General Rules On The Organization Accounting Of The State

Original Language Title: Norme Generali Sull'ordinamento Contabile Dello Stato

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LAW 18 February 1998 n.30



GENERAL sorting OF ACCOUNTING IS TO


We the Captains Regent of the Most Serene Republic of San Marino

Promulgate and publish the following law passed by the Council Great and General
its meeting of 18 February 1998.
TITLE I GENERAL RULES


Section I - General principles
Art. Fundamentals 1

In compliance with the general principles contained in Law 59 of July 8, 1974 "Declaration of the rights of citizens and
fundamental principles of the San Marino", the Republic of San Marino informs
its legislative and administrative activities in the economic, financial and social
to the programming method, planning and control, as well as the principles of effectiveness and cost
, after determining and allocation of competences and responsibilities at the various levels
decision-making and management.
Art. 2
Coordination between bodies of public sector
The financial administration of the State and bodies of the public sector, to achieve the synergistic
coordination of their respective activities and interventions are required to:
a) pursue the harmonization of the schemes of their budgets for the purpose of preparing the consolidated account
the public sector;
B) agree on the mode of formation of budgets and exchange information about
adoption of decisions and guidelines on economic, financial and social;
C) in common use information systems.
They are subject to the specific needs of the institutions of the public sector.
The detailed rules for implementation of the above principles will be defined by specific regulations to be approved by a
Regency Decree.
Art. 3
Information requirements of economic activities
State laws that provide for interventions by direct or indirect support of industries and sectors
of production and economy, will have that economic operators in the sector, directly || | or through their representatives category, to provide information on their investment
and development programs with the aim to realize the better coordination of the initiative private
with the policy orientations adopted by the Public Administration.
Businesses and other private activities with economic goals, social and cultural rights, which benefit in
direct public interventions incentive development, are held to account, in the manner and terms established by law
and within the limits provided for by the Rules of Audit
set forth in Article 120, the proper use of public resources of which shall benefit
according to the purposes for which the same were provided.
Art. 4

Participation The state calls the representatives of Township Councils and economic categories - social
to participate in democratic form to the formation of economic decisions - financial contained
economic program, with the possibility of extending this participation also to any other entity or association
bearer of public economic and social interests.
Section II - Budgetary principles
Art. 5
Unit and annuities
The grand total of revenue is intended to finnziamento total amount of expenditure, without prejudice
revenue that laws have special hypothecation.
The budget refers to the financial year referred to in article 8
After December 31 is not allowed to make findings of revenue and expenditure commitments relating to the year ended
.
Art. 6

universality and integrity of the management of income and expenses that are not recorded in the accounts are prohibited.
All revenues are recorded gross of collection costs and any other expenses related to them
.
All expenses are recognized in full without any reduction of the correlative revenue,
with the exception of income and expenses specifically mentioned in the
Accounting Regulations which have a compensatory nature.
Art. 7

The balance of the budget total estimated expenditure must equal the total revenue which is expected to ascertain in
during the year, including revenue from ignition to draw loans or || | short-term loans authorized by the budget law or by specific expenditure laws, without prejudice to the possibility
on an actual to draw on any administration leftover
previous financial years.



Section III - Accounting principles
Art. 8

Financial year The financial year begins on January 1 and ends on December 31 of each year.

For receipts and payments of established revenue and for the payment of the cost incurred by
December 31, the closure of the accounts has continued to the last day of the following February.
Art. 9 Financial coverage

Every law involving new or increased expenditures deveindicare the funds needed to cover financial
.
Any piece of legislation and administrative devoid of financial coverage is void in law.
Art. 10
Read spending
The laws that have long-term expenses on a continuous basis must indicate the means by which financial
deal with as part of the annual budget and the multi-year budget forecast presented to
approval to the Great and General Council, while those
involving only continuous or recurring expenses, quantify the expenditure for the first financial year
, referring to the law determining the annual budget to be borne by the
individual future years.
Art. 11
Read spending comprising contributions to agencies and private entities
Laws spending comprising contributions to private individuals or entities, set the deadlines within which
beneficiaries are required to fulfill the purposes set out in the concessions and grants same.
When these terms are violated, the revocation of the concessions are arranged by the same body that has administrative
deliberate.


TITLE II PROGRAMMING AND ACCOUNTS
Section I - Programming
Art. 12
Financial Instruments programming
They are financial instruments of programming: the economic program, the budget
Annual and multi-annual budget.
The management of the financial instruments will have to conform it to the optimization criteria of resources and
interventions, with particular reference to the provision of goods, services and the realization of works
.

Section II - Economic program
Art. 13

economic program The economic program traces the economic and financial policies that the Government intends to pursue
in the short and medium term, setting priorities for action.
The economic program, with specific reference to the results of the year already concluded and
performance of financial management during the year, indicating the financial resources for aggregates
fit for actual achievement of the planned objectives.
Art. 14 Formation of the economic program

The Secretary of State for Finance and Budget, using
Economic Programming Office, Departments, and, in accordance with article 2, of the Institute of Credit || | San Marino (ICS) and of the bodies of the public sector, having heard the opinions of the parties referred
Article 4 of this Act, shall develop the proposed economic program for the
preparation of annual budgets and many years of the State and Entities' Broader Public Sector
.
Art. 15
Introduction
economic program of the Secretary of State for Finance and Budget shall submit by the second decade of July
month of every year, to the Permanent Council Commission and the Finance Commission
control of Public Finance, the proposed economic program drawn up in accordance with the previous Article 13.

the economic program is presented in accordance with the following articles 17 and 18.
Section III - annual Budget || | Art. 16
budgets Training
The General Directorate of Public Finance, on the basis of the economic program, supplemented by
any of the Permanent Council Commission Finance observations and by indications
received by the Secretariat of State for Finance and the financial statements, prepares by 30 September of each year of the budget
projects annual forecast and the multi-annual budget.
Art. 17

Information and participation The Secretary of State for Finance and Budget, fulfilled the obligations laid down in Articles 14,
15 and 16 of this Law, presents and illustrates the p ogramma and economic projects
budget to the representatives of the Township Councils and the economic and social categories.
Art. 18

Projects Presentation and approval of the financial statements, accompanied by an opinion obtained in the manner provided in the preceding Articles are
adopted by the Congress of State and forwarded to the Great and General Council by the Secretary of State
for Finance and the Budget by the second decade of November the
each year, together with the draft of the law or the bal and projects of budgets
Entities' public sector.

The financial statements are approved by the Budget Law by December 31 of each year.
Art. 19
Structure of the annual budget
The annual budget is formulated in terms of competence and consists of:
a) estimates of revenue;
B) estimates of expenditure;
C) summary framework for all levels of entry;
D) summary statement for all spending levels.
The expenditure forecasts referred to in subparagraph b) constitute limit for authorizations to engage
.
The annual budget is drawn up in connection with the multi-year budget forecast
referred to in section IV and appropriations must coincide with those of the first year of the multi-annual budget
.
Art.

20 Classification of revenue The revenue of the state consist of all income, revenues and claims of every kind that
State has the right to collect; They are divided into:
- titles, depending on whether tax, non-tax, or whether they come from the alienation of property assets
, from the collection of loans or mortgages or by the lighting of the games around;
- Categories according to the nature of the assets;
- Sections, according to the functional analysis and Organisa- goes;
- Headings, according to the office or the service which is entrusted with the investigation;
- Chapters according to the respective object.
Art. 21

The classification of expenses of the state expenses, which include all those that have to be made in accordance with laws or decrees
and expenses still necessary for the normal functioning of public services, are divided into
:
- titles, depending on whether current expenses, capital expenditures, expenditures for repayment of loans or
games around;
- Sections, according to the analysis functional and organizational;
- Headings, according to the office or the service that administers the expenditure;
- Categories, according to the economic analysis;
- Chapters according to the respective object.

Art. 22
functional aggregation of balance sheet items
The classification of the annual budget, as regulated in the previous articles
20 and 21, is reworked to aggregation levels based on significant types of revenue and expenditure
to allow an immediate view of the economic and financial policy guidelines included in the
financial statements.
Art. 23
appropriations for expenses
of competence and appropriations are budgeted in an amount corresponding to the needs of carrying out
activities and interventions provided by laws and regulations in force as well as acts and contracts
legitimately hired.
Art. 24
Intervention Fund and reserve funds
in the budget form can be enrolled some general funds:
a) intervention fund for the financing of legislative measures in progress and is expected || | will be implemented during the year;
B) the reserve fund for compulsory expenditure, for rovvedere to pay higher expenses with
mandatory and amounts entered in the past into abatement residues and having
required by law;
C) the reserve fund for unexpected expenses, to provide for any shortcomings of
budgetary allocations for expenditure items other than those covered by the previous fund.
The funds referred to in subparagraphs b) and c) may not exceed five per cent of the total expenditure
.
Art. 25
Budget changes
In the period between April 1 and October 31 of each year, after completion by
competent bodies of all the procedures for the preparation of the budget, the
State Congress on the proposal of the Secretary of State for Finance and budget, has the right to
submit to the Great and General Council on a project to change the law to annual budget
.
In the year underway, in order to ensure the effectiveness and efficiency of management, in cases of proven
indifferibilità, the Congress of State, acting through the Secretary of State for Finance and | || Budget, on the recommendation of the Department Directors, after consultation with the mandatory
Commission of Public Finance Control, he may provide transfers of funds between chapters
belonging to the same as expenses and the same Department.
The payments made under the preceding paragraph shall not affect the balance of
statements and are subject to final signing during the presentation of the project of
variation referred to in the first paragraph of this Article or approval of the general statement
state.



Art. 26

Balances
In general summary of budgetary operations are shown separately:
- the balance of current transactions, equal to the difference between the total tax revenue and non-tax
, and the total current expenditure;
- The net balance to be financed, the difference between the total final revenue and total expenditure final
.
Art. 27
Contributions and donations
If current business year will present new revenue in the form of contributions and donations
hypothecated to the financing of projects or specific interventions in the public interest, the Congress
State, on the proposal of the Secretary of State for Finance and budget, has the power to
adaptation, including through the creation of specific budget chapters, the entry appropriations and spending
respect for the balance of the balance.
Of the referred to in the preceding paragraph shall be communicated to the Commission for Control of Public Finance
and request the formalization, at the time of submission of the draft
changes to the budget estimates referred to in Article 25.
Art. 28
forecast Statement of cash flows
The forecast situation of cash flows is prepared annually by the Directorate General of Public Finance
collaboration with the Treasury Service and is formulated on the basis of estimated
financial annual needs related to cash management in the calendar year beginning on 1st
January and end on December 31 of each year.
The forecast situation is presented by the Secretary of State for Finance and Budget to
State Congress for its formal adoption by December 31 of each year.
The Secretary of State for Finance and Budget is authorized to assume, even with
injunction, after consultation with the Director General of Public Finance and the
Director of ICS, withholding decisions most appropriate for the optimal allocation of financial resources
.
Of those emergency measures adopted shall be communicated to the Commission for Control of Public Finance
.
Art. 29
Exercise provisional
The provisional exercise of the budget, where it is impossible to meet the deadlines referred to in Article 18
may be permitted only with a special legislative measure
of the Great and General Council and not can in each case continue for a period exceeding six months.
During the provisional budget, budget management is allowed for one-twelfth of the expenditure
under each of the last chapter of the approved budget, as there are months
provisional process or the extent the increased expenditure required in the case of mandatory
spending and not susceptible to commitments or divisible payments in twelfths.


Art. 30
Power on mortgages and loans
The ignition of loans or issuance of the existing loans to cover a deficit between the total expenditure and revenue
proposed in the budget during the year in question may be
authorized exclusively by the law of the forecast budget approval, or with the laws of variation
same.
The individual operations and the financial and regulatory conditions are decided, after hearing the
advisory opinion of the Director General of Public Finance and the Director of ICS, with
administrative act of the State Congress, which is tnu or notify the Commission
of the Public Finance Control and the Great and General Council at its first meeting.
It 'also possible to acquire medium- and long-term application of certain rules of spending
.
Art.

31 Cash advances to meet temporary cash deficiencies, the Congress of State may resort, by deed and administrative
hearing the opinion of the Commission of Public Finance Control, to
cash advances in the short term, within the limits of the appropriations arranged from
budget estimate and subsequent changes.
By such acts must be reported to the Great and General Council at its first meeting.
The Congress of State, after consultation with the Commission required of the Public Finance Control
, may appeal by administrative act to frme financing through advances
treasury or bank credit lines, to meet the scheme 'immediate payment of charges
possibly charged to the Most Excellent Chamber resulting from a court judgment made effective or
for legislative or conventional binding commitments.
The transaction is formalized within the variation bil nThis forecasting.
Art. 32
Guarantees and financial exposure of the State

Attached to the budget law are listed guarantees and financial exposures of the state.
Art. 33
budget of the Regency Autonomy
The Regency has an autonomous budget with management autonomy as provided by
appropriate internal regulations, for currents of pure operating expenses, excluding those for the
service staff.
At the end of each term of the Regency, a copy of the report of the Fund
Individual is sent to the Bureau of the Great and General Council and to the Secretary of State
for Finance and Budget.
At each balance sheet date the eventual surplus of Directors is transferred to the budget of the State
.


Section IV - Multi-annual Budget
Art. 34
multi-annual Budget
The multi-annual budget covers a period of not less than three years and not exceeding five
.
The multi-annual budget is drafted in terms of competence, updated annually
when establishing the annual budget, in view of the implementation
of the current programs on the basis of commitments cotrattuali assumptions and commitments arising from
term spending laws.
The multi-annual budget is approved by the budget law, together with the annual budget
in the manner and within the period referred to in Article 18.
Art. 35
characters and effects of the multi-annual budget estimate
The multi-year budget highlights the most ning of resources and interventions related to
period considered on the basis of programmtiche lines contained in the economic program of
commitments arising from the application of laws and regulations in force as well as on assumptions of any new laws
; It constitutes consent to the assumption of commitments by future budgets, only for the multi-year expenses
already approved on the basis of laws, contracts, legal documents and court
.
The approval of the multi-annual budget alone is not authorization to collect or spend
.
Art. 36
Structure of the multiannual budget
The multi-annual budget consists of the summary of the revenue and expenditure
subject of multi-annual programming and the specific connections with the programs and projects of which
in the preceding paragraphs.
The multi-annual budget is configured to economic aggregates - functional and follows the classification
established for the annual budget.
Section V - Law and budget report
Art. 37
Budget Law and its implementing rules
The Secretary of State for Finance and Deputy Budget by the State Congress, it shall submit by the
second week of November each year, the pr jet law approving the financial statements of annual forecast
and many years of prediction of the State and Public Sector Entities
Enlarged.
The law indicates the means to achieving the objectives of economic policy and budget for
the reference financial year.
The same law may provide for amendments and additions to laws which necessitate
effects on the state budget and the budgets of the Broader Public Sector Bodies, both in
area of ​​expenditure as in that of the entry; contains provisions for finance and accounting
closely related to the annual budget management and any other available
deemed necessary to ensure the opratività the budget.
Art. 38

Forecasting and Planning Report The Secretary of State for Finance and Budget, as delegated by the Congress of State, it submits to
Great and General Council, together with the budget estimates, accompanied by a technical report
- accounting, a political relationship - including programmatic illustration of lines of
economic and social policy on the basis also of the economic program.
The technical report referred to above include in particular:
a) an illustration of the general summary of the annual budget with the demonstration of
changes compared to the previous year;
B) the evaluation for the entry of financial resources and their sources of funding and
analysis for the expenditure part of the annual programs ep uriennali;
C) the consolidated economic situation and medium-term forecasts.
TITLE III


FINANCIAL MANAGEMENT Section I - Revenue Management
Art. 39
Phases entry
All state revenues are the subject of assessment, collection and payment.

The revenues are considered proven when the right to credit for the Administration which,
identified the credit reason, its amount and the debtor, provides to enroll its
amount as the expertise of ' financial year during which the loan becomes payable.
The revenues are considered received when the subject that was held has made payment of the relevant amount
by the Treasury Department officials or by expressly delegated to
levy of dues.
The revenues are considered paid when the corresponding amount is acquired with
of specific emission order of insertion and is made AVAIL bile at the Treasury Service.
Art. 40
Live Collection delegation to officials
The Congress of State, with its own administrative act delegates the state officials to collect revenue
of competence with the rules laid down in each act of delegation and respecting
provisions contained in the rules of Audit.
The amounts collected are paid into special bank accounts held all'Ecc.ma Room.
Withdrawals of foreign currency amounts are versat at the Treasury Service edited by
officials expressly delegated by the State Congress.




Art. 41
Reports of the delegates to the revenue officials
The delegates to revenue officials have the obligation to submit, at set times dall'apposito
Regulations Accounting and when required by the supervisory bodies of public finance, a | || statements relating to the amounts levied and paid each amente
documentation supporting the amounts collected.
Section II - Management expenses
Art. 42
shopping Phases
The costs are the subject of commitment, validation, authorization and payment.
Art. 43

The Commitment of expenditure commitment of expenditure is related to the exercise of competence and be binding on within the limits of the appropriation
available within own budget.
The expenditure shall be committed when they are authorized by the competent
running of acts of legislative, administrative, contractual or judicial.
The Congress of State is the competent body to take over expenditure commitments within the limits of
appropriations approved in the anual budget, except for the possibility of delegated powers as provided in article 48.

L 'expenditure commitment was formalized at the time of r tration by the General Directorate of Public Finance
.
Art.
44 Enforceability of the act of spending
The act of spending becomes executive later affixing the stamp of legitimacy on the part of the Commission
of the Public Finance Control or the General Directorate of Finance
public within their respective powers, as provided in article 107.
the acts of expenditure are transmitted a copy to the Secretary of State for Finance and Budget.
Art.

45 Validation of expenditure The expenditure shall be paid during the time they are established the identity of the creditor and
the exact amount of the debt assumed commitment limits, on the basis of appropriate documentation || | capable of proving the right acquired by the creditor.
The liquidation competes office that has implemented the act of spending after the
feedback on the regularity of the delivery or performance and compliance of the same
to the terms and conditions agreed.
The act of clearance is issued and signed by the competent office manager and is
transmitted, together with the supporting documentation, the General Accounting Office for certification
that the accounting records, administrative and tax of the liquidation itself.

Art. 46

Ordering Payment The payment order consists of the provision given by the General Accounting
Treasury Service to provide full payment of the expenses on the basis of the payment order.
The payment order is related to a single act of liquidation.
The General Accounting Office issues the payment order containing the mandates that have the
payment of a specific act of liquidation.
The money orders, individual or collective, written on special forms are numbered consecutively
.
The payment order must be issued in the manner provided for in the Rules of Audit.
Art. 47
fixed and recurring nature Expenses
The costs arising from laws and contracts with recurrent or continuous in nature and character multi-year
agreed maturity, as well as those rit tained unavoidable for the proper functioning of the offices
and those relating to mandatory compulsory expenditure and can not be postponed,

Are subject to a simplified procedure in order to ensure timely execution of
periodic payments of the same.
The procedural rules referred to in the previous paragraph are established by the Rules of Audit.
The chapters relating to their totality to these spes are listed in detail in the attached
annual budget.
The Annex is approved with specific article of the budget law. Art.48


expenses delegates Officials at The Congress of State may, by administrative act, delegate officers to incur expenditure of modest
entities and urgent expenditure considered necessary for the performance of ordinary activities office and service
.
To this end, the judge shall open specific bank accounts under management to individual delegates
officials, up to the amount determined in the act of attorney and bank interest bound
in favor of ECC .but Room.
Art. 49
Reports of delegates officials the costs
The delegates officials the costs are obliged to submit to the deadlines set dall'apposito
Regulations Accounting and when required by the supervisory bodies of public finance, a | || statements relating to expenditure incurred in conjunction with the supporting documentation of the same.
Art. 50
Communication of proxies to
Commission of Public Finance Control
The acts of delegation referred to in Articles 40e 48, they are communicated to the Commission of
Control of Public Finance and the Directorate General of Finance public.
Art. 51
accounting and administrative apparatus Restructuring of the Department of Finance and Budget

The Title IV - Chapters I, II and III - Appendix "A" to Law 106 of 17 September 1993 is amended | || Annex "A" to this law.
Section III - Management control
Art. 52

Management Control In order to verify the degree of realization of the objectives of ensuring the correct and economic
management of public resources, the impartiality, the good performance of Public Administration and
the transparency of administrative action, the State and Public Sector Entities
Broader apply management control, second criteria and procedures established by specific Regency decree
and their respective implementing regulations.
Art. 53

subject of management control Management control relates to the entire administrative and management activities of the State and
Bodies of public sector and is carried conuna periodically.
The management control is inspired by criteria of integration and coordination between the State and Entities of
public sector, in order to ensure uniformity of the rules and consistency of the overall system
.
Art. 54
of
Management Control Report Management control period provides information to the Executive for the purposes of verification of
state of implementation of the planned objectives, and executives, so that they have the elements || | needed to assess the trend of service management they are responsible.
TITLE IV


STATEMENT GENERAL OF THE STATE Section I - General Provisions Art
. 55
management Results
The general statement summarizes and shows the final results of the annual budget management
than forecast.
The general statement of cash flows consists of the following documents:
a) the financial account;
B) the bill of residues;
C) the economic and financial account;
D) the annual summary of cash flows.
The link between the financial statement and the other components of the statement is made possible by
special connecting devices provided in the following articles.
Art. 56
Development and presentation of the general de lo
State report by June 30 of each year, the General Accounting Office prepares the General Account of the State for the year ended
Financial.
The draft statement, prepared in accordance with the preceding article, and accompanied by a Commission report
of Public Finance Control, is presented to the Great and General Council
by the Secretary of State for Finance and Budget by the second decade of the
November of each year together with the annexes accounts you.
Art. 57
technical accounting report at
statement to the draft report is attached a report containing alitica:
a) the main switchboards illustration summary r wounded to the financial balance sheet and the income statement
- capital of the state, with the demonstration of changes compared to
forecasts;

B) a statement of the status of implementation of projects and programs, with reference to the end of the financial year ended
;
C) the financial and economic consolidated framework -
overall balance of the management performance of the public sector, with high Effective nce of any significant events that occurred in
concluded during the year.
Art. Approval 58

The general accounts of the State and the accounts of entities of the public sector are
approved by the Great and General Council with a law ntro December 31 of each year.
Art. 59

Conti attachments Attachments to the general statements are presented for each entity of the broader public sector,
in the same manner provided for in Article 56 of this Law.
Section II - Financial account
Art. 60
Formation of the financial account
At the end of the financial year and not later than June 30 of each year, the General Accounting Office
provides the definition of all the data for the year ended for the purpose | || dell'approntamento the financial account project.

Art. 61

elements of the financial account The financial account, at the classification of the annual budget, highlights
:
a) the competence of the year revenues allocated, assessed, collected and postponed residue;
B) the expenses for the year allocated, impegnat, paid and postponed residue;
C) the loss of revenue and cost savings compared with the proposed appropriations;
D) the total amount of active and passive residues resulting from the management of competence and
from previous financial years.
No entries pertaining to the residues can be attributed in competence account and vice versa.
Section III - Statement of residues
Art. 62
Definition of active and passive residues
constitute active compounds the amounts assessed and not claimed within the closing of the financial year
.
They are residual liabilities of the sums involved, for which the Public Administration has
assumed the obligation of spending, not paid within the year end.
Art. 63 Establishment of residue

The General Accounting Office shall, in the preparation of the financial account, the
review active and passive residues, verificandoe the legal existence and the conditions of their maintenance
.
The arrears can not be the subject of further investigations.
The entry resources entered in skill and not ascertained constitute less revenue than forecast
.
The expenditure commitments for which there will be no reasons of their total or partial maintenance
due to non-acceptance by the Public Administration of any documented
spending obligation towards a third party, decay and provide cost savings.
The loss in income, as well as cost savings, contribute to determining the final result
management.
Art.
64 Preparation and presentation of the account of the residues
The statement of assets and liabilities waste is processed by June 30 of each year to care
General Accounting Office.
The active and passive residues lit on the respective chapters follow the classification of the annual budget
.
Their use for the purposes of collections and payments is allowed from the start of the new year
.


Art. 65
forfeiture of active compounds
The active compounds of non-recovery brought by the third year following their registration is
intend Perishing the administrative effects.
The eventual recovery of sums relating to Perishing declared residues count against the relevant budget chapter
in competence account the year in which it occurs.
The Congress of State, after consultation with the General Accounting Office Manager, at the proposal of
Secretary of State for Finance and Budget, may, through a resolution, to authorize the continued
statements of assets related compounds to revenue for which there is need to overcome
the limit set on the first paragraph.
The Perishing residual assets are recognized in a specific line of the balance sheet, notwithstanding the right to
the Congress of State to derogate from this obligation.
Art. 66
not collecting the residual assets
The active compounds can be recognized bad or non-existent and deleted from the account of the residues
and the balance sheet.
The definitive cancellation of the residual assets written off the balance sheet is prepared with
administrative act of the State Congress.
Art. 67
abatement residues of current expenditure,
capital and around games

The residues for current fixed costs, costs for works, supplies and services not paid by the third
financial year following that in which they were iscr cts means Perishing the administrative effects.
The residues related to capital expenditures for which the State has assumed obligation to pay for
contract or works or supplies executed, possno be maintained in the budget until after the fifth year following the year in
where they underwent their registration.
The Congress of State, after consultation with the General Accounting Office Manager, at the proposal of
Secretary of State for Finance and Budget, may, through a resolution, to authorize the continued
balance sheet amounts related to spee for which there is documented need for
exceed the deadlines stated in the preceding paragraphs.
These decisions are subject to ratification by the Commission of Public Finance Control
.
The declared passive residual lapsed and eliminated from the financial account are recorded in a separate caption
balance sheet.
The final deletion from the balance sheet of the residual liabilities
eliminated under this Article shall be ordered by administrative act of the State Congress.
The residues related to clearing entries can be kept in the budget until the fifth year following
to that under which such recognition. After that date the sums are eliminated
and played in competence of the year.




Art. 68
Reproduction and payment of residues eliminated renzione
The sums necessary to pay the arrears eliminated in previous years
administrative forfeiture, if the part of claimants request, provided that not more than || | period of ten years from the date of onset of cr finger, are found in the financial statements of competence
year through the use of the reserve fund for compulsory expenditure.
Section IV - Income Statement - Balance
Art. 69
Development of the income statement - Balance
By June 30 of each year, the General Accounting Office provides for the drafting of a
elaborated containing the economic and financial results relating to the previous financial year management
.
Art. 70
The income statement - Balance of State
The income statement - Balance of the State consists of the following schemes:
a) balance sheet;
B) income statement;
C) notes.
Art. 71

composition of the balance sheet The balance sheet includes the assets and financial assets and liabilities.
For each financial year, the balance sheet shows the value of stocks at the beginning of the year
and closing balances, separately for each cat categories of assets, receivables and payables.
Compensation shall be prohibited between games and liabilities.
Art. 72

composition of the income statement The income statement contains the positive and negative components, accounted for using the criterion of
economic competence.
The entries shall be classified according to their economic natur, with the highlight of the results
intermediate and final financial result.
The income statement, at the end of the financial year concerned, the findings and the commitments of the
appropriately adjusted financial account, the existent and contingencies arising from
waste management, as well as non-financial economic elements.
Appropriate items show the connection with the surveys and the financial balance sheet and commitments
sections side by side for a comparison between the values ​​recorded in the end of the period considered and
those related to the financial year precedent.




Art. 73

Notes On the income statement - Balance is attached the note egrativa that summarizes and demonstrates:
a) the equity changes related to fixed assets and other assets of any kind as well as the voices
most significant asset and liability arising from the management of the budget and
any other cause;
B) changes to the balance sheet as a result of the management of competence and
waste management;
C) the composition and analysis of the most significant items of the income statement.
Art. 74
Annexes to the income statement - Balance
The account of giving and of service Tesor ria, as well as a statement of claims and
treasury debts are presented as annexes to the statement of income - capital.
Section V - Public assets
Art. 75
Definition of Heritage State
The complex of property belonging to the State, as well as the legal relationship, active and passive,

That can be assessed, is the state properties.
Art. 76
Classification of state assets
The state assets are divided into non-property assets, unavailable assets and
available assets.
Art. 77
I no assets
They are part of the non-property assets, which are inalie able and managed by the State Congress, made
prejudice to the prerogatives of Government Auditors:
- rivers, springs , the streams and no artificial lakes;
And, if they belong to the state:
- roads, cemeteries and places of worship;
- The avio-surfaces;
- The actual fees payable to the State on the assets of another person, where the same rights are constituted on
utilities mentioned in this article for the achievement of the public interest.
The passage of non-property assets to the state property takes place through the issue of Decree
reggenziale.




Art. 78
I
I unavailable unavailable assets assets are inalienable and can not be taken away from the heritage of the State
.
They can also be taken away from their intended use, except by special decree
reggenziale.
They are part of unavailable assets, if they belong to the state:
- forests;
- Aqueducts, pipelines, power lines, telecommunication networks;
- Recognized properties of historical, archaeological and artistic;
- The collections of museums and art galleries, as well as all collections of historical and artistic interest
.
Are also part of unavailable assets:
- Cultural Heritage, palaeoethnological, paleontological by anyone and in any way
found in the subsoil;
- The goods or values ​​allocated to shareholders in the manner prescribed by the Accounting Rules
.
They are also considered unavailable all assets with intended use as a public service
addressed to the community, or to the law.
The unavailable capital property may be subject to economic evaluation,
limited to costs incurred also by way of extraordinary measures.
The accounting policies to be adopted under the pr previous paragraph shall be established by special decree
reggenziali.
Art. 79
I
available assets means property for producing income made up of natural or civil fruits
assets are available, and in any case all the goods not covered by the preceding Articles 77 and 78.
Art. 80

Classification of real estate assets are property of the State:
a) land and buildings;
B) buildings and structures, even if joined to the ground on a transitional basis, and everything in general
naturally or artificially incorporated into the soil properties Most Excellent Chamber.
Art. 81
Inventories and assessments of capital property
The inventories of the capital real estate should c nNote the following information:
a) the name, the location, the use to which they are intended and the office or service to which they are assigned;
B) the title of origin, the size in square meters. and mc., the results of the land registry, cadastral data
and the possible taxable income;
C) the value determined on the basis of the construction costs, including all charges related to the project design
new or upgraded;
D) easement, weights and burdens which are burdened;
E) the possible hypothecation;
F) any income;
G) year of use beginning.
The properties of recognized historical, archaeological and artistic are subject to specific inventory
.
Art. 82

Classification of movable Movable property are classified into the following categories:
a) furniture and fixtures;
B) plant, machinery and equipment for production of goods and services;
C) office equipment, machinery and technical tools;
D) Electrical and electronic equipment, including computers, electronic telephone systems,
mobile telephony;
E) vehicles in general;
F) securities, shares and equity participation;
G) money, postage stamps and coins, currency and foreign currencies and other securities and similar effects;
H) library materials.
For the purposes of compiling the inventory are also part of the movable property of the category
collections of museums, art galleries, archives, libraries and similar institutions.
Art. 83
Inventories and assessments of capital movable
The inventories of movable property must contain the following information:
a) the name and the description according to the nature and species;

B) the place where they are located and the office or service and cost center to which they are assigned;
C) the amount or number;
D) the purchase price or the value;
E) the year of acquisition.
The grinding operations to the values ​​of movable property, with the relevant procedural rules are laid down in the Rules of Audit
.
Art. 84
Universality of goods
Movable property of economic value content of the same species or nature can be inventoried
such universality with a unique inventory number and detected and attributed globally
to the service or cost center , subject to specific regulation.
Art.

85 Other inventories must also be completed and submitted inventories related to:
a) Third party assets on deposit, in use, on loan, leasing;
B) beneficial rights of leasehold;
C) sureties and guarantees.


Art. 86
General Inventory of real estate and movable assets
Each Department is required to compile and update annually, based on changes that occurred
in the consistency of assets and changes in the value of the same, the inventory of assets
property and furniture, including those owned by the Most Excellent Chamber held offshore.
The collection of such inventories is the general inventory of real estate and movable assets
and must be kept by the General Directorate of Public Finance, which will publish, at least three years
deadline, general inventory of real estate, as well as a prospectus
summary containing the global consistency of movable property.
Art. 87
Administration of capital property of the State
The capital property of the State, subject to the prerogatives of Government Auditors are
administered by the State Congress through the State Secrecy ria for Finance and Balance.
The property assigned to a public service means allocated to individual departments and
licensed for use by public bodies such as services depend.
Art. 88
Administration of capital movable property of the State
The Departments and Agencies of the public sector shall administer estates
movable assets owned by the state allocated to them for your own use or services they manage.
Securities and values ​​that are part of the patrimony of the state are administered by the State Congress for
through the Secretariat of State for Finance and Budget.
Section VI - Treasury Service
Art. 89
of Treasury Service Management
The Treasury Service of the State and Entities of the Public Sector Broader
is managed in accordance with the provisions of Law 35 of 3 March 1993 "Establishment of the Service
Single treasury "and in the manner laid down by specific conventions.
Art. 90

On the subject of Treasury Treasury Service are entrusted with the operations of the financial performance of
Public Administration and in particular those aimed at revenue collection, the
payment of expenses, to the custody of securities and values ​​and associated performance
required by applicable law, the accounting regulations or specific agreements.
Art.
91 Composition of state budget
The Treasury Department has a cash divided as follows:
- current cash, with possible further division between free and bound sums subject to different
remuneration periodically reviewable, to meet the daily needs of the
Treasury Service;
- Storage tank, consisting of one or more current accounts, whose management is subject to procedural constraints
established by the Rules of Audit.
Art. 92
periodic cash Situations
The Treasury Department is obliged to transmit to the State and the institutions of the public sector,
for the necessary and appropriate checks, copies of the daily cash situation and any other || | necessary documentation.
Art. 93
The annual summary of cash flows
The General Accounting Office, based on the accounting records and the monthly situations
transmitted by the Treasury Department, elaborates in the annual year-end summary of the || | cash flow, provided in subparagraph d) of Article 55 that occurred during the financial
and the state debt and liquidity credits.
Art. 94
deposit and custody of securities and values ​​
At the Treasury Department is responsible for the custody of the state-owned titol, as well as securities and
values ​​deposited by individuals, organizations, and as security companies, including the values ​​unavailable
allocated to equity.
Section VII - Consolidated Statement
Art. 95
Consolidation

In consolidated financial statements include the organizations of the public sector.
Art.

96 Principles of consolidation The consolidated financial statements expresses the real and objective situation in the public sector.
The consolidation is carried on the balance sheet and income statements.
The assets and liabilities of balance sheets are valued on a consistent basis. Consistent
with different legal nature of the budgets of the bodies of the public sector
are drawn with uniform classification criteria.
The reference date for the consolidation is unique.
Art. 97

The consolidated financial statements The consolidated financial statements consists of the following elements:
a) balance sheet;
B) income statement;
C) notes.
The schemes to be used for the preparation of the consolidated balance sheet and consolidated income statement
account are the same for all the subjects referred to in Article 95.
Art. Contents of the consolidated financial statements 98

Any difference on consolidation is shown under intangible assets in the balance sheet
out in section a) of the preceding article.
Receivable financing are included in fixed assets, distinguishing the portion in the short term,
while other receivables are part of current assets, indicating the component
medium - long term.
The shareholders' equity is shown separately from liabilities.
The memorandum accounts include commitments and guarantees of the public sector towards third,
with the exception of those concerning the relationships between the institutions of the public sector that are part of the consolidation
.
Please refer to Accounting Regulations for matters not covered by this Article.
Art. 99

Notes The notes to the consolidated financial statements shows the changes that occurred within the scope of consolidation
, provides data and information that could allow the comparative analysis between the operation in the course
and the previous one.
The notes attached to the consolidated financial statements, complete the quantitative data shown in the diagrams
balance sheet and income statement of the previous article, in order to facilitate the reading of the budget
.
TITLE V CONTROLS


Section I - Controls and functions
Art. 100

Nature of controls Checks on the management of the budget and to 'IMPLEMENTATION of projects and spending programs are
politico - institutional, administrative - accounting and legitimacy.
Art. 101
political control - institutional
The State Congress has control of about implementing projects and spending programs, as well
on individual interventions, in order to verify their compliance with the budgetary choices approved.


Art. 102

The Judicial preventive legality and next hyenas made, with reference to the legislative provisions
, the budget law and in compliance with the general principles stated in this legg.
The scrutiny referred to in the previous paragraph for the Commission of Public Finance Control
that it uses to perform its functions of the Directorate General of Public Finance
and particularly of the Central Service of whose control Annex "a" to
this law, in the manner established by the Rules of Audit.
Art. 103
Administrative control - accounting
The acts related to budgetary management are sttoposti in administrative and accounting controls at
by the General Accounting Office referred to in Article 51.
Art. 104

Composition and appointment of the Commission of Public Finance Control
E 'established the Commission for Control of Public Finanz
composed of five members appointed by the Great and General Council by a majority of 2/3 of its members in the first
three votes and an absolute majority ap rtire the fourth ballot.
The voting for the appointment may also be repeated in the same board meeting.
The Commission's composition is as follows:
- a magistrate appointed by the Administrative Court, as Chairman;
- A professional registered in the professional register of Chartered Accountants appointed by the National Commission of Free Professions
, with Vice President;
- Three members appointed by the Great and General Council, including one proposed by the Directors of
minority, selected from experts with proven experience in the legal, economic and administrative
.
Members of the Commission shall serve for a trie nium, with the possibility of reappointment for a

Period not exceeding three years. For the performance of their function will receive a monthly compensation
compared to a standardized price for the professional association of chartered accountant and
proportionate to attendance at meetings of the Commission; the reference values ​​will be established in
every three years by the State Congress.
The appointment as a member of the Control Commission is incompatible with the mandate
council, with leadership positions in political parties represented in the
Great and General Council, with the employment relationship, contractual or conventional continuously at
any nature with the state, with the bodies of the tradi Broader Audience participation and state authorities
or otherwise, with the membership of bodies whose acts are subject to the control of
Commission.
Art. 105

Operation The quorum for meetings is still required the presence of at least three members including the
President or in his absence the Vice - President.
Resolutions are passed by a majority of those present and an equality of votes the Chairman's vote
.
The members who do not participate in more than three consecutive meetings without justification cease from
and must be replaced within 60 days.
In case of revocation or termination from office for any reason the President or the Vice President
, the Congress of State is authorized to ask the pr temporary replacement by
enactment of appropriate Regency Decree waiting d lla final appointment of the deputy by the Great and General Council
. The replacement of Members of the Commission must be
immediately and in any case within two months dallacessazione of office.
They are sent back to the relevant internal regulations the provisions on procedural arrangements for
carry out the functions set out in this law.
Copy of the regulation referred to in the preceding paragraph is sent to the State Congress, which gives
communication to the Great and General Council at its first meeting.
Art. 106

Competencies The Commission of Public Finance Control has the following skills in financial and administrative matters
:
a) verification of the consistency between the guidelines adopted with the economic program and
content of the annual budget, the multiannual budget of the State
and the budgets of the institutions of the public sector;
B) review the general accounts of the State, of the accounts of entities
Broader Public Sector, as well as of the consolidated account;
C) examination of all the documents relating to changes to the budget provided for in article 25;
D) preventive legality and next, cn the manner set forth in articles;
E) issue opinions in all cases expressly provided by law and in cases of disputes which may arise
in procedures relating to the management of expenses.
As regards items a) and b), the Commission of Public Finance Control
draw up their reports which also expresses motivated technical opinion
providing comments and suggestions on the rationalization of public resources.
Reports shall be submitted to the Great and General Council, respectively, with the financial statements of
annual forecast and the multiannual budget of the State and Entities' Broader Public Sector
, and with the General Account of the State.
Art. 107 Preventive control

The Commission of Public Finance Control plays a preventive legality
administrative acts that directly or indirectly impact on the
State budget management.
The Commission of Public Finance Control also checks the financial coverage of expenses
provided for by laws and decrees reggenziali submitted to it, in accordance with the provisions of Article 9.

Examines acts having the following characteristics relating to:
a) contract bids for the acquisition of works, equipment and supplies, acts and contracts that commit a
or more financial years for expenses that exceed the limit set by Regulation
of Accounting or by specific laws;
B) expenses related to contributions not required by laws and conventions related to relations regulated by
collaboration and professional services exceeds the limit set by the Accounting Rules
entities;
C) the resolutions of the bodies of the public sector relating to the administrative and organizational
acts of extraordinary character not previously programmed
that may have impact on the state budget;

D) the resolutions of the bodies of the public sector concerning the design and
realization of works and installations and the acquisition of equipment and other assets of
amount above the limit set by the Rules of Audit;
E) resolutions relating to the use, for any amount of funds from the reserve and fund
intervention provided for in Article 24 of this Law;
F) the administrative acts that have amnesties d expense for amounts due for the next financial
;
G) acts on the alienation, the purchase or exchange of real estate owned
Most Excellent Chamber;
H) documents concerning the purchase, sale or exchange of securities, shares and other equity;
I) acts of concession or modification of real rights of ownership Most Excellent Chamber goods.
The legitimacy of the acts of expense amount lower than that stipulated in the preceding paragraph
control, with the exception of deeds of any amount made immediately enforceable under
fourth paragraph to article 108 and the acts spending foreseen in b), c), d), e), f) gh) and
) of this Article, it shall be exercised by the General Directorate of Public Finance.
Art. 108
Outcomes of preventive control
If the act submitted for consideration is deemed legitimate, the Commission shall endorse
giving effect to the act, otherwise the act is returned with the mention of causes of illegality
.
And 'right to request the Commission, when it deems necessary, clarifications or additional
documentation and additions when examined: after 15 days of receipt of the clarifications requested
, the measure becomes executive if the Commission does not He declares the illegality.
If within 15 days of receipt of the Act, the Commission does not ask for an extension of the same duration or
fails to express its opinion, the act becomes executive.
Of any non pronunciations presented annual report to the Permanent Council Commission
Finance.
The instruments subject to prior checking, when declared urgent by the State Congress and
postponed, can be immediately executed under the responsibility of the State Congress
pursuant to article 113. || c) point | the measures referred to above are still subject to judicial review next
.
The Commission of Public Finance Control is required to forward to the Great and General Council
, at the presentation of rendico to the General State Administration, a report about
to its work, highlighting in particular those acts become immediately enforceable.
Art. 109
next
Control The next control is exercised on the accounts of the State and on the records of the bodies of the enlarged public sector
attached to the state budget.
The next check is aimed at verifying the consistency, efficiency and economy of operations and the organizational apparatus
functionality - c ntabile as a whole.
To achieve the objectives referred to in the preceding paragraph, the Commission may use,
by agreement with the State Secretary for Finance and the Budget and heard the opinion of
General Director of Public Finance, the collab r external Relations highly qualified professional
in the technical, accounting and administration.
The next check on the accounts of the State and Public Sector Bodies Broader happens
of individual acts or acts of synthesis related to representative management of a variety of measures
not individually subject to control, in order to find the regularity of
administrative and accounting procedures.
The Statutory Auditors of the bodies of the public sector are required to send to the
Commission at least every six months, references on i results of checks carried out on the basis
with applicable laws.
The Commission of Public Finance Control is required to annually transmit to
Secretary of State for Finance and Budget and the Great and General Council, on the occasion of the approval
statements, a report on the results the next inspection implemented under
of this Article.
Art. 110
Subsequent monitoring of fixed costs and recurrent
The Commission of Public Finance Control can exercise the legality next
acts subject to simplified procedure with respect to the fixed nature of expenses and
claimant under the first paragraph of Article 47 of this law.
Art. 111
Supervision and checks on the Treasury Service

The supervision of Treasury Service is exercised by the Secretary of State for Finance and Budget
assisted or represented by the Director General of Public Finance and the Director General Accounting Office
.
The controls on the Treasury Service are prepared by the Secretary of State for Finance and Budget
or the Commission of Public Finance Control assisted or represented as
to the preceding paragraph, through the Inspectorate for the Office of Banking Supervision, under the Law
3 March 1993 n.35.
Art. Other functions 112

The Commission of Public Finance Control carries on the work supervision of officials
delegates the collection and direct payment of sums, as well as of each office in charge of the training and the
' update inventory records in order to ensure
at the real substance of the assets with the accounting records.
The Commission, in the exercise of its duties, may propose amendments and additions
with laws and regulations in financial and accounting matters.
Section II - Liability

Art.113 Responsibilities of Members of the State Congress
The members of the State Congress respond precisely and severally in the following cases:
a) when contract obligations and They have expenses payments deliberate or not
approved in the manner prescribed by law;
B) when they give over to acts of spending that did not pass the budget legality
by the relevant organs according to the provisions of this Act;
C) when they gave effect to acts of expenditure undertaken on an expedited basis and not ratified
next street from the Commission of Public Finance Control.
Art. 114
Liability of Members of the Commission for Control of Public Finance

Members of the Commission for Control of Public Finanz respond
jointly own and Public Administration of the damage caused as a result of their work.
Art. 115
Responsibilities of Managers and Delegates accounting officers
The Director General of Public Finance and the General Accounting Office Manager
respond just as part of their responsibilities and competencies:
a) have allowed the payment of expenses not duly authorized by laws and executive administrative acts
or not supported by adequate supporting documents;
B) they have failed to give effect to obligations that the state is obliged to execute and whose
omission has caused damage to the state.
They shall be exempt from liability when dimostrin to have acted on written order to be carried
were required.
The Managers and delegates are responsible for their own accounting officers of the permits issued and
of the orders given for the execution of payments receipts.
The same report directly if violazi any of the rules that dictate provisions
administrative and accounting matters contained in this Act and the Rules of Audit.
Art. 116

The Responsibility of civil servants employed by the State are personally and severally liable when they give the course at the expense
into acts and become non-executive contracts.
They are also responsible when they compete with their behavior to cause violations of
referred to in the preceding paragraph.
The same personally liable only for acts performed in the exercise of the functions
inherent in their office.
Art. 117
Responsibilities of Delegates officials
The delegates officials, referred to in Articles 40 and 48 of this Act, are responsible for their own payments
, Outs, the resulting r recordings, of the accounts and the regular | || conservation with them the values ​​and the r ativa documentation they have in
delivery.


Art. 118
Responsibility for handling money
Officials authorized the handling of public money based on their own shortages
when they have not worked with the diligence required for the performance of their duties.
Anyone without proper authorization, engages in the handling of public money it responds
civilly, without prejudice to the prosecution where warranted extremes.
Art. 119
Obligations of denunciation
Members of the Congress of State, Chief of Staff, Executives, Managers of services and
state employees who become aware of violations of rules or procedures established
in current regulations on public accounting, must make reasoned report to
Commission of public Finance Control.

The Commission, after carrying out the necessary investigations, if it considers the merits of
violation, transmits the signaling for the adoption of measures that concern the
Secretary of State for Finance and Budget, to Congress of State and the Chief of Staff, made
prejudice to the prosecution where warranted extremes;
any of these measures is presented annual report to the Permanent Council Commission Finance.
TITLE VI FINAL PROVISIONS


Section I - Final Provisions, Transitional and implementing Art.120


Accounting Rules The detailed rules for implementation of this law will be a set of Regulations
of Accounting, which will be enforced on a provisional basis by the State Congress
with its decision within three months from the date of approval of this law, and which must be approved by special
definitely Regency decree within the next 24 months .

Art.121 Gradualness application
The general accounts of the State and the Entities playe r S Public Enlarged for 1998
will be drawn up on the basis of existing legislation at the time of approval of the budget of '
year 1998.
The budgets for 1999 will be prepared in accordance with principles laid down
this Act, except for the obligations contained in articles 12, 13, 14 and 15, which are to be implemented starting from
'operating fund next rio.
By 31 December 1998 the Technical Office of Cadastre Land Registry is required to allibrare to all assets owned properties
Most Excellent Chamber, included in the general inventory, referred to in Article 86 | || of this Act, in the financial year.
The provisions of Article 22 of the present law will come into force within 24 months of
entry into force of the law.
Art. 122
Repeal of laws and regulations
With the entry into force of this Act is repealed Act 70 of November 9, 1979, and all
other laws and regulations inconsistent with this Act , subject to the transfer
to the offices referred to in Annex a to this Act the functions and responsibilities hitherto assigned to
Secretariat Administrative General and the Accounting à State laws and regulations still in force
.
Art. 123
This Act, except for Title V shall enter into force on 1 July 1998 comes into
force on 1 January 1999.


Our Residence, this day of February 19 1998/1697 dFR

THE CAPTAINS REGENT
Luigi Mazza - Marino Zanotti




THE SECRETARY OF STATE FOR INTERNAL AFFAIRS


ORGANIC EQUIPMENT ANNEX "A"
The Title IV - Chapter I - II - III of Annex A to Law 17 September 1993 n. 106 is amended
:
Title IV

The Department of Finance and Budget Department of Finance and Budget Council is composed of:
- General Director of Public Finance;
- Manager General Accounting Office;
- Executive Office for Economic Planning. CHAPTER I


DEPARTMENT OF STAFF POSTS Ranked # 3 CLERK OF SECRETARIAT FUNCTIONS
-
plays the typing service and secretarial

in the Offices of the Department, with || | operational autonomy.
-
Provides practical storage of
, the keeping of records and protocols and


to the duplication of documents.
- On disposal of

Offices responsible for running performance

administrative and accounting-technical, they assume that


adequate professional preparation or
work experience.

SPECIFIC DEGREE Lower School with qualification.
SUBJECTS OF EXAMINATION shorthand, professional subjects.
QUALIFICATION SKILLED ADMINISTRATIVE CLERK LEVEL PAY 4


CHAPTER II GENERAL DIRECTORATE OF PUBLIC FINANCE POSTS N.
1
DIRECTOR GENERAL OF


FISCAL FUNCTIONS - Directs and coordinates activities of the


General Directorate of Public Finance, in the context of

skills and
legal attributions.
In particular:
-
provides to ensure the consistency of the operational programs


prepared by the Officers of the various administrative services


with budgetary policy;
- It carries legitimacy
control functions on the acts of expenditure;
- Organizes inspections and

checks on revenue and expenses of the State and of each other structure

public;
- Care setting and technical processing


draft budgets of annual forecast and multiannual

providing to its

coordination with those of the Public Bodies

Companies and Autonomous;
-
Oversees the management of the assets
State, of Warehouses and the


General Superintendency of the State;
- Shall define,
coordinate and verify the policies and guidelines

for the control of management, the realization of


specific projects or programs, as well as for
optimization and development of

management of financial resources, relations with the


international financial organizations and with the

Public Sector Entities widened;
- Prepare reports, proposals and work

Plans on administrative and financial

, operating methods and settings

executive programs;
-
Carry out the tasks entrusted by laws and regulations to the Secretary General


Administration. SPECIAL PROVISIONS


Flexible schedule.

Appointment of the Congress of State for 3 years renewable once

.
EDUCATION
Degree in economics and law

disciplines, with experience at the level


directors not less than 8 years.
(The title of the study is prerequisite


in accordance with the last paragraph of Article 10 of the

Law 86 of 25/11/80).
QUALIFICATION MANAGER.

11 PAY LEVEL SEATS No. 1 EXTERNAL RELATIONS MANAGER FUNCTIONS

collaborates with the Director General
, with the departmental structure

reporting techniques
and the setting of


operational projects or programs aimed at
management and development of relations with


economic and financial organizations and international
bodies of the Broader Public Sector
and

external state participation.
In particular:
- by the timely and proper

completion of the formalities administrative and financial


provided for in the statutes of the Economic and Financial Bodies

International;
-
Provides channeling and coordinating


administrative and accounting procedures in relations with

Authorities of the Broader Public Sector
and || | state-owned, with particular


reference to management of the Treasury Service
Unica;
-
Coordinates relations with Public Entities and Companies Autonomous

SPECIFIC English language proficiency, willingness to travel abroad.
DEGREE Degree in economic and legal disciplines.

SUBJECTS OF EXAMINATION Public Law, Administrative Law
,
International Law, English Language
.

EXPERT QUALIFICATION LEVEL PAY 9
PLACES Ranked # 1 RESPONSIBLE LEGAL
FEATURES - Collaborate with the Director General

, with departmental structure
at
study and development of legislation in

regarding economic-financial or otherwise


relevant to the management of public finance and

for all tasks related to the activity
institutional Office.
- Care, also in

agreement with the State Attorney, the contractual relationships and conventional


with Banks, the
Insurance, companies and financial
bodies of

Broader public Sector and state-owned

well as all the technical and legal aspects of the


management and control of public finances. SPECIAL PROVISIONS


flexible schedule
EDUCATION
Law Degree with



professional qualification MATERIAL EXAMINATION
Public Law,
Administrative Law, International Law


EXPERT QUALIFICATION IN BUSINESS '
PROFESSIONAL LEVEL


9 PEOPLE PAY No 1 ADMINISTRATIVE ASSISTANT
FEATURES - Performs all activities


administrative and accounting tasks assigned.
-
He collaborates in the formulation of administrative acts

entrusted to the Office.
SPECIFIC Flexible hours.
EDUCATION Diploma in Accounting or equivalent and English Language.
SUBJECTS OF EXAMINATION Administrative Law, Accounting, English Language.

ADMINISTRATIVE ASSISTANT QUALIFICATION LEVEL PAY 7
PLACES No. 1 OPERATOR ADMINISTRATIVE FUNCTIONS
- Collaborate in the preparation of administrative acts
and Tax Office.
- Exerts service, on the orders of and

General Manager of Managers.
- Performs secretarial duties.
SPECIFIC Flexible hours.
EDUCATION

Diploma in Accounting or equivalent, and English-language title

.
SUBJECTS OF EXAMINATION Accounting, Administrative Law and English Language.

QUALIFICATION OPERATOR TECHNICIAN ADMINISTRATIVE PAY LEVEL 6

PLACES No. 1 SECRETARY FUNCTIONS
-
character performs administrative performance


execution of tasks entrusted to the Office.
-
Conduct activities of typing,
duplication,
practical storage, record keeping and


Protocol and updating of files

- Can be It called the use of computerized systems
.
SPECIFIC Flexible hours.
EDUCATION

School Diploma Media Inferiore
qualification /
specialization.

SUBJECTS OF EXAMINATION Vocational subjects
,
typing
knowledge of computer systems.

ADMINISTRATIVE OPERATOR QUALIFICATION LEVEL PAY 5

PLACES No. 1
DIVISION MANAGER


CENTRAL ADMINISTRATIVE FUNCTIONS
-
collaborates with the General Manager

for the completion of all functions at the same delegated
and || |
responsible and coordinates the activities of the entire unit operating
.
- In particular:
- Oversees the

study and project preparation of the budget

annual and multiannual
with its annexes as well


of readying projects
change in State budgets;
- Carries out functions of the legality of acts

spending;
- Coordinates the management of the

superintendency, Heritage and the


Warehouses State SPECIAL PROVISIONS

Flexible schedule.
EDUCATION
Degree in Economics and Business

with 5 years experience
Administration.

SUBJECTS OF EXAMINATION Public Law, Administrative Law
,

General and Applied.

QUALIFICATION RESPONSIBLE
UNITA 'OPERATIVE LEVEL


PEOPLE PAY 10 No. 1 EXPERT REPORT AND PROCEDURES MANAGEMENT FUNCTIONS
-
collaborates with the Manager for all the tasks related
|| | Office of education practices
.
SPECIFIC Flexible hours.
EDUCATION Degree in Economics EXAM MATERIALS

Public Law and Administrative
,

General and Applied.
QUALIFICATION EXPERT ACTIVITY 'PROFESSIONAL. 9 PEOPLE PAY LEVEL

No. 1 EXPERT REPORT AND PROCEDURES FUNCTIONS
-
collaborates with the Executive and Accountable

tasks entrusted to the Office.
SPECIFIC Flexible hours.
EDUCATION

Degree in Economics.

Diploma in Accounting or equivalent degree with at least five years experience


in Public Administration


SUBJECTS OF EXAMINATION Public Law and Administrative
,

General and Applied.
QUALIFICATION ADMINISTRATIVE EXPERT. 8 PEOPLE PAY LEVEL


No. 1 ASSISTANT ADMINISTRATIVE FUNCTIONS - Performs all activities


administrative and accounting tasks assigned.
SPECIFIC Flexible hours.
EDUCATION Diploma in Accounting or equivalent.
SUBJECTS OF EXAMINATION Administrative Law, Accounting.

ADMINISTRATIVE ASSISTANT QUALIFICATION LEVEL PAY 7
PLACES No. 1 SECRETARY
FEATURES - Plays of character administrative


performance in carrying out the tasks entrusted to the Office
.
-
Conduct activities of typing,
duplication,
storage practices, record keeping and


of
protocol and update files.
- It can be called the use of computerized systems
.
SPECIFIC Flexible hours.
EDUCATION

School Diploma Media Inferiore
qualification /
specialization.

SUBJECTS OF EXAMINATION Vocational subjects
,
typing
knowledge of computer systems.

ADMINISTRATIVE OPERATOR QUALIFICATION LEVEL PAY 5 PLACES

No. 1 EXPERT AUTHORITY FUNCTIONS - Provides:
accomplishment of the administrative practices

for the purchase of goods | || with operational autonomy within

preset programs;
To the management of the

Genres Magazzeno of Monopoly;
Supply of stationery distribution


for all state offices, the

various furnishings and equipment.
- Controls the handling of accounting
users
public telephone.
SPECIFIC Flexible hours.
DEGREE Degree in economic and legal matters.
SUBJECTS OF EXAMINATION Administrative Law, Public Law, Accounting.
QUALIFICATION EXPERT ACTIVITY 'PROFESSIONAL. 9 PEOPLE PAY LEVEL


No. 1 ASSISTANT ADMINISTRATIVE FUNCTIONS - Collaborate with

Responsible for the functions entrusted to the same
and
its care directives and handles | || the Magazzeno Monopoli

State and executes
handling accounting and administrative


with responsibility for operations performed


as part of general requirements.
SPECIFIC Flexible hours.
EDUCATION Diploma in Accounting or equivalent.
SUBJECTS OF EXAMINATION Administrative and Accounting Law.

ADMINISTRATIVE ASSISTANT QUALIFICATION LEVEL PAY 7
SEATS No. 2 OPERATOR ADMINISTRATIVE FUNCTIONS
-
character performs administrative and accounting functions


running the tasks assigned
Office.
- E 'expert in the use of machines and terminals in


Office equipment - collaborated in conducting the storehouse


and is responsible for its management in
different branches.
SPECIFIC Flexible hours.
EDUCATION
Diploma in Accounting or equivalent

equivalent (
knowledge of computer systems).
EXAM MATERIALS Materials Professional, Administrative Law.
QUALIFICATION OPERATOR TECHNICIAN ADMINISTRATIVE.

6 PAY LEVEL SEATS No. 2 OPERATOR SECTION MONOPOLY
FEATURES - Under the


Manager provides guidelines for the preparation of
orders, the lever, and the | || relative distribution, storage and

to the arrangement of the material and its

cataloging.
- It provides for the distribution of the material.
SPECIFIC Flexible hours. Exhausted
EDUCATION Middle School with qualification and specialization.
SUBJECTS OF EXAMINATION Vocational subjects.
QUALIFICATION OPERATOR TECHNICIAN.

LEVEL PAY 5 PLACES No. 1 EXPERT MANAGEMENT


SHAREHOLDERS AND STOCK VALUES
FEATURES - Keeps

the general inventory of state assets, and it care
upgrade.
- Manages any contract regarding the
state assets.
- Care contract management insurance

- Care management accounting values ​​of


philatelic and numismatic and one of the warehouses of the capital and reserves

Magazzeno the values ​​of the State
.
SPECIFIC Flexible hours.
EDUCATION Degree in Economics.
SUBJECTS OF EXAMINATION Institutions of Public Law and Administration, Accounting.
QUALIFICATION EXPERT ACTIVITY 'PROFESSIONAL. 9 PEOPLE PAY LEVEL


No. 1 ASSISTANT ADMINISTRATIVE FUNCTIONS - Collaborate with

Responsible for the functions entrusted to the same
and
its care directives and handles | || Magazzeno the values ​​and performs the

related accounting operations and administrative

with responsibility for operations performed


as part of general requirements.
SPECIFIC Flexible hours.
EDUCATION Diploma in Accounting or equivalent.
SUBJECTS OF EXAMINATION Administrative and Accounting Law.

ADMINISTRATIVE ASSISTANT QUALIFICATION LEVEL PAY 7
PLACES No. 1 ASSISTANT TECHNICIAN ADMINISTRATIVE FUNCTIONS
- care the correct management of

database and is kept continuously updated
| || of all real estate properties
state.
- He collaborates with the expert
Heritage Management and

Magazzeno Figures at the management of contracts relating

capital assets of the state.
SPECIFIC Flexible hours.
EDUCATION Diploma in Surveying.

SUBJECTS OF EXAMINATION Vocational subjects
, Administrative Law
,

Legislation on the Territory. ADMINISTRATIVE ASSISTANT TECHNICIAN QUALIFICATION


7 PAY LEVEL SEATS No. 2 OPERATOR ADMINISTRATIVE FUNCTIONS
- Assists in administrative activities and accounting
- E 'expert in the use of machines
accounting and
supplied terminals.
- Performs secretarial duties.
SPECIFIC Flexible hours.
EDUCATION Diploma in Accounting or equivalent.
EXAM MATERIALS Materials Professional, Administrative Law, Typing.
QUALIFICATION OPERATOR TECHNICIAN ADMINISTRATIVE PAY 6

LEVEL SEATS No. 1
DIVISION MANAGER


CENTRAL CONTROL FUNCTIONS
-
collaborates with the General Manager

for the completion of all functions at the same
delegated and is | ||
manager and coordinates the activities of the unit operational
.
- In particular:
- Takes care of the technical and administrative support activities



to the Commission of Control of Public Finance
;
- Carry out inspections and audits extraordinary


under current accounting rules;
- Participates with advisory function to the

sessions of the Trade Union Colleges
Entities'

Broader Public Sector;
- Coordinates activities
management control
.
SPECIFIC Flexible hours.
EDUCATION
Degree in Economics and Business

.with 5 years experience at managerial level


SUBJECTS OF EXAMINATION Public Law and Administrative
,

General and applied.
QUALIFICATION MANAGER OF UNITS 'OPERATING LEVEL

PEOPLE PAY 10 No. 1 EXPERT MANAGEMENT CONTROL FUNCTIONS
- expounds the

continuous monitoring and periodic evaluation and final
the degree of implementation
, under
economic, technical and administrative

, the commitments of the programs and


of initiatives undertaken by the Government or by
individual departments
SPECIFIC Flexible timetable.
EDUCATION - Bachelor's degree in Business Administration.

SUBJECTS OF EXAMINATION Public Law, Administrative Law
,

General and Applied.
QUALIFICATION EXPERT ACTIVITY 'PROFESSIONAL LEVEL PAY

9 SEATS No. 2 EXPERT CONTROL OF LEGALITY' AND INSPECTIONS
FEATURES instructs the practices subject to the


of the Commission's control
of
Public Finance Control.
It exerts extraordinary inspections and audits


in relation to current accounting regulations.
SPECIFIC Flexible timetable.
EDUCATION

Degree in Economics.

Diploma in Accounting or equivalent degree with at least five years experience

in

Public Administration.
SUBJECTS OF EXAMINATION Public Law, Administrative Law, General Accounting
and Applied.

ADMINISTRATIVE EXPERT QUALIFICATION LEVEL PAY 8
PLACES No. 1 OPERATOR ADMINISTRATIVE FUNCTIONS
-
performs character performance administrative and accounting

running of delegated tasks


Office - E 'expert in the use of terminals and computers


Office supplied SPECIFIC flexible hours.
EDUCATION Diploma in Accounting or equivalent.
EXAM MATERIALS Materials Professional, Administrative Law, Accounting.

ADMINISTRATIVE OPERATOR QUALIFICATION LEVEL PAY 6
PLACES No. 1 SECRETARY
FEATURES - Plays of character administrative


performance in carrying out the tasks entrusted to the Office
.
-
Conduct activities of typing,
duplication,
storage practices, record keeping and


of
protocol and update files.
-
It can be called the use of computerized systems
.
SPECIFIC Flexible hours.
EDUCATION

School Diploma Media Inferiore
qualification /
specialization.
SUBJECTS OF EXAMINATION materials professional typists.

ADMINISTRATIVE OPERATOR QUALIFICATION LEVEL PAY 5
CHAPTER III GENERAL ACCOUNTING OFFICE

PLACES No. 1


GENERAL ACCOUNTING OFFICE MANAGER FUNCTIONS
-
performs management functions in relation to the tasks


Office entrusted with full autonomy and
operation.
In particular:
- Care management accounting

of all economic transactions and financial
state.
-
Oversees the formation of the draft Statement

General of the State.
- Oversees the

contabile- economic management of the staff employed by the

State. SPECIAL PROVISIONS


Flexible schedule.
EDUCATION
Degree in Economics and Business

with 5 years experience
Administration. (The title of the study is prerequisite


under the last paragraph of article 10 Law

11.25.80 n. 86).

SUBJECTS OF EXAMINATION Public Law and Administrative
,

General and Applied.

QUALIFICATION EXECUTIVE LEVEL


PEOPLE PAY 10 No. 1 ACCOUNTING MANAGER 'FINANCIAL
ECONOMIC FUNCTIONS
-
collaborates with the Manager for all functions at the same

delegated, coordinates and is responsible
, the Finance Division


Sheet and Income Statement , which is responsible for managing and


an audit of all economic and financial operations related


to the costs and revenues of
competence of the Budget | || State as well as the control of all


payment orders issued by various offices.
It provides for the elaboration of the


General Statement of the State.
SPECIFIC Flexible hours.
EDUCATION Degree in Economics.
SUBJECTS OF EXAMINATION Institutions of Public Law and Administration, Accounting.
QUALIFYING RESPONSIBLE UNITS 'OPERATING LEVEL PAY 9


SEATS No. 2 EXPERT ACCOUNTING'
FINANCIAL
ECONOMIC BALANCE


FEATURES - Collaborate with the Executive and the


Head of Finance Division and Economic-Asset

for functions to the same
delegated, particularly

performs functions of control and management of all operations


economic and financial of the State Budget, as well as control capillary

of all

payment orders issued by the various offices and to the elaboration of the


General Statement of the State.
SPECIFIC Flexible hours.
EDUCATION

Degree in Economics.

Diploma in Accounting or equivalent degree with at least five years experience

in

Public Administration.
SUBJECTS OF EXAMINATION Institutions of Public Law and Administration, Accounting.
EXPERT QUALIFICATION operational section 8

PAY LEVEL SEATS No. 3 ASSISTANT ADMINISTRATIVE FUNCTIONS
-
Performs all activities

administrative and accounting tasks assigned.
-
He collaborates in the formulation of administrative acts
.
SPECIFIC Flexible hours.
EDUCATION Diploma in Accounting or equivalent.
SUBJECTS OF EXAMINATION Administrative Law, Accounting.

ADMINISTRATIVE ASSISTANT QUALIFICATION LEVEL PAY 7
SEATS No. 2 OPERATOR ADMINISTRATIVE FUNCTIONS
-
performs character performance administrative and accounting

running of delegated tasks

Office.
- E 'expert in the use of terminals and computers

supplied to the Office.
- Also performs secretarial activities.
SPECIFIC Flexible hours.
EDUCATION
Diploma in Accounting or equivalent

equivalent (
knowledge of computer systems).
EXAM MATERIALS Materials Professional, Administrative Law, Accounting.
QUALIFICATION OPERATOR TECHNICIAN ADMINISTRATIVE PAY 6

LEVEL SEATS No. 1 SECRETARY FUNCTIONS
-
character performs administrative performance


execution of tasks entrusted to ' Office.
-
Conduct activities of typing, duplication and

estate records and protocol,

practical storage and inventory.
- It 'called the use of terminals and computers

.
SPECIFIC Flexible hours.
EDUCATION Diploma Middle School with the qualification course /
specialization.
SUBJECTS OF EXAMINATION materials professional typists.

ADMINISTRATIVE OPERATOR QUALIFICATION LEVEL PAY 5 PLACES
No. 1 ACCOUNTING MANAGER 'PERSONAL FUNCTIONS
-
collaborates with the Manager for all functions at the same

delegated, coordinates and
is responsible, the personnel Division

which is entrusted with the

contabile- economic management personnel

to the State in all its dependencies || | aspects.
-Provvede The processing


budget estimates relating to staff
chapters.
SPECIFIC Flexible hours.
EDUCATION Degree in Economics.
SUBJECTS OF EXAMINATION Institutions of Public Law and Administration, Accounting.
QUALIFYING RESPONSIBLE UNITA 'OPERATIVE. 9 PEOPLE PAY LEVEL


No. 5 ASSISTANT ADMINISTRATIVE FUNCTIONS - Performs all activities


administrative and accounting tasks assigned.
-
He collaborates in the formulation of administrative acts
.
SPECIFIC Flexible hours.
EDUCATION Diploma in Accounting or equivalent.
SUBJECTS OF EXAMINATION Administrative Law, Accounting.

ADMINISTRATIVE ASSISTANT QUALIFICATION LEVEL PAY 7
SEATS No. 2 OPERATOR ADMINISTRATIVE FUNCTIONS
-
performs character performance administrative and accounting

running of delegated tasks

Office.
- E 'expert in the use of computers and terminals


supplied to the Office - also performs secretarial activities.
SPECIFIC Flexible hours.
EDUCATION
Diploma in Accounting or equivalent

equivalent (
knowledge of computer systems)
EXAM MATERIALS Materials Professional, Administrative Law, Accounting.
QUALIFICATION OPERATOR TECHNICIAN ADMINISTRATIVE PAY 6

LEVEL SEATS No. 1 SECRETARY FUNCTIONS
-
character performs administrative performance


execution of tasks entrusted to ' Office.
-
Conduct activities of typing, duplication and

estate records and protocol,

practical storage and inventory.
- It 'called the use of terminals and computers
.
SPECIFIC Flexible hours.
EDUCATION
Graduate school

Media Inferiore
qualification course /
specialization.
SUBJECTS OF EXAMINATION materials professional typists.

ADMINISTRATIVE OPERATOR QUALIFICATION LEVEL PAY 5