L’organo straordinario di liquidazione e gli organi di governo del comune consustanziali alla sana gestione: un caso di studio

Without wishing in any way to interfere in the substance of the legislation of local authorities in failure, this work concerns the possible contribution that the Extraordinary Liquidation Body (OSL) can make to the municipal government bodies on the rebalancing of a local authority. The starting point of the research project is the formalization of the declaration of bankruptcy approved by the City Council. Its evolutionary prospects are the measures launched in the context of extraordinary management entrusted to a liquidation body at the same time as the preparation of the hypothesis of permanently-rebalanced budget by the competence of the governing bodies in office. In parallel with the typical strictly financial management, the OSL is here proposed as a catalyst for the ordinary management of the local authority, as it is able to intervene in the “chemical reaction”, caused by the damage to the managerial paradigm of local government, mitigating its consequential impacts and maintaining its original reason for existence.