Fe d e r a l i s m o
3/2015
i n To s c a n a
La contabilità armonizzata dei Comuni e il controllo della Finanza Pubblica Trimestrale di informazione per cittadini e imprese Anno X - Numero 3/2015 di Alessandro Petretto*
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Direzione Generale Organizzazione e Risorse Settore Politiche Tributarie
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PARTITE FINANZIARIE E AGGIUSTAMENTI CONTABILI PER IL COMPARTO DEI COMUNI ITALIANI APPARTENENTI ALLE RSO Valori assoluti (milioni di euro)
Saldo di CM Saldo partite finanziarie Saldo “economico” al netto delle partite finanziarie Aggiustamenti contabili Saldo EC
2009
2010
2011
(1) -1.865 -42 -1.823 469 -1.354
(2) 435 3 432 -167 265
(3) 264 -132 396 56 451
Fonte: Ministero dell’Interno
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