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DOSSIER CAPACCIO PAESTUM – UN COMUNE A RISCHIO DEFAULT

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La verità sta sempre nelle carte, per chi ha la pazienza di leggerle. Si continua a fare debiti sulla base di coperture dubbie. Si continua a non incassare quasi nulla e i residui attivi sono lievitati in poco tempo a 96milioni di euro, di cui 37milioni sono riconosciuti come di dubbia esigibilità e accantonati nel FCDE (Fondo Crediti Dubbia Esigibilità). La situazione finanziaria del Comune di Capaccio Paestum presenta criticità abnormi, eppure il Sindaco continua a spendere e spandere. Facendo mutui si può fare tutto. Però, poi, arriva il giorno in cui si dovrà pagare.

L’Amministrazione Comunale di Capaccio Paestum, guidata dal Sindaco Franco Alfieri, da due anni a questa parte, sta attuando e portando avanti interventi vari: opere pubbliche, acquisti di immobili privati, aumento esponenziale di personale sia all’interno dell’ente che nelle società partecipate. Il tutto, o quasi, finanziato attraverso mutui presso la Cassa Depositi e Prestiti. Il tutto si regge su una forzatura senza precedenti. 40milioni di euro di accertamenti tributari effettuati dall’ufficio preposto negli ultimi due anni, una miriade di cartelle che si riferiscono in larga parte agli ultimi 5 anni, di cui nella migliore delle ipotesi (e parliamo con dati oggettivi riscontrabili su situazioni precedenti e su statistiche nazionali) sarà effettivamente riscosso forse il 20%. Ma, questo, a chi sta amministrando non interessa. L’obiettivo era che si facessero questi accertamenti in modo da poter appostare in Bilancio previsioni di entrate che servono solo sulla carta ad aumentare la supposta capienza per i mutui già accesi e per ulteriori futuri mutui che andranno ad aggravare una già disastrosa situazione.

IL CONTO SALATO DEI MUTUI DI ALFIERI

Il conto è sempre alla Cassa Depositi e Prestiti con mutui ventennali che pagheranno i capaccesi e pestani attuali e futuri. Vero è che “pe pavà e pe murì ce sta semp tiemp”, ma se si vuol fare politica ipotecando il futuro della gente, allora è il caso di andarci molto piano. In passato si è fatto con quelle che erano le risorse a disposizione. Si è fatto poco? Abbiamo più volte documentato che, invece, si è fatto tanto e di più e, soprattutto, lo si è fatto senza fare debiti. Ora, Alfieri vuole fare tutto indebitando un Comune, ovvero facendo mutui sulla base di un Bilancio Comunale fatto di previsioni di entrate su nuovi accertamenti tributari dei quali sarà forse incassato il 20%.

I NUMERI IN SOLDONI

  • RESIDUI ATTIVI 96.045.514,86 (cresciuti dal 2019 ad oggi di circa 40milioni);
  • RESIDUI PASSIVI 30.977.283,14;
  • L’accantonamento a FCDE iscritto a rendiconto ammonta a complessivi euro 37.317.365,54. Con riferimento ai crediti riconosciuti inesigibili l’Organo di revisione ha verificato che non si è proceduto con l’eliminazione di crediti iscritti fra i residui attivi da oltre tre anni.

Ecco le prove – La Relazione dell’Organo di Revisione sull’ultimo Rendiconto 2021

L’Organo di revisione dei Conti del Comune di Capaccio Paestum ha evidenziato (tra l’altro) sulla gestione 2021 le seguenti criticità:

–  il basso grado di riscossione (in c/competenza e c/residui) delle entrate. In particolare si evidenzia che gli incassi del titolo 1° raggiungono appena il 42,68% in competenza e l’8,07% in c/residui, mentre gli incassi del titolo 3° raggiungono il 26,96% in competenza e il 10,36% in c/residui, con evidente crescita dello stock dei residui;

 –  il consistente stock dei residui attivi del titolo 1 e 3 (€ 65 ml) di cui 26% hanno oltre 5 anni con evidenti ricadute sulla percentuale degli incassi. Tale criticità si evidenzia soprattutto nella riscossione dei tributi evasi ed elusi (IMU/TARI/COSAP/TOSAP), con ripercussioni negative del FCDE (Fondo Crediti Dubbia Esigibilità) che mostra segnali di sofferenza. I residui attivi sono un elemento da tenere in considerazione con particolare riferimento a quelli formatisi durante il periodo 2020-2021 (in particolare IMU, TARI, Addizionale IRPEF, ed entrate da servizi a domanda individuale) che ammontano a circa 24 milioni;

 –     ricorso all’utilizzo di fondi vincolati di cassa per il pagamento di spese correnti;

 –     mancato rispetto dei tempi medi di pagamento debiti commerciali.

 L’Organo di revisione ha inoltre evidenziato che:

– Appare di rilevante importanza attivare tutte le possibili misure sul fronte delle entrate con particolare attenzione alla fase della riscossione per garantire l’effettiva copertura delle spese;

– di procedere ad un costante monitoraggio dei residui attivi correnti. I residui attivi sono un elemento da tenere in considerazione con particolare riferimento a quelli formatisi nel 2020 e 2021 (circa 24 milioni), relativi alle entrate proprie (in particolare, per i comuni, IMU, TARI, Addizionale IRPEF, ed entrate da servizi a domanda individuale). Il mantenimento dei livelli di tassazione/entrate pre-Covid-19 (in considerazione della insostituibilità, con risorse alternative) potrebbe causare residui attivi, anche di competenza, di difficile esigibilità futura.

 Carmine Caramante

In questo articolo:, , ,
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