Apriamo il forziere degli Enti locali italiani: Comuni ricchi o poveri?

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.