The article analyses the specific features of "spending review" procedures in medium-large Italian municipalities. The author recalls as the local public expenditures is oriented, more than in all other sectors of Public Administration, to directly enhance the welfare of citizens, and it has direct effects on potential growth of the local territory where the municipality is working. The work emphasizes the implications of spending review in terms of quantitative and qualitative levels of public service and in terms of investments on local infrastructures maintenance. It presents the case of Florence municipality that has applied spending review procedures in 2012 and 2013. Finally, it deals with the perspectives for these procedures by the public accountancy reform recently carried on in Italy.
Keywords: Spending review, local public expenditure and finance, local economic growth, public accountancy
Jel Code: H11, H72, H83, R11