The two Libyan are not listed as complete. In fact, it states the list excludes the two Libyan [Totale complessivo: 71 (non comprese le due libiche) p. 527)]. I see you have changed the data to reflect the disbanding of the « 23 aprile » and the forming of the « Catanzaro ».
How many GAF fortifications including armored points were ready at 10 June? Maybe getting some quantities there we can get an hint.
That is discussed on p. 30 in
Le operazioni in A.S. as Maurizio posted. Montanari lists how many centri e appostamenti protetti had been built, then stated now many weapons were available to be placed in those fortifications. He lists 84 positions for 47/32 c.c. , then states only 18 pieces available.
I believe all the numbers from the various sources are correct, they just don't identify the same things.
Here are the competing sources for the number of GaF c.c. guns:
L'esercito italiano alla viglia della 2ª guerra mondiale p. 528 states (as Dili has pointed out) "mancano 292 pezzi su 390 (da inviare altri 100 p. entro 15 giugno), ... [missing 292 pieces out of 390 (sending another 100 by 15 June)]. So the math is 98 pieces in the GaF in A.S.
Le operazioni in A.S. p. 30 states 18 pieces (see above). The reply to Balbo's 11 May 1940 letter (allegato 9) dated 13 May states that 390 pieces c.c. are requested, of which 120 would be sent (which includes 50 pieces originally sold to Romania).
Ibid p. 475 memo dated 10 July from the Ministero delle Guerra states that 'all the units' authorization, including G.a.F., of their 47 and 20 pieces will be completed' (saranno completate tutte le dotazioni di reparto, compresa G.a.F., di pezzi da 47 e da 20.). This indicates that the units were still lacking some c.c. in July.
Le artiglierie del Regio Esercito p. 252 states 347 pieces, but I believe everyone agrees that number is wrong.
it is possible that later these 98 guns then were distributed by divisions when the French peril subsided.
If feel that is certainly possible and likely. However, the four divisions sent to A.S. in Sep. 1939 (« Brescia », « Bologna », « Pavia », and « Savona ») should have had their cp. c.c.
Pista! Jeff