Accounting And Functional Administrative Regulations Of The University

Original Language Title: Regolamento Amministrativo contabile e funzionale dell'Università degli Studi

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LAW 24 September 2004 122 REPUBLIC OF SAN MARINO ADMINISTRATIVE REGULATIONS AND FUNCTIONAL ACCOUNTING OF THE UNIVERSITY We the Captains Regent of the Most Serene Republic of San Marino Promulgate and publish the following law approved by the Great and General Council at its meeting on September 24, 2004 Title the institutional bodies and their functioning Article 1 (Composition of the Board of Directors) the Board of Directors of the University (CAU) remains in office for three years and consists of: a) the Rector, who presides; b) the Administrative Secretary appointed by the Congress of State and Secretary of the Board's functions; c) by a delegate of the State Secretariat for Public Education and the University; d) two members appointed by the State Congress. The meetings of the Board may participate, and in any case must be invited and then informed the members of the Auditing of Co Statutory Auditors to which is assigned the tasks of monitoring, supervision and counseling established by law, with the reporting requirement of ' activities to the Commission Contr llo of Public Finance, pursuant to Law 18 February 1998 n. 30. The staff of Articles 21 and 22 of Legg 132/95 can be summoned by the Board of the University for consultation on specific issues. Art.2 (Convocation) The Board of Directors shall be convened by the Rector of the University with a notice to be delivered at least five days before the date set for the session. In the letter of invitation must include: the date, time, place of the meeting and the matters on the agenda. All practices and the relevant requirements of the Board shall be sent by the Departments and services to the Chancellor, which states the topics to be put on the agenda. The practices to be included on the agenda must be received by the Rector at least eight days before the scheduled meeting. Attached to the letter of invitation it must be also forwarded the draft of the minutes of the last session, drawn up by the Administrative Secretary. The practices to be discussed are available to members of the Board of Directors to the Administrative Office. The Chancellor, under the power conferred by Article 5 of Law n.132 / 95, may delegate the Vicar Pro-Rector to replace him in the summon and preside pr individual sessions dl Board of Directors. In the absence of the Pro-Vicar Rector, the Rector may appoint a Professor at the University. Art. 3 (Validity of the meetings) Meetings of the Board of Directors are declared valid when there is a majority of its members including the chairman. The sessions of the Board, or any part iff, can not be declared invalid: • if any Rector or his delegate; • case of a missing quorum. The Administrative Secretary carries out the function of secretary. In his absence the function will be assumed by the youngest member of the Board of Directors. Art.4 (Voting) For the validity of the resolutions required a majority vote of the members. In the event of a tie, the vote of the President. Meetings of the Board of Directors and dlibere taken in those areas must be separate from the minutes prepared by the Administrative Secretary and under the responsibility of the Rector. The resolutions of the Board are immediately enforceable, except for those to be submitted to preventive control of the Commission of Public Finance Control. The Administrative Secretary shall quickly to broadcast extracts of the minutes of the meetings of the Board of Directors to the relevant departments. Art.5 (Legal Representation) The Rector exercises exclusive legal rappesentanza of the University. The Rector may delegate one or more professors of the University to carry out some of the tasks within its competence, and determine precisely the powers. The Rector may appoint Pro-Rector Vicar a professor having multi-year contract. Lies with the Board of Directors to appoint representatives on the proposal of the University Rector within such bodies of a public nature. Title II Financial Management Art. 6 (forecasting financial reporting) The financial year shall run University DAL1 January and expires on December 31 of each year. The economic and financial management of the University is implemented on the basis of multi-annual budgets and annual, which must be pr arranged following a programmatic report of the Rector, after hearing the Board of Directors of the University.
By 30 April, each Department Director, Manager or the administrative department in charge must send a comprehensive report to the Chancellor regarding the spent managing, formulating proposals for updates of future programs and highlighting the aspects that will have impact in the budget, even with reference to individual cost centers. Collected and processed data, the Administrative Office shall make the final drafting of the draft budget by 30 June. The Board of Directors approved by 15agosto the budget together with the proposed annual activity and the three-year program. By 31 October of the budget approved by the Board of Directors, together with the explanatory report, it is transmitted by the Rector of the State Secretary for Education, the Secretary of State for Finance and the General Directorate of Public Finance for the subsequent process of approval as well as the Commission of Public Finance Control under point a), paragraph 1, Article 106 of Law 18 February 1998 n. 30. The Board of Directors of the University, in addition to the financial scheme (income and expenditure), to be adopted in anticipation of the financial statements also the economic scheme (revenues and costs). Art. 7 (the annual budget estimate Management) The management of the annual budget forecast concerning the financing of expenditure and of revenue is made through financial institutions and the commitment of the investigation, prepared with reference to the individual chapters and under the relevant appropriations. After 30 June and by August 15 of each year, the Board of Directors may decide to propose the settlement of the budget forecasts. The proposed settlement will then be sent by the Chancellor to the Secretary of State for Education, the Secretary of State for Finance and the Directorate of Public Finance for the subsequent approval process as well as the Commission of Public Finance Control. This transfer of funds between the various chapters in the budget, of the same title, is prepared by resolution of the Board of Directors. Article 8 (reserve funds) In A budget reserve funds must be provided in order to provide for unforeseen needs that may occur after the approvazi it of the financial statements. Among these funds are the reserve fund for compulsory expenditure and the reserve fund for unforeseen expenses, which can not exceed 5% of total expenditure. Lies with the Board of Directors the management and use of reserve funds. Art. 9 (final statement) The final account is drawn up by the Administrative Office by May 31 of the year following the year to which it relates. The final account consists of the following documents: the financial account (income and expenditure), the income statement / balance sheet and the explanatory memorandum. The Administrative Office must complete recordings of competence and whether the data transmission no later than February 10, as provided by law. The elimination of residual assets, after not collecting the related receivables ascertained in the year, is proposed to the Board of Directors of the University by the Administrative Secretariat and finds expression in the final account. The cancellation of arrears is initiated by the Board of Directors of the University at the proposal of the Administrative Secretariat. The residues may remain on the balance sheet until there remains a need of expenses to which they relate and in any case no later than the third year after the year in which they were switched on, unless otherwise decided by the University Board. I Not Allowed on payments residues of different expenses than those for which they were fired. By 30 June each year, the consutivo statement of the previous year and the explanatory report be forwarded to the Board of Auditors Auditors for approval of competence. By 30 September each year the budget of the previous year consu tive approved by the Board of Directors of the University, together with the report of the Board of Auditors illustrative and Mayors, is transmitted by the Rector to the Secretary of State for Education to Secretary of State for Finance, the General Directorate of Public Finance for the subsequent approval process, as well as the Commission of Public Finance Control. Art.10 (Donate) Any donations both in cash and in kind must be subject to acceptance by the CAU. Donations received from third parties must be submitted to the CAU, which will authorize the use of
themselves according to the will of the donor or the maximum benefit to the University interventions. Cash donations, although for the purchase of assets which are specific according to the will of the donor, are the subject of collection. They are not permitted management of donations outside Annual Report. The purchase of assets and the implementation of resulting in the donation activities are arranged in accordance with the rules laid down in this Regulation and within the framework of the budget appropriations on the relevant chapters. In the case of adjusting the allocation need the Administrative Office will in the manner permitted by this Regulation. The fact that the use of donated funds is datacomunicazione to the donor by the Rector. Art.11 (inventory assets) Inventories shall be prepared and updated by the Administrative Secretariat. The value of assets by €. 105.00 (one hundred and five / 00) and over, who have run for many years of use, engaged on the chapters of the category "Tangible assets", must be defrayed and data delivery to the responsible officials. The take-over documents must be signed by the Distributor of the Administrative Office, the employee stakeholder and by the Department Director. Copy of the bill of lading must be attached to the payment term of the invoice. The minimum value for the inventory must be updated evenly with the criteria adopted for the assets of the state. The final transfer of assets from one service to another service of the University must be notified to the Administrative Secretariat for the necessary accounting adjustments. In case of reduction of capital base, attached to the inventory, you need to produce the minutes also signed by the Board of Statutory Auditors; in the minutes shall specify the reasons of convenience or necessity giustifich no elimination of movable property, including when if it was an accident, theft or otherwise. At the request of the department head, the elimination from the inventory of movable property no longer in use or due to another reason is initiated by the Administrative Secretary for things of value not exceeding € 250.00 (two hundred and fifty / 00) and the Council of administration of the University for all others. In order to identify the skills you refer to the estimated realizable value. The assets, movable and immovable property, purchased by the state and sold in use at the University, are entered in the inventory and recorded in the account of state assets. Art.12 (Depreciation) On the basis of the inventory divided by sectors and containing all the elements necessary to the exact identification of the goods will have to be drawn up at the end of each financial year, the amortization schedule in order to transfer the individual management quota incidence for the decay and technological obsolescence for the year itself. The percentages to be used for annual depreciation will be derived from tables provided by a specific Regency Decree. The book value of movable assets edimmobili ceded by the state in use at the University, enrolled in the state budget, will be shown in the budget of the University within the framework of the memorandum accounts. Art. 13 (Fund to account) In order to cope with small urgent expenses D rigenti and the Heads of the various offices of the University have a fund to account. The amount of funds is decided by the Board of Directors of the University. The depositary is required to submit, on the basis trimestral and anyway at the end of each financial year, the Administrative Secretariat the original documentation to justify the costs incurred; so as to enable the necessary checks and their registration in accounting. The fund make should be used only for urgent expenses and for the purchase of consumables and is not subject to any prior authorization. The reinstatement of the availability is arranged by the Administrative Secretary prior authorization of the Administrative Secretary. Art.14 (revenue management) All entries must be subject to audit verification in the period in which they arise. The revenue from the assets and service management are ensured by the Administrative Office in the year of expertise in which the service was provided. The amount of the registration fees for courses, master, etc., Is determined by the Board of Directors of the University at the proposal of the Department Directors. The Department Directors at the end of each duri will send the changes to the Administrative Secretariat of the investigation due to possible withdrawals from the course.
A refund of the registration fee will only happen in the event of impediments due to force majeure, subject to any conditions laid down by the notice. The Administrative Office will send each year to the Board of Directors the list of credits manifestly not due to the appropriate resolutions. Art.15 (Treasury) The treasury service is managed in accordance with qu nto provisions of Law 35 of 3 March 1993: "in the single Treasury Service Institution" and in the manner laid down by specific conventions. Art. 16 (Delegates to the collection) The Administrative Office is delegated to cash income and income up to a maximum of € 500.00 (five hundred / 00), resulting from the activities and services provided by departments and by the offices of ' University. For amounts exceeding the collection is the responsibility of the Treasury Department. The direct collection of revenue can be assigned to individual officials delegated by the Administrative Secretariat. Each delegate or agent releases regular receipt. The delegate delivery the amount received and receipts issued to the Administrative Secretariat, that the payment to the Treasury Service The related forms are delivered to the receipts and nnotata by the Administrative Secretariat for the necessary checks. Those in charge or delegated under this Article shall be given responsibility for the accuracy of collection. Title III Management of negotiating Art.17 (General rules of procedure and internal) The University provides for the purchase of goods and services by private treaty or restricted tender or contract competition. On a proposal from the Administrative Office, the Board of Directors, through a resolution, it identifies the goods and recurring services for the purchase of which is necessary provveder the conclusion of annual contracts, after the procedures mentioned in the first paragraph of this article and taking account the projected total expenditure in the year. A different longer duration of the contract must be pr preventively authorized by the Board of Directors. Compatibly with the special needs of the University, it is compulsory to merge as much as possible the purchase of goods of the same kind available from individual suppliers; this in order to make the most of the benefits deriving from the application of the procedures. Splits unjustified possibly encountered purchases can constitute grounds for refusal to register their commitments. E 'set up the register of suppliers in accordance with Articles 8 and 9 of Law 20 January 2000 n. 10 in order to pursue, in accordance with the principle of sound management, an adequate level of reliability of the choice of the same. The Administrative Office has the right to use the register of suppliers of the state and autonomous institutions. Art. 18 (Private negotiation) Given Law n. 10/2000, for the purchase of goods and services of individual amounts in excess of € 1,000.00 (one thousand / 00) and up to € 8,000.00 (eight thousand / 00) can ess king experienced the procedure of direct agreement, after obtaining at least three offers from suppliers enrolled in the date: • if the amount does not exceed €. 1,000.00 (one thousand / 00) the office will be independently interested in purchasing the acquisition of the three offers; • more than € 1,000.00 (one thousand / 00) the acquisition of trofferte will be made by the Interdepartmental Centre for Juridical-Legal Services, at the request of the managers of the offices and the Department Directors accompanied by the specifications, the technical specifications, the estimates project and any other relevant information the performance of the direct agreement. In case of impossibility of finding the offers for lack of companies bidders must be informed of the Board of Directors, which will indicate the procedure to be performed. Offers are valid even if sent in advance by fax, followed by 'original broadcast with registered mail within the time specified. Private negotiations can also be experienced with the prior authorization of the Board of the University: l) when it comes to supplies available from a single company, and in the case of the purchase of movable assets upon completion of facilities already in place or of accessories of the same; 2) when there are justified reasons of urgency that do not allow other procedures; 3) when the restricted tender has not been successful due to lack of at least three companies bidders. The Board of Directors decides on the basis of specific and substantiated report of the Director of the Center for Judicial-Legal Services together with relevant officials, who are responsible to show adequate evidence and for which they accept responsibility accordingly. Art.19
(Restricted tendering) Given Law n. 10/2000, for the purchase of goods and services for amounts greater than € 8,000.00 (eight thousand) is necessary to resort to the procedure of private treaty. At the request of the managers of the offices and the Department Directors accompanied by the specifications, the technical specifications, the project estimates and any other relevant information the performance of private treaty, the Director of the Center for Legal Services-Legal begins the process of private tender invitation by the supplier companies, selected from those listed in the appropriate register, to tender for the supply subject to bidding. The invitation must be accompanied by specifications indicating in particular: 1) any evidence to characterize the technical and qualitative point of view, the good or service that is sought; 2) term and conditions for submission and any other conditions to be admitted to the race; the term can not be inferior to twenty days from the date of the invitation; 3) terms of delivery and payment; 4) any claim for consideration useful for a more precise formulation of the offer on the part of the invited companies and to promote substantial level playing field between competitors, as well as likely to facilitate the evaluation of the offers received. The auction is only valid if at least three requests for quotation. At presence in the albo of only two companies in the product sector, the auction will be managed by the Board of Directors, following a report of the Director of the Center for Legal Services-Legal. If in 'register there is registered a single company in its market sector, there shall be negotiated. Each tendering produces effects in the single purchase for which it was issued. In case of necessity or convenience demonstrated the Interdepartmental Centre Juridical-Legal Services may declare the applicability of possible purchases of the same goods within the period of six months from the date of the minutes. The bidding tender for the purchase of co-recurring supplies goods may not be valid for one year from dell'assegnazioe notification. However, it remains in force with the consent of the parties until the outcome of its update, which nonpuò extend beyond two months after its expiry. Tenders must be submitted in sealed envelopes. L 'opening will take place by the Director of the Center for Judicial-Legal Services or his delegate, in the presence of two other officials designated from time to time, one from the Department or the department concerned and the other appointed by the Rector. The companies bidders may attend the opening of the envelopes containing the offers and can post any comments in the minutes. The Manager of the Center for Legal Services-Legal will, together with the designated officials, to draw up and sign the minutes and a reasoned award proposal to the competent bodies in which emerge the criteria under which we proceeded. The auction can be canceled when dall'esam bid is possible to infer a reasonable doubt of agreement between the same companies, or when the prices offered prove too burdensome for the University in relation to those charged on the market today. In this case, the Director of the Center for Legal Services-Legal is required to notify the Board of Directors of the University for the necessary arrangements. Art. 20 (Contract competition) The competition contract is a form of race for companies presenting executive projects include economic offer for their attu tion. The procedures for the award of the contract completion contest are those indicated in Article 18 of Law 20 January 2000 n.10. Title IV Management of administrative Art.21 (Authorization of expenses) The authorization of expenditure requests are trasmes and the Administrative Office of the Director of the Rector, the Department Directors and Executives. Requests must indicate: the reasons, the cost, revenue and chapter of relevance on which it imputes the expense. The competence to authorize to make payments under the legislation and regulations is delegated: 1. up to € 1,000.00 (one thousand / 00) for an individual expense, however within the annual limit of € .8.000,00 (eight thousand / 00) to the Department Directors; 2. up to €. 2,000.00 (two thousand / 00) for individual expenses to the Administrative Secretary; 3. up to €. 5,000.00 (five thousand / 00) for each item of expenditure to the Chancellor. Expenses higher amount can be committed only by the Board of Directors, which will indicate the appropriate procedure.
All expenditure incurred by the procedures referred to in points 1) 2) 3) must be ratified at the first meeting of the Board of Directors. The Administrative Secretariat shall prepare appropriate forms for issue of formalization of expenditure. The costs for travel of non-teaching staff are taken, subject to authorization: Secretary of State for Public Education and the University for Managers and the Director of the Rector for all other employees. Executives will have to check with the Administrative Secretary of the actual availability of the sums required before proposing to the competent bodies. The relative amounts of the reimbursements and allowances, paid on the basis of Regency Decree, are authorized by the Administrative Secretary or the Board of Directors. Expenses related to reimbursement of expenses, provided for in Sigoli contracts and agreements with the staff referred to in Article 21 of Law 132/95, are taken prior permission of the Director of the relevant Department and upon inspection of the Administrative Secretariat. The staff transfers referred to in Article 21 of the Law n.132 / 95 are proposed by the Director of the relevant Department. Permissions and related expenses are the responsibility of the Administrative Secretary or the Board of Directors. The expenses related to staff emoluments payments referred to in Article 21 of Law 132/95, which has in place a regular contract or agreement or other form of employment relationship with the Università degli Studi, are authorized after verification of the "daily Diary" indicating the teaching or research activities signed by the clerk of the competent Department. Costs relating to reports occasionli counseling are authorized by the Board of Directors at the request of the heads of var offices and, in the case of departments, endorsed by the respective Department Directors with allocation of the same in the relevant chapter. If counseling is continued it is necessary the signing of a formal agreement or contract, subject to the relevant resolution by the Board of Directors in line with the current provisions. Expenses related to salaries of administrative personnel are not subject to specific prior authorization. Expenses related to the payment of bills for services such as electricity, water, gas, telephone, postal service and other services regulated by agreement are not subject to specific prior authorization. Telephone expenses of the University, including the Departments, are subject to control by the Rector, who will verify that the usage rules are issued properly applied. The gifts will be authorized by the Chancellor or his delegate. Art. 22 (Commitments) At every spending authorization must be followed by immediate commitment registration by the Administrative Secretariat; what before sending orders for purchases, or arranging any other act implementing the authorization of spending it. In the authorization must state: the reasons, the cost, revenue and chapter of relevance on which it imputes the expense. The committed expenditure forecast is no constraint impossible then to overcome their respective appropriations. Excluding the cost of purchasing goods and recurring services, any change in the increase in spending compared to the original authorization must be subject to further conformity of the body responsible disposal. In case of reduction commitments in the exercise of jurisdiction and if this becomes apparent as a result of the liquidation of the relevant invoice or redemption travel, the Administrative Office shall carry out the adjustment without further formalities. The commitment recording disbursement of salaries and in cases in which the expenditure can not be quantified in advance is contextual to the validation of expenditure. The Administrative Office informs the office requesting dell'avvenuta commitment by notifying the registration number or by notifying the impossibility of proceeding due to lack of available funds in the relevant chapter. Later than December 31 of each year is not allowed to register on the commitments pertaining to the year budget spent. Exceptions are variations of the commitments relating to the payment of wages and those relating to the accounting of expenses regulated in the financial compensation with the State and the wider public sector. The exemption is also granted in respect of commitments relating to operations of adjustment and correction within the balance sheet date. Art. 23 (Contracts) The Interdepartmental Center Services-Legal Notice carefully the conclusion and signing of the
contracts and agreements in the following manner: • after the draft contract and the reltiva draft, drawn up by the Department Directors, the Director of the Rector or by the managers, on the basis of pre-defined modules; • Control and final draft of the contract or agreement in accordance with regulations in force; • forwarding of the contract or agreement to the Board for consideration, discussion and approval; • care of signing the contract or agreement by the Legal Representative of the University, or his delegate, and the counterparty; • registration of the contract or agreement with the preparation of n. 4 originals respectively for the Office of the Register, for the Center for Judicial-Legal Services, for the other party and the Rettorat; • preparation of n. 2 copies of the same, respectively, for the Administrative Office and the Department, service or center concerned; • preparation and custody of a serially numbered register in chronological order of all the contracts and agreements signed by the University in accordance with this article. Art. 24 (Orders) The execution of orders related to authorized purchases will be made by the Director of Rettorat, the Department Directors and Executives. Art. 25 (Taxation of costs) Reimbursement of expenses is performed by Segret Administrative ria University previ: • verifies the authorization of expenditure; • pertaining to control of indictment chapter; • audit of the expenditure documents, consisting of bills, notes, original documents for travel reimbursements; • verification of the correspondence with the order letters and packing slips. The spending document must contain the necessary information to the accounting records and proving the regularity of their payments. At the expense documents must be attached copies of permits, delivery notes signed for receipt and, for the movable assets, the gripping modules in charge of inventory. For the payment of contracts in accordance with Article 21 of Law no. 132/95, liquidations must be accompanied by the "Daily Diary" as required by the contract. Art. 26 (payment mandates) Payment shall be made on the basis of payment orders, individual or collective, issued by the Administrative Secretariat. The money orders must contain the following information: • consecutive number of the mandate; • the date of issue of the warrant; • budget chapter; • commitment extremes; • purpose of the payment; • particulars of the creditor; • method of payment; • amount of the sum to be paid gross and nettodi considered; • signatures of the Rector and the Administrative Secretary. In support of the mandate should be accompanied by the supporting documents of expenditure (invoices, certificates, notes, memorandum letters, etc.), As indicated in the previous article. The original of the mandates is sent to the Treasury Department, in the manner provided for by the Convention for the management of the Treasury. A copy of the mandates, accompanied by supporting documents, remains at the Administrative Secretariat for storage in archives. Art. 27 (Collection of revenue) The direct collection of revenue can be assigned to individual officials delegated by the Board of Directors as provided in Article 16 of these Regulations. The offices and departments required to release documents on stamped paper, apply to brands or support registration fees, will be provided with a fond endowment the size of which will be authorized by the Board of Directors. Art. 28 (mode of payment) The Administrative Office shall be paid to the receipts on the single current account at the Treasury Department at least monthly. The Administrative Office emits mandate built, according to the distribution of income, which is sent in the original to the Treasury Department; a copy accompanied by supporting documents shall be retained by the Administrative Office for archival storage. Art. 29 This Regulation replaces the previous administration, adopted by Law 31 May 1990 n. 60 and may be modified or replaced with Regency Decree. Art. 30 This Law shall enter into force on the fifth day following that of its legal publication. Our Residence, this day of September 30 2004/17 dFR Captains Regent Paolo Bollini - Marino Riccardi