The GENERAL ACCOUNTANT of the STATE Saw the art. 31, paragraph 20, November 12, 2011, law n. 183 (2012 stability Act), as amended by art. 1, paragraph 539, December 27, 2013, law # 147 (law of stability 2014), that for the purpose of verifying compliance with internal stability pact targets 2014, predicts that provinces and municipalities with populations of over 1,000 inhabitants are required to send, within the deadline of March 31, 2015, the Ministry of economy and finance-the State General Accounting Department-using the specially provided for the internal stability pact on the site Web http://pattostabilitainterno.tesoro.it, a financial balance in terms of shared competence certification obtained, digitally signed, pursuant to art. 24 of legislative decree March 7, 2005, # 82, by the legal representative, the person responsible for the financial service and financial auditors, according to a prospectus and with methods defined by Decree of the same Ministry as per paragraph 19 thereof art. 31; Having regard to the second sentence of paragraph 20 art. 31 of that law no 183 of 2011, as inserted by article. 1, paragraph 539) (c) of law No. 147 of 2013 (2014 stability Act), which States that the transmission by electronic means of certification has legal value in accordance with art. 45, paragraph 1, of Legislative Decree No 82 March 7, 2005 introducing ' digital administration code '; Visto l'art. 1, paragraph 16, of the law April 7, 2014, n. 56 providing that from 1 January 2015 metropolitan cities come to the provinces of the same name and follow them in all reports income and expense, and you shall carry out the duties, while respecting the balance of public finances and the internal stability pact objectives; Visto l'art. 31, paragraph 19, of law no 183 of 2011, he predicted that, for monitoring the obligations related to the internal stability pact and to acquire useful information for public finance even with respect to their debt situation, provinces and municipalities with populations of over 1,000 inhabitants transmit every six months to the Ministry of economy and finance-the State General Accounting Department within thirty days after the end of the reference period, using the specially provided for the internal stability pact, the information regarding the findings in terms of mixed competence, through a prospectus and with methods defined by Decree of the said Ministry, after consulting the State Conference-city and local governments; Having regard to the Decree of the Ministry of economy and finance # 59729 of July 15, 2014 defining the method of transmission and prospects to acquire useful information-yearly monitoring of the internal stability pact for the year 2014, pursuant to the provisions of the quoted paragraph 19 of article. 31 of law no 183 of 2011; Having regard to the third sentence of paragraph 20 art. 31 of law no 183 of 2011 that provides that the non-transmission of such certification to the Ministry of economy and finance-the State General Accounting Department, within the deadline of March 31, 2015, constitutes breach of the internal stability pact; Visto l'art. 31, paragraph 26, of law No. 183 of 2011 governing the penalties to be applied to the local authority, in the event of failure of the internal stability pact, in the year following the year of non-compliance; See, in particular, article. 31, paragraph 26) (a), last sentence, of law no 183 of 2011, which provides that the penalty inherent in the experimental reduction of the Fund balance, destined to the local bodies of the ordinary regions, or of transfers destined to local authorities of the region of Sicily and Sardinia region referred to the same point a) paragraph 26, does not apply in case the internal stability pact targets exceeded is determined by higher spending for interventions with the share of funding related to the national and European Union funding than the average of the corresponding expenditure of the previous three years; Visto l'art. 1, paragraph 384, December 24, 2012, law n. 228, which provides that the existing provisions on penalties that recall the experimental fund rebalancing or transfers to State revenue in favor of the municipalities of the region of Sicily and Sardinia will be deemed to refer to the municipal solidarity fund, established by art. 1, paragraph 380 of the same law n. 228 of 2012; Visto l'art. 18, paragraph 1, of Decree-Law No March 6, 2014. 16 May 2, 2014, converted, with amendments, by law, no 68, as amended by art. 10, paragraph 12-s semel, of Decree-Law No 192 December 31, 2014, converted, with amendments, by law February 27, 2015, # 11, which provides that for years 2014 and 2015, multi-year contributions earmarked for assignees to ordinary purposes under art. 6, November 29, 1984, law n. 798, which did not reach the goal of the internal stability pact does not apply the penalty referred to in paragraph 26, point d), art. 31 of law no 183 of 2011 and, the penalty referred to in paragraph 26) (a) of the cited art. 31, applies in the sense that the institution itself is subject to a reduction of the municipal solidarity fund in an amount equal to the difference between the result logged and the predetermined and programmatic objective anyway for an amount not exceeding 3 percent of current revenue recorded in the last balance sheet. In case of insufficiency of these funds, local authorities are required to pay at the entrance of the State budget the amounts remaining; Visto l'art. 20, paragraph 1, of Decree-Law n. 16 of 2014, converted, with amendments, by law No. 68 of 2014, as amended by art. 10, paragraph 12-decies of Decree-Law n. 192 of 2014, converted, with amendments, by law No 11 of 2015, which provides that with respect to fiscal years 2013 and 2014, against the city of L'Aquila will not apply the measures referred to in paragraph 26 of the art. 31 of law No. 183 of 2011, no additional sanctions foreseen by the current provisions regarding the internal stability pact; Visto l'art. 248, paragraph 1, of Legislative Decree of August 18, 2000, n. 267 (T.U.EE. LL.) that, following the Declaration of insolvency, and until the enactment of the decree approving the budget assumptions regularly rebalanced provided by art. 261 of that legislative decree, shall be suspended terms for the deliberation of the budget; Visto l'art. 261, subsection 3, of Legislative Decree No 267 of 2000, which provides that the Minister of the Interior by Decree provides for the approval of the budgetary assumptions regularly rebalanced, establishing requirements for the proper and balanced management of the institution; Visto l'art. 31, paragraph 20, 4th period, law No. 183 of 2011 that provides that, in case the certification, although delayed, is submitted within 60 days of the date laid down for the approval of the financial statements and assessing compliance with the internal stability pact, applies only the penalty referred to in paragraph 26, point d) of that article. 31, prohibiting the recruitment of staff in any capacity with any type of contract, including coordinated and continuative collaboration relations and administration, including with regard to stabilisation processes in place. It's done, also ban institutions to enter into service contracts with private entities that constitutes as elusive to this provision; Visto l'art. 31, paragraph 20, the penultimate and last period, law no 183 of 2011 that provides that, after 60 days of the date laid down for the approval of the annual report, in case of failure on the part of the local authority of certification, the President of the economic and financial auditing body in the case of a collective body, which is the only editor in the case of a single organ, as the Commissioner ad acta will ensure the performance of performance and provide the certification within the next thirty days. On the State General Accounting Department shall transmit to the Ministry of Interior informed the suspension until that date by forwarding the certification by the Commissioner ad acta, disbursements of resources or transfers payable; Visto l'art. 31, section 20-bis of law No. 183 of 2011, introduced by art. 1, paragraph 446, law no 228 of 2012, which stipulates that, after 60 days of the date laid down for the approval of the annual report, the local government is still required to submit a new certification, in previous rectification if it finds, than already certified, a worsening of its position in relation to the objective of the internal stability pact; Visto l'art. 31, paragraph 28, first paragraph, of law No. 183 of 2011, whereby local authorities for which the internal stability pact violation is established after the year following that to which the violation relates, shall apply, in the year following the year in which it was found non-compliance with the internal stability pact, the penalties referred to in paragraph 26 of the same article; Visto l'art. 31, paragraph 29, of law No. 183 of 2011, which States that local authorities referred to in the preceding paragraph 28 should communicate the breach within thirty days of the internal stability pact establishing the infringement to the Ministry of economy and finance-the State General Accounting Department; Visto l'art. 4-ter, paragraph 6, of Decree-Law No 16 March 2, 2012, converted, with amendments, by law April 26, 2012, # 44, which stipulates that the legal representative, the Manager of the Finance Department and the economic-financial auditors attest, with the certification referred to in paragraph 20 of the art. 31 of law no 183 of 2011, that major financial areas, acquired as part of the internal stability pact ' horizontal ', were used exclusively for payment of fees your passive residual part capital. In the absence of such certification, in the reference year, are not recognized the major financial acquired, while spaces remain valid the aggravations of balances the objectives of the next two years; Visto l'art. 31, paragraph 32, of law No. 183 of 2011, as amended by art. 1, paragraph 495 of December 23, 2014, # 190 (2015 stability Act), which provides for the possibility of change, by Decree of the Ministry of economy and finance, where any legal changes to its discipline, the terms concerning the obligations of local governments for monitoring and certification of the internal stability pact; Seen an opportunity to proceed with the enactment of the ministerial order provided for by those provisions in order to govern the implementation modalities; After consulting the State Conference-city and local governments, which expressed a favourable opinion at its meeting of March 12, 2015;
Decrees: Art. 1 1 Certification. Municipalities with populations of over 1,000 inhabitants, provinces and metropolitan cities shall forward, within the deadline of March 31, 2015, the Ministry of economy and finance, the State General Accounting Department, using the specially provided for the internal stability pact website «http://pattostabilitainterno.tesoro.it», a certification, digitally signed, pursuant to art. 24 of legislative decree March 7, 2005, # 82, by the legal representative, the head of the Finance Department and from the components of the financial auditors validly constituted on the internal stability pact's objectives for the year 2014, according to the prospectus and modalities contained in the annex to this Decree, which forms an integral part of it. Electronic transmission of legally certified pursuant to art. 45, paragraph 1, of legislative decree March 7, 2005, n. 82. 2. in order to permit the identification of the bodies to which, in the event of failure to comply with certification of the internal stability pact, does not apply the sanction under art. 31, paragraph 26) (a) of law no 183 November 12, 2011, institutions referred to in paragraph 1 which, as a result of certification, internal stability pact are not respectful of 2014, communicate with the 2014/A» and «Certif prospectus. According to the modalities contained in the annex to this Decree, the information needed to assess whether the failure to achieve the goal it was determined by higher spending for operations carried out with the share of funding related to the national and European Union funding than the average of the corresponding expenditure in the previous three years. 3. The municipalities with populations of over 1,000 residents subject to internal stability pact that, in the year 2014, have gained financial spaces under the Pact of stability inside horizontal», «national pursuant to art. 4-ter, paragraph 6, of Decree-Law No March 2, 2012. 16 April 26, 2012, converted, with amendments, by law, No 44, show, by certifying pursuant to subsection 20 art. 31 of law no 183 of 2011, those more financial space were used exclusively for the payment of capital or residual passive part, for institutions that participated in the experimentation on the harmonization of accounting systems, under art. 36 of legislative decree June 23, 2011, n. 118, also to make payments for capital commitments already made at the December 31, 2013, 2014 and quota allocation exercise placed the outcome of Directors at December 31, 2013. In the absence of such certification, are not recognized the major financial areas captured in 2014, while the objectives remain valid sales next biennium aggravations. 4. the financial areas captured in 2014 using the internal stability pact ' national landscape ' within the meaning of art. 4-ter of Decree-Law No 16 of 2012, converted, with amendments, by law no April 26, 2012. 44, not used to make expenditures for the payment of capital or residual passive part, for institutions that participated in the experimentation on the harmonization of accounting systems, under art. 36 of legislative decree June 23, 2011, # 118, also to make payments for capital commitments already made at the December 31, 2013, 2014 and quota allocation exercise placed the outcome of Directors at December 31, 2013, are retrieved through a review of the year 2014 programmatic objective balance pejorative, amounting to these unused spaces. Remain valid the aggravations of balances the objectives of the next two years. 5. In accordance with art. 1, paragraph 384 of the Act No 228 December 24, 2012 the existing provisions on penalties that recall the experimental fund rebalancing or transfers to State revenue in favor of the municipalities of the region of Sicily and Sardinia will be deemed to refer to the municipal solidarity fund, established by art. 1, paragraph 380, of the above Act No. 228 of 2012. 6. institutions referred to in paragraph 1 that fail to submit the certification with the terms above are considered defaulting to internal stability pact 2014, pursuant to art. 31, paragraph 20, of the law no 183, November 12, 2011 and subsequent modifications and integrations, and are subject to sanctions under art. 31, paragraph 26, November 12, 2011, law no 183. 7. If the certification, although delayed, is submitted within 60 days of the end of law established to approve the annual report and proof of compliance with the internal stability pact, only applies the sanction prohibiting the recruitment of staff in any capacity laid down in art. 31, paragraph 26) (d) of law no 183 November 12, 2011. If the above proof of certification sent late failure of internal stability pact, apply all the sanctions set out in paragraph 26 of the art. 31 of law no 183 of 2011. 8. After sixty days of law established to approve the report on operations, in the event of failure on the part of the local authority of certification, the President of the economic and financial auditing body in the case of a collective body, which is the only editor in the case of a single organ, as the Commissioner ad acta, it shall ensure the fulfilment of the performance and to transmit electronically, via digital signature certification within the next thirty days. Up to the date of transmission of the certification by the Commissioner ad acta the Interior Ministry suspends all disbursements of resources or transfers payable. 9. If the certification given by Commissioner ad acta, after sixty days of law established to approve the report on operations, certifying compliance with the internal stability pact, only apply the penalties referred to in point b) and following of the quoted paragraph 26 of art. 31 of law no 183 of 2011. 10. In case of subsequent verification of the internal stability pact violation pursuant to subsection 28 art. 31 of law no 183 of 2011, local authorities are required to submit a new certification of the internal stability pact within 30 days of establishing the infringement. The course deadline, Commissioner ad acta shall, within the following 30 days, to ensure the performance of the aforementioned performance and broadcasting, using the specially provided for the internal stability pact on the web site «http://pattostabilitainterno.tesoro.it» after signing with digital signature, the new certification. 11. After 60 days from the date laid down for the approval of the annual report, the local government is still required to submit a new certification, in previous rectification if it finds, than already certified, a worsening of its position in relation to the objective of the internal stability pact. This Decree will be published in the official journal of the Italian Republic.
Roma, March 13, 2015 The State Accountant General: Franco