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There are ten major Italian cities with more than 50 000 inhabitants, who are a step away from the crash. Naples and Palermo at the top of the "black list", although a task force for weeks at Palazzo Chigi is doing everything possible to avoid the worst. Then Reggio Calabria, finished in red already in 2007-2008 and is now being investigated by the judiciary. And then so many other governments, large and less large (as Milazzo), perhaps far virtuous, could be forced to ask for the "collapse", which means dissolution of the council, entrance of the Court of Auditors and prefectural commissioner. L ' last shot, or if you want the coup de grace, it is to come: it is a provision inserted in the decree on the spending review that in the folds of the new rules that impose the '' harmonization of accounting systems and financial statements' requires to devalue the 25% of the residual assets accumulated to date. These revenues accounted for but not yet cashed, as may be the proceeds of fines and waste tax. Key figures, which serve to "make" the budget of an institution that often, in practice, these voices swells while knowing they will not be able to collect 100% of the amounts to be budgeted. Proceeds often very short questions, which now can no longer serve to make ends meet. "At risk are at least a dozen large cities' trust in the government technicians who are monitoring the situation. "The situation is becoming more difficult every day," confirms the president of ANCI Graziano Del Rio. Pointing the finger at yet another cut in transfers, against the measures introduced by the spending review, and that raises the alarm of many fellow mayors. "By cutting the residual assets of a sudden it is clear that financial statements do not fit anymore." In itself the principle, Del Rio argues, is not even wrong, "but is more gradual to allow time for the mayors who have used this method to adapt. Why else would even virtuous municipalities, such as Salerno , at this point are at risk. " Based on the data available to the Interior Ministry that the phenomenon of Commons have declared bankruptcy in the last two years has literally exploded from 1-2 cases per 'year has passed about 25, including also the government center-north where this type of phenomenon until yesterday was unknown. Striking in the case of Alexandria, whose mayor just a few weeks ago, threw in the towel under the weight of 100 million euros of debt. The same fate had previously befallen smaller municipalities like Riomaggiore (SP), Castiglione Fiorentino and Barnsley in the province of Como. There is a problem of keeping budgets and there is an even stronger case . Often the mayor in office is empty. Because the centralization of the Treasury has decided recently to ensure that cash flow into the national something like 9 billion of additional liquidity, but at the same time, made ​​more complicated by the institutions to benefit from advances by the banking system. Before each with its own municipal treasurer and the mayor could negotiate in cases of emergency liquidity obtained virtually for free, now if it approaches a bank must certainly pay interest. Assuming that the loan be able to get it. To all this must then add the nth cuts to transfers imposed by the spending review: 500 million already by the end of 2012 and 1 billion annually by 2013. "At 4 months from the closing of accounts 2012 - Del Rio says - even the 500 million cuts in transfers planned for this year are very heavy. They represent a very significant part of our budgets and delete it at once not only creates other problems of cash but also disrupts the objectives of the Stability Pact. " For this reason the Association of Municipalities, which will return tomorrow to demonstrate in Rome against the new cuts, sends a clear message Monti: "Attention to force his hand, because this step forward the day when common as Milan, Naples and Turin will leave the Stability Pact will this gesture only plows in the accounts of the entire state. " Del Rio concludes: "We are open to reason, but things should be done wisely. And above all we must take into account that in recent years as municipalities have already given 22 billion euros. " twitter @ paoloxbaroni