The essay analyzes the Liquidity Anticipations Fund (FAL) by highlighting its biased use by many municipal administrations. The Fund is composed of loaned resources that, however, some administrations use to alter the annual results in order to open, in new budgets, fictitious coverage of new expenditures. The Constitutional Court, in decision 80/2021, reaffirms the constitutional illegitimacy of any accounting representation that leads to altering the nature of the fund.
Di Carpegna Brivio, E. (2021). Il Fondo di anticipazione di liquidità (FAL) e le sue tentazioni. Note a margine di Corte cost. 80/2021. LE REGIONI(5), 1254-1264 [10.1443/105697].
Il Fondo di anticipazione di liquidità (FAL) e le sue tentazioni. Note a margine di Corte cost. 80/2021
Di Carpegna Brivio, E
2021
Abstract
The essay analyzes the Liquidity Anticipations Fund (FAL) by highlighting its biased use by many municipal administrations. The Fund is composed of loaned resources that, however, some administrations use to alter the annual results in order to open, in new budgets, fictitious coverage of new expenditures. The Constitutional Court, in decision 80/2021, reaffirms the constitutional illegitimacy of any accounting representation that leads to altering the nature of the fund.
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