The difficulties in transferring funds and the so-called “Stability Pact” are often used as justifications for the delay in payments of Public Administration payables to its suppliers. Evidently, this is not true; in fact, the National Anti-Corruption Authority, ANAC, has pointed out that Public Administration always has the obligation to be punctual in the payment of invoices. Let us recall, in fact, that also pursuant to Art. 81 of the Constitution, any spending measure must have adequate financial coverage.
Public Administration always has the obligation to verify – before calling a tender for works or services – its ability to fulfil its contractual obligations and, consequently, also the terms of payment.
Out-of-court credit collection procedure
1. Documentary due diligence
Comprehensive analysis of the documentation concerning the credit situation. This is, in fact, a preparatory phase with the objective of examining with the customer all documents concerning the receivable.
2. Exploratory contact
Our Public Administration credit collection procedure continues with a contact with the Economic and Financial Services (Accounting) of the individual Public Administration bodies aimed at identifying the internal contact for liquidation.
3. Reconciliation of receivables
This is the comparison of the administrative documentation of the customer with that of the PA and elimination of any differences, balancing the respective entries. The respective statements of account are also verified, identifying any payments not accounted and reconciling any discrepancies found.
4. Liquidation of receivables
This is the phase aimed at verifying the existence of the customer’s receivable, resulting from compliance of the services provided and invoiced with that requested and ordered, as well as the accounting and administrative correctness of the invoices themselves. Periodic interventions with the authorities in order to monitor the progress of payment of each invoice.
- Sending of written reminders
- Telephone contacts
- Direct meetings.