The COURT OF AUDITORS in the meeting of February 17, 2015; Visto l'art. 100, second paragraph, of the Constitution; View the October 18, 2001 constitutional law, no 3; Visto l'art. 7, paragraph 8, of the law June 5, 2003, # 131, setting out the arrangements for the adjustment of the laws of the Republic to the constitutional law October 18, 2001, # 3; Having regard to the consolidated laws on the Court of Auditors, approved by Royal Decree July 12, 1934, n. 1214, and subsequent modifications and integrations; Having regard to law No 20 January 14, 1994 as amended; Visto l'art. 9 of June 16, 2000, n. 14 sections grouped by the Court of Auditors laying down the rules for the organisation of the control functions of the Court of Auditors, as amended by resolution of the sections joined July 3, 2003 # 2 (Official Journal July 16, 2003 # 163), and by resolution of the Board of Directors of the Court of Auditors no 229/CP/2008, of June 19, 2008 (pubbl. in the official journal July 2, 2008 , # 153); Having regard to resolution No. SEZAUT/16/2012/section INPR autonomies, concerning the guidelines for the examination of the annual financial balance and plan for the evaluation of its congruence ex art. 243-quarter, of Legislative Decree No 267 August 18, 2000 (TUEL) paragraphs 1-3, as introduced by Decree-Law October 10, 2012, # 174, with art. 3, comma 1 letter r), converted by law No 213 December 7, 2012; Having regard to the note prot. # 128 on February 9, 2015 by which the President of the Court of Auditors has summoned the Government Section for today's meeting for the review of the matter, from the meeting of January 29, 2015, raised by the Interior Ministry with note No. the November 27, 2014 18173 acquired the Protocol by November 28, 2014 # 1208 autonomies of the Section; Having heard the rapporteur, Councillor Rinieri Fanning;
Given the Interior Ministry requested the opinion of the section of autonomies on the interpretation of art. 243-bis, paragraph 8 TUEL governing the criteria for accessing the "revolving fund to ensure financial stability of local authorities ' disciplined by art. 243-ter TUEL. Reads the norm: "in order to ensure the gradual fiscal consolidation ...-set the institution ... g) can access the Revolving Fund to ensure financial stability of local authorities under art. 243-ter, on condition that he effected the restatement of the personnel organization pursuant to art. 259, paragraph 6. ' That provision, which refers to organizations stated the financial difficulties and that should resolve the budgetary assumptions regularly rebalanced, provides, in paragraph 6, that "the local government ... restates the personnel organization declaring supernumerary staff still serving in excess compared to medium reports employees-population under art. 263, paragraph 2 ". The norm continues with such that "spending on fixed-term staff should also be reduced to no more than 50 percent of the average cost incurred at that title for the last three years preceding the year in which the hypothesis relates." The point of law on which the Ministry of the Interior has requested the opinion of the Government Section is intended to hear: ' if the references in art. 243-bis, paragraph 8. g), art. 259, paragraph 6, is limited solely to the obligation in the first part of the standard which was the reduction of personnel, or is meant also extended to fixed-term staff expenditure reduction which is the second part of the provision. '

Considered The restatement of personnel within the limits and in accordance with the criteria laid down by art. 259, paragraph 6 of the TUEL on Budgets regularly rebalanced, and activity typically bound in both mechanisms (those covered by article 263, paragraph 2 ... TUEL) and purpose (stable budget rebalancing program in a failed institution); the character of typicality lies in the fact that the measure affects a structural element of the financial equilibrium of the institution and I mean on expenditure on staff is a budgetary post traditionally stiff and that should be reduced to stabilize the dynamic revenue-bumpy budget outputs. In practice the stability it is the element that describes the requested measure which consists precisely in a permanent reduction of costs: in place, if the staff is entirely covered, looking ahead, if the reduction is bound to produce its effects in the future. Similarly the financial equilibrium of the budget of the bodies in predissesto, matter referred to in the question, requires structural measures equally; Indeed, for this specific measure, article. 243-bis, comma 8 reinforces the scope by expressly forbidden to vary in increasing personnel for the duration of the plan aimed at balancing. For reasons of symmetry a first interpretative landing argued suggests that this, and only this, measure relates to paragraph 8. g) of art. 243-bis TUEL. In support of this thesis comes the consideration that the other measures contemplated in art. 259, paragraph 6, and the reduction of fixed-term staff will cease financial stabilization-oriented hacking immediately on the volumes of those specific outputs that, according to the standard, must be halved compared to the average of the last three years; but it is quite separate from the first, and cannot be regarded as automatically operating along with that, as drawn in one «orbit». In parallel with this rule can be read in the rules governing annual financial balance, plans that contained in paragraph 9 of article. 243-bis where, in the case of prior access to Revolving Fund, current part of rebalancing measures are imposed budget to be taken within the period of the financial year. Among these measures is included the reduction of staff costs and in particular those identified in rule which obviously does not exclude other various interventions on the expense of staff as may be required to rebalance the current portion of the budget. On the other hand, always in terms of clear distinction between the measures under review, can not be considered that the expenditure of staff is also a relevant factor in the rigidity of the budget that goes under careful planning of its evolution. Fixed-term personnel expenditure, represents, instead, a passive voice modulated in the short perspective of the financial year and for this reason liable to produce financial effects in the short term riequilibrativi. What like the provisions of art. 243-bis, paragraph 9 TUEL, which is why the two standards, for this part of the respective device contents, ' living with their own light. " In the light of the foregoing we can conclusively say that the reference to 259 paragraph 6 shall be read only to the provision that provides for the reduction of personnel organization that, as a result of its cover, is, like the other measures indicated in art. 243-bis, comma 8, a permanent part of the reduction of outputs that must be congruent with the level of financial autonomy of the institution. Based on this interpretation, the guidelines and criteria for appraisal of the plan of annual financial balance under art. 243-quarter TUEL as introduced by art. 3, paragraph 1, letter r) Decree-Law October 10, 2012, no 174, converted by law no December 7, 2012. 213, approved by resolution No. 16/SEZAUT/2012/INPR in this section autonomies, for completeness of documents, must be integrated with the present document according to the same criteria for publication.
Proposed resolution To issue, in conformity with the principles of law governing the criteria for systemic aspects literal hermeneutic, is given the following solution: the process of rebalancing the reference work by art. 243-bis, paragraph 8. g) TUEL under art. 259, paragraph 6, shall be reported to the single reduction of personnel organization and not to the reduction of fixed-term staff; the latter measure will be adopted in the context of the interventions mentioned in art. 243-bis, comma 9 TUEL, if necessary to the rebalancing of the current part of the budget; The guidelines and criteria for appraisal of the plan of annual financial balance under art. 243-c of Legislative Decree No 267 August 18, 2000 (TUEL) as introduced by art. 3, paragraph 1) (r) of Decree-Law No October 10, 2012. 174, converted by law no December 7, 2012. 213, approved by resolution No. SEZAUT/16/2012/INPR in this section autonomies, are supplemented by this document. This decision will be published in the official journal of the Italian Republic. So deliberate in Rome, in the meeting of February 17, 2015.
The President: Fahad The rapporteur: Fanning filed in the Secretariat on March 3, 2015