The figure of the Manager in charge of drawing up the accounting documents is provided for by the Regional Laws in force (no. 27 of 28 December 2006). He is appointed by the General Manager from among the company or regional executives. The Company’s accounting records and communications are accompanied by a specific written statement from the manager in charge of preparing the accounting documents, in order to attest to their veracity.
The manager prepares adequate procedures for implementing the regional administrative and accounting provisions for the preparation of the financial statements, as well as any other accounting and financial communication.
The General Manager and the Manager responsible for preparing the accounting documents certify with their report, attached to the financial statements, the adequacy and effective application of the aforementioned implementation procedures, during the year to which the financial statements refer, as well as the correspondence of the financial statements with the results of the books and accounting records.
The General Manager’s responsibility related to accounting, economic and financial obligations also extends to the Manager in charge of drawing up the accounting documents in relation to the tasks assigned to him.
