Negli ultimi anni, gli Enti locali sono stati oggetto di riforme costituzionali e strutturali che ne hanno radicalmente modificato il funzionamento, influenzando anche lo stock di ricchezza espresso dal fondo di cassa finale. L’obiettivo del presente lavoro è duplice: da un lato, verificare se vi sia una correlazione tra l’obbligo del rispetto del patto di stabilità interno e la consistenza di cassa; dall’altro, comprendere se vi siano differenze nella distribuzione della ricchezza monetaria tra enti diversi per dimensione e collocazione geografica. I risultati non confermano la prima ipotesi, mentre forniscono interessanti informazioni circa le differenze nella distribuzione della ricchezza.
Over the last years local authorities have been subject to constitutional and structural reforms that have radically changed management also by affecting the final cash fund results (available cash assets). The paper has a double aim: to verify if there is a correlation between the Stability Pact’s observance and the final cash fund, and to understand if there are differences in the distribution of monetary wealth according to the dimensional class and the territorial location. The analysis shows that municipalities submitted to the Stability Pact do not have a higher average cash funds than the others. However, we find significant differences regarding local authorities’ dimension and location.
Over the last years local authorities have been subject to constitutional and structural reforms that have radically changed management also by affecting the final cash fund results (available cash assets). The paper has a double aim: to verify if there is a correlation between the Stability Pact’s observance and the final cash fund, and to understand if there are differences in the distribution of monetary wealth according to the dimensional class and the territorial location. The analysis shows that municipalities submitted to the Stability Pact do not have a higher average cash funds than the others. However, we find significant differences regarding local authorities’ dimension and location.
