals.
Frequently asked questions
Can the firm be both consultant and auditor of the same body?
No. The incompatibility rules (Article 236 TUEL and the Civil Code) limit engagements at the body where the audit is performed. Roles are kept separate for each body.
Which bodies do you work for?
Municipalities, unions of municipalities, other local authorities and investee companies, of different sizes.
How does a local authority differ from a company?
Accounting, tax and control rules, budget documents and the system of responsibilities all change.
Contact the firm
Write to us: we will review your situation together.
Contact us
Write us a few lines; we reply on working days.