The CPT network

The Sardinia CPT Database recreates, for each body that belongs to Expanded Public Sector, regional cash in-, and outflows based on the public body’s balance sheets. The nature of the CTP data is therefore financial: the reported flows are organized under a Profit & Loss distribution, which follows that one adopted in the Public Bodies financial statements compilation. Here, the financial Accounting criteria is adopted: a comprehensive picture of all the cash flow transaction recorded by the public bodies is represented.

To conclude, the Financial Statements analysis is aimed at transforming earnings/costs in cash inflows/outflows for all these Public Bodies, which belong to the CPT world, and adopt a Profit & Loss accounting.

About us

The CPT system, which is made up of the Central Technical Unit and 21 regional cores, has as its main objective the recreation of a database of consolidated accounts of the Expanded Public Sector (SPA), through the analysis of current capital cash in- and outflows at a regional level of Public Authorities and all those institutions which belong to the Expanded Public Sector.


The Territorial Public Accounts (CPT) give information about:

How we collect data

For the authorities registered locally, the next step is to analyze, on the one hand, the final statements (authorities in financial accounting) and, on the other hand, the annual balance sheets (authorities in income statements), under the guidelines of the methodological guide.