TERRE NALDI Soc. Cons. a r. l.
CONSIDERAZIONI SULLE
PERDITE DI ESERCIZIO 2008 E 2009
TERRE NALDI Soc. Cons. a r. l.
CONSIDERAZIONI SULLE PERDITE DI ESERCIZIO 2008 E 2009
1. PREMESSA
Riepilogo situazione
Perdita esercizio 2008 …………………. 235.596 €
Ripianata con stanziamento di 250.000 € dal Comune di Faenza, contestualmente capital increase (DC 4/29/2009) Loss
year 2009 ... ... ... ... ... ... .... € 490,000
covered by the Municipality of Faenza (DC 10:02:10) It requested investigations
In DC 25/10/2010
were presented first findings of the losses of 2009 (issue of 21 October 2010, composed of general report and annexes A, B, C, D, E, F, G, H, I).
same time, the Administration calls for agronomic expertise.
The following report does not once again what is already contained in the documents forming part of the internal investigation initiated by the Administration Municipal. Everything is in the file and read and is taken for granted.
Please note, however, for the benefit of greater clarity of reading this, that this internal investigation, however, limited only to the year 2009, was divided on specific questions put to the directors of the Company, in order to get an answer supporting. This report follows the same lines.
The questions were broken down as follows:
Deviations from the addresses of the CC of 29/04/2004 (modifications are made):
1. full cost coverage to support the Bachelor of Science in Viticulture and Enology;
2. Sub-letting of agricultural and Production Research Center at the experimental winery Plants,
3. sublet to private individuals, land and plant residues;
4. reduction in staff.
inconsistencies with the 2009-2011 business plan (with details of contingent liabilities):
1. purchase contract with the fruit on the tree farm Storks (€ 151,000, resulting from loss of € 106,000 combined with the lack of expected net income of € 45,000);
2. budgetary impact of the liquidation of fruit and grapes from the year 2008 (60.000 €);
3. non-allocation of the regional contribution to the removal of 31 hectares of vines (200,000 €);
4. interest paid to the bank of DC per cessione del credito vantato da CTF per l’escavazione della cassa di espansione fiume Senio (60.500 €);
5. Svalutazione totale della quota di partecipazione in Astra S.r.l. (40.000 €, ottenuti dalla differenza tra i 60.000 € svalutati in unica soluzione e i 20.000 € relativi alle tre annualità previste).
2. VALUTAZIONI DI CARATTERE GENERALE
Il risultato negativo della gestione di Terre Naldi non può essere ricondotto ad una semplice concomitanza di fattori negativi fortuiti e imprevedibili.
E’ vero che per l’economia agricola in generale persiste una fase negativa che non porta ad adeguate remunerazioni.
E’ altresì vero che un’attività diversified as the Terre Naldi, ranging from management support to university courses, up to experimentation in the agricultural and wine, can not be managed in terms of pure business logic, venendosi to configure some as service company (not case is almost entirely publicly owned).
However, examination of the documents prepared by the same investigation and examination of the City Council budget items and accounting documents, emerging real superficiality, omission or misrepresentation and wrong choices of roles between local administration and business administration ( such as the relocation of employees, in contrattazione dei subaffitti o nella vendita di immobili). Una gestione siffatta non poteva non portare ai dissesti del 2008 e del 2009.
3. OSSERVAZIONI SULL’ESERCIZIO 2008
Come già detto, l’esercizio 2008 non risulta oggetto d’indagine da parte del Consiglio Comunale. Giova tuttavia fornire alcune valutazioni in merito, anche perché la relativa perdita di esercizio doveva suonare come un campanello d’allarme e suggerire quindi drastici provvedimenti finalizzati al successivo recupero, laddove invece il 2009 ha registrato una perdita ben più grave.
In cifra tonda la perdita di 235.000 € deriva per 200.000 € da minori ricavi e per 36.000 € da maggiori costs to the plane of the initial estimate.
Among the most significant items include:
Revenues
non-compensation of 260,000 € is partly offset by higher revenues, to € 60,000, from sales of products and provision of services.
costs
In this case the dynamics of deviations from the forecasts is much more complex. The increases in various cost items relating to staff are far outweighed by a loss of revenue for IRES and IRAP and by the drastic reduction in "compensation administrators. But are not fully offset a number of other cost items, the most significant of which relate to la manutenzione macchinari, le sopravvenienze passive, oneri e costi vari, gli ammortamenti e i costi per diploma universitario.
4. OSSERVAZIONI SULL’ESERCIZIO 2009
Con riferimento alla stessa suddivisione di voci indicata dalla indagine interna, vengono di seguito evidenziati alcuni aspetti specifici delle criticità riscontrate, che secondo noi assumono un carattere di particolare gravità.
4.1. Per quanto riguarda
la copertura totale dei costi per il supporto al Corso di laurea in Viticoltura ed Enologia
(riferimento al quesito N. 1, relativo agli scostamenti dagli indirizzi del C.C. del 29.04.04, cioè agli interventi non effettuati), si osserva:
Sempre con riferimento al solo 2009, si richiama la perdita di 101.344 € ottenuta dalla differenza tra la somma di costi e servizi di 125.344 € e il rimborso da Università di 24.000 €. Tenuto conto del contributo pubblico preordinato di 79.990 € (70.000 dal Comune e 9.990 dalla Provincia), emerge comunque una perdita aziendale di oltre 21.000 €.
Si nota per inciso che già l’esercizio 2008 contemplava una perdita di € 107.714, data dalla differenza tra i costi vari di 137.714 € e il rimborso universitario di 30.000 €.
Tale situazione evidenzia una forte criticità nel processo autorizzativo delle spese, aggravata dalla mancata attuazione del piano di autolimitazione dei teachers.
But it also requires further consideration. Given the fact that the course is a flagship for the luster and prestige of the Administration, can not be that the municipality should cover losses at the bottom of the list, while contributing to an aggravation of the management of more general ' Company Terre Naldi, who should instead provide support.
Paradoxically, it would be much easier to estimate a reasonable contribution to the University, by freeing it from management Terre Naldi vice versa should be a substantial source of income compensation.
4.2. With regard to the purchase agreement
fruit on the vine with the Farm Storks
the budgetary impact of the liquidation of fruit and grapes from the year 2008
the non-allocation of the regional contribution to the removal of 31 hectares of vines
(No reference to the questions 1, 2, 3 relating to inconsistencies with the 2009-2011 business plan, detailing the contingencies), we observe:
examining the details of the documentation relating to each other Terre Naldi, we focus on one aspect the whole affair very significant: the contract or voluntary agreement among the parties to the pending sale of fruits.
This is in our view a apparent anomaly in that sign an agreement with another company that provides private farm equipment old and shabby, from a wholly publicly-owned company now, leaves solemn doubts about the operation. However, we analyze the data to the 'deal. "
With a payment of € 130,000 to raise the production of peaches and nectarines has 8.1, 8.3 hectares of plum, persimmon 0.40 hectares and 19.6 hectares of vineyards, yields a gross production value of marketable € 102,355 to cover costs of additional € 99,933, for a total cost of € 219,329, with an inferred loss of about € 116,974, after arrotondamento dei decimali per difetto.
Il dato interessante è relativo alla produzione per ettaro.
Dai dati in nostro possesso, la produzione di susine si è aggirata sui 120 ql. per ha, quella delle pesche e nettarine sui 74 ql. per ha, quella dei kaki sui 502 ql. per ha, quella del vigneto sui 195 ql. per ha.
Risultano quindi confacenti alla norma solo le produzioni di uva e kaki mentre risultano inspiegabili le scarsissime produzioni di pesche - nettarine e susine che si attestano normalmente su 250/300 ql. per ha ed oltre, per molte varietà.
Altro dato significato dell’avventatezza dell’affare è la scarsa qualità della produzione di uva. Nonostante la zona di Celle ove è ubicata l’azienda is best suited to wine production, the relative contributions are of poor quality parameters so low that hardly marketable production conferred. The economic result is obviously bad: even adding up the revenues derived from the levy of an insurance policy for work performed to get a bad price for ql. Grapes of approximately € 16.50, not in line with the average settlements that stood around the € 20 or even for the grapes of the plains. An agreement
busted then, that has caused much damage to the management of approximately € 117,000 Terre Naldi, and then the municipal coffers, incomprehensible and incompatible with the proper and prudent management of assets and public money.
not then understand the ease with which it was made in the budget any income derived from regional funds for the premiums reduction of about thirty hectares of vineyard holding Naldi without any certainty of recovery.
5. CONCLUSIONS
The final question is: Terre Naldi have been so naive not to understand and see what they did or knew exactly where he was going to block with weather and hazardous work performed poorly in systems obsolete? the answer lies there.
It is obviously not our job to detect any malicious acts or punishable by law, we should simply report the facts to the competent authorities so that, if they deem it, proceed according to the law.
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