San Carlo, investigations into financial flows and contracts: former management and international artists implicated

The Naples Public Prosecutor's Office has outlined a complex set of circumstantial evidence regarding the administrative management of the Teatro di San Carlo Foundation. The investigation, coordinated by Deputy Prosecutors Antonella Serio and Giusi Loreto, currently involves 12 individuals under investigation, subject to a search warrant executed by the Guardia di Finanza.

The accusations, which range in scope from embezzlement to fraud and forgery, focus on two main strands. The first concerns the alleged failure to perform certain high-profile masterclasses and lectures, which were allegedly contracted to supplement the fees of world-renowned artists. According to investigations by the financial police, these services—worth an estimated €212.000—were not recorded in the records of actual performances.

In this context, investigators are evaluating the possible use of digital signatures at the bottom of payment orders, raising the hypothesis that the administrative leadership at the time may not have been fully aware of every single transaction.

The second line of investigation focuses on the Officine San Carlo in Vigliena. At the heart of the investigation are the professional relationships and financial flows between former general manager Emmanuela Spedaliere and her son, director Michele Mangini Sorrentino. The judicial authorities (both criminal and accounting) are examining the wire transfers between personal accounts and those of the company Emmeemme Srls, as well as the use of the theater's brand for ministerial projects related to SIAE.

The current superintendent, Fulvio Macciardi, has guaranteed full cooperation to the authorities, while the defendants' lawyers have already expressed their willingness to clarify every aspect of the charges, reiterating the legitimacy of the professional services and the private nature of the family's financial flows.

Audit by the Court of Auditors: Expenditure Audit and Treasury Damage

The accounting investigation runs parallel to the criminal investigation, focusing on the rationalization of expenditure and the existence of potential financial damage. The investigation focuses on analyzing outgoing flows that are not considered "useful" to the institution.

1. The appropriateness of the services and the alleged damages of 212 thousand euros

The accounting magistrates' attention is focused on the contracts signed for the so-called "masterclasses." From a brand safety and corporate management perspective, the critical issue lies in the lack of objective evidence (reports, attendance records, teaching materials) certifying that the lessons were actually held.

The technical hypothesis: It is being assessed whether the €212.000 outlay constitutes an unjustified depletion of the Foundation's budget, originally intended for institutional and educational purposes.

The compensation audit: Investigators are analyzing whether these amounts, defined as "accessory" to the artists' main contracts, were paid without any real consideration, violating the principles of effectiveness and efficiency of the Public Administration.

2. Management of the “Officine San Carlo” Funds and the Vigliena Project

A second chapter concerns the management of contributions made by third-party entities (such as SIAE) and the protection of the Foundation's intangible assets (logo and trademark).

Use of Brand Assets: The paper examines the legitimacy of private individuals (the company Emmeemme Srls) using the San Carlo name to access ministerial tenders. The risk highlighted is that of an "overlapping of roles" that could have generated a private economic advantage while potentially risking the Theatre's reputation and financial impact.

Flow traceability: The Court of Auditors is reconstructing the transfers of funds between the former managers' personal accounts and related companies, to distinguish between private transactions (legitimate if documented as family support) and possible misappropriations of funds intended for the San Giovanni a Teduccio redevelopment project.

3. Compliance Procedures and Digital Signature

A key element of the investigation concerns the security of administrative procedures.

The integrity of the authorization process: The issue of the "digital" or "identical" signature used for payment orders raises an internal auditing issue. The Court of Auditors is assessing whether there were deficiencies in the control systems that allowed payments to be issued without a thorough review of the supporting documentation.

Corporate transparency

From a governance perspective, the current superintendency has implemented internal audit protocols to ensure that all future expenditures are subject to rigorous reporting. The defendants' defense, however, aims to demonstrate that each financial transaction occurred as part of a strategy to enhance the Theatre's prestige, a strategy necessary to attract international talent in a highly competitive global market.

Summary of critical points (Accounting Audit)

Expense item.                                    Amount being verified.                                          Criticality reported

Teaching/Masterclasses €212.000. Lack of evidence of actual provision of the service.

SIAE/Vigliena Project €28.000 Possible improper use of the Foundation's assets (name/logo).

Family Flows €350.000 Need to distinguish between private savings and movements related to the management of the Institution.

List of suspects

Stéphane Lissner (Former Superintendent)

Emmanuela Spedaliere (Former General Manager)

Michele Mangini Sorrentino (Director and administrator of Emmeemme Srls)

Jonas Kaufmann (Tenor)

Ilias Tzempetonudis (Former Casting Manager and Academy Director)

Maria De Simone (Administrative Employee)

Daniela Capece (Administrative Employee)

Christoph Karl Ludwig Klaus Guth (Director)

Sandra Dee Lear (Costume Designer/Collaborator)

Asmik Grigorian (Soprano)

Krzysztof Warlikowski (Director)

Ludovico De Martino (Director/Collaborator)