The reading of the City of Benevento's accounts is at the center of a public exchange between Budget Councillor Giovanna Razzano and Nicola Boccalone with Benevento Domani.

Razzano was responding to criticisms of the soundness of the municipal finances. Boccalone, for his part, argues that the financial distress continues to weigh on residents, pointing to high tariffs, long-term service arrangements and possible financial risks connected to PNRR-funded works.

What Razzano contests

According to the NTR24 report of 29 September 2026, Razzano rejects the combined totaling of three different figures: the 42-million-euro OSL mass, the prospective parking revenues and the 41-million-euro value of PNRR works.

Her position is that the OSL active and passive mass, gross parking revenues and the value of PNRR investments are not automatically summable quantities and cannot automatically be treated as debt.

Razzano also cites a sharp reduction in the available deficit, which she says fell from 64.6 million euros in 2016 to 157,000 euros in 2025.

What Boccalone argues

Boccalone and Benevento Domani dispute that picture of secure accounts. Their criticism, also reported by Il Mattino, links the earlier financial distress to present burdens on citizens, including the cost of services, parking management, Sannio Acque and the possible risk attached to PNRR financing.

The sources report these as opposing political positions and do not provide an independent conclusive assessment of the Municipality's overall financial sustainability.

The institutional context: the 2025 Rendiconto

The 2025 Rendiconto della gestione followed a formal institutional process. It was first cleared by the executive and then approved by the City Council on 30 April 2026, with 18 votes in favour and 2 against, according to the City of Benevento.

Razzano's earlier official account of the 2025 closing described the municipal accounts as secure, with a positive cash fund and budget balance.

The figures cited in the debate

The debate refers to four figures also listed as accompanying reference points:

  • 42 million euros: the OSL mass cited in Razzano's reply
  • 30 million euros: the prospective parking revenues mentioned in the debate
  • 41 million euros: the PNRR works cited by Razzano
  • 18 votes in favour and 2 against: the Council result for approval of the 2025 Rendiconto

These are figures cited by the parties in the exchange, not independently verified totals.

What remains unverified

Three points still require document-level verification. The main figures in the exchange have not been checked here against the full text of the 2025 Rendiconto, its accounting schedules or the OSL acts. Whether estimates of parking revenues or future service costs are economically correct cannot be established from these sources. The actual status of PNRR financing, including any delays, revocations or substitute coverage, would need to be verified project by project.