Istat presents the results of financial flow calculations on the final balance sheets of provincial governments for fiscal year 2008, which were calculated using data supplied by the Ministry of the Interior.
Definitive data are available for 103 provinces whereas estimations were used for the province of L’Aquila. The autonomous provinces of Trento and Bolzano were excluded as their financial flows were already included in the survey on regional and Autonomous province final balance sheets. In Valle d’Aosta-Vallée d’Aoste, the regional government has the jurisdiction for functions that are assumed by provincial governments elsewhere.