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L. December 24, 2007, No 244 - Article 1 cc. 379-380, 385-386 - Article 3, c. 137

L. 24 dicembre 2007, n. 244
Disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2008)

Art. 1

(...)
379. Per gli anni 2008-2010 le disposizioni che disciplinano il patto di stabilità interno degli enti locali di cui all’articolo 1 della legge 27 dicembre 2006, n. 296, sono modificate e integrate come segue:
a) al comma 676, le parole: «per il triennio 2007-2009» sono sostituite dalle seguenti: «per gli anni 2007-2010»;
b) al comma 677, le parole: «2007, 2008 e 2009» sono sostituite dalle seguenti: «2007, 2008, 2009 e 2010»;
c) dopo il comma 678 è inserito the following:
"678-bis. For the year 2010 the coefficients established for the year 2009 under paragraph 678, subject to three-year data originally recruited for the quantification of the maneuver. '
d) after paragraph 679, add the following:
"679-bis. For the years 2008-2010, contributed to the operation of the provinces and municipalities, as determined pursuant to paragraphs 678 and 679, which have a three-year average for 2003-2005 of the positive cash balance, calculated pursuant to Section 680, is zero. Consequently, the policy objectives set out in paragraph 681 are equal to the corresponding average financial balance of the 2003-2005 period calculated in terms of shared competence consists of the sum of the amounts resulting from the difference between the findings and commitments for the current account, and the difference between cash receipts and payments to the party in the capital account, net revenue from debt collection and expenditure of the grant of credits `.
e) paragraph 681 is replaced by the following:
" 681. For compliance with the objectives of the internal stability pact institutions must achieve financial balance in terms of cash and expertise, for the year 2007, and only shared competence, for the years 2008, 2009 and 2010, equal to the corresponding balance average period 2003-2005 improved the extent determined annually pursuant to Section 678, c), or of paragraphs 679 and 679-bis. For 2008 alone entities in 2003-2005 showed an average balance of mixed competence and more positive average balance of cash can achieve the goal of improvement in terms of net balance of mixed competence, or, alternatively, terms of cash and expertise. The increased revenues resulting from the implementation of Sections 142, 143 and 144 contribute to achieving the objectives of the internal stability pact.
681-bis. For institutions referred to in paragraph 679-a, which have, in 2003-2005, an average value of capital revenue arising from the disposal of real estate assets and securities, not intended for the same three-year lapse advance loans, more than 15 percent of final average earnings, net of recoveries of loans, the policy objectives for the years 2008-2010 are reduced by an amount equal to the difference between the amount of income in excess of above limit 15 per cent and the annual contribution determined pursuant to paragraphs 678 and 679, provided that this difference is positive. In case of difference of zero or negative policy objectives continue to remain at a level equal to the balance of the financial period 2003-2005 the average calculated in terms of shared competence. '
f) in paragraph 683, first sentence, the words:' For purposes of paragraph 686, the financial balance for each of the years 2007, 2008 and 2009 and the average for the period 2003-2005 are calculated, both for the management of competence for the cash 'is replaced by the following: For the purposes of paragraph 686, the financial balance and the average for the period 2003-2005 are calculated for 2007, both for the management of competence for both the cash and, for the years 2008, 2009 and 2010, only for the management of shared competence '
g) paragraph 684 is replaced by the following:
" 684. The budget of local authorities which are subject to the provisions of the internal stability pact should be approved, from the year 2008, by including estimates of income and expenditure in the current account to the extent that, together alle previsioni dei flussi di cassa di entrate e spese di parte capitale, al netto delle riscossioni e delle concessioni di crediti, sia garantito il rispetto delle regole che disciplinano il patto. A tal fine, gli enti locali sono tenuti ad allegare al bilancio di previsione un apposito prospetto contenente le previsioni di competenza e di cassa degli aggregati rilevanti ai fini del patto di stabilità interno.»;
h) il comma 685 è sostituito dal seguente:
«685. Per il monitoraggio degli adempimenti relativi al patto di stabilità interno e per acquisire elementi informativi utili per la finanza pubblica, le province e i comuni con popolazione superiore a 5.000 abitanti trasmettono trimestralmente al Ministero dell’economia e delle Finance - State General Accounting Department, within thirty days after the end of the reporting period, using the web system specifically intended for the internal stability pact in the site "www.pattostabilita.rgs.tesoro.it 'means information relating to both the management expertise that the cash through a prospectus and in the manner determined by decree of the said Ministry, after consultation with the State-city and local governments. By the same decree defines the prospectus objective demonstration determined for each institution pursuant to paragraphs 678, 679, 679-bis and 681-bis. The failure to send the prospectus demonstration program objectives is to breach the Stability Pact procedure. Failure to communicate to the web system of the situation of receivership pursuant to Section 688, as shown in the same decree, the agency determines the default subject to the rules of the internal stability pact. '
i) after paragraph 685 is inserted as follows:
"685-bis. In order to activate, with the participation of associations of local authorities, a new system for gathering data regarding the financial capability of the budgets of local information system that complements the operations of public bodies (SIOP), by decree of the Minister 'Economics and Finance, in consultation with the Minister and the Minister for Regional Affairs and Local Self-Government, in consultation with the State-city and local governments have established the content and how to monitor, during the year, the findings and commitments, according to aggregation and scan time adapted to the needs of finance public. The concrete realization of the system is made after identification and quantification of the costs of its funding. '
l) paragraph 686, is added at the end the following sentence: "The failure of certification is a failure to internal stability pact `.
m) after paragraph 686, add the following:" 686-bis. If withdrawals are recorded by conti della tesoreria statale degli enti locali non coerenti con gli obiettivi in materia di debito assunti con l’Unione europea, il Ministro dell’economia e delle finanze, sentita la Conferenza Stato-città ed autonomie locali, adotta adeguate misure di contenimento dei prelevamenti»
380. La facoltà della regione autonoma Valle d’Aosta e della provincia autonoma di Bolzano di applicare le regole del patto di stabilità interno nei confronti dei loro enti strumentali, nonché per gli enti a ordinamento regionale o provinciale, prevista all’articolo 1, comma 663, della legge 27 dicembre 2006, n. 296, è estesa anche nei confronti delle università non statali di cui all’articolo 17, comma 120, the Law of 15 May 1997, n. 127.

(...) 385. From the year 2008 with the agreement referred to in paragraph 1 of Article 660 of the Law of 27 December 2006, no 296, can be taken as reference for the internal stability pact on financial balance, even before the conclusion of the proceedings and the approval of the decree provided for in paragraph 656 of that article 1, when testing according to the rules of the second and the third sentence of paragraph 665 of that article has achieved its term positive outcomes for the achievement of fiscal targets.
386. It is extended to the year 2008, the exclusion from compliance with the objectives of the Pact internal stability, already scheduled for the years 2006 and 2007 by Article 1, paragraph 689, of Law December 27, 2006, No 296, for local governments for which in the years 2004 and 2005, also part of a year, the department council was Commissioner in accordance with Articles 141 and 143 of the consolidated laws on local government, referred to Legislative Decree 18 August 2000, No 267. With regard to personnel costs, apply to these institutions to the provisions for the institutions included in the objectives of the internal stability pact.

Article 3

(...) 137. In regard to the provisions of the agreements and arrangements referred to in paragraph 131, for regions and local authorities subject to the internal stability pact corresponding higher staff costs are excluded, for the year 2008, from the expenditure relevant to compliance with the provisions of the Stability Pact. (...)

L. December 27, 2006, No 296
Provisions for the formation of the annual budget and multi-state (Finance Act 2007)

Unique Art

(...) 676. For the protection of the economic unit of the Republic, provinces and municipalities with a population exceeding 5,000 inhabitants contribute to the achievement of fiscal targets for the years 2007-2010 with compliance with the provisions of paragraphs from 677 to 695, which constitute fundamental principles of coordination of public finance within the meaning of Rule 117, third paragraph, and Article 119, second paragraph of the Constitution.
677. The budget is fixed in terms of reducing the trend of fund balance for each year 2007, 2008, 2009 and 2010 .
678. To determine the specific objective of improving the balance, the entities referred to in paragraph 676 should follow the following steps:
a) calculate the three-year average for the period 2003-2005 in cash balances, as defined in paragraph 680 and the resulting from their final accounts, and apply to it, if not, the following coefficienti:
1) province: 0,400 per l'anno 2007, 0,210 per l'anno 2008 e 0,117 per l'anno 2009;
2) comuni con popolazione superiore a 5.000 abitanti: 0,330 per l'anno 2007, 0,205 per l'anno 2008 e 0,155 per l'anno 2009;
b) calcolare la media triennale della spesa corrente sostenuta in termini di cassa in ciascuno degli anni 2003, 2004 e 2005, come risultante dai propri conti consuntivi, ed applicare ad essa i seguenti coefficienti:
1) province: 0,041 per l'anno 2007, 0,022 per l'anno 2008 e 0,012 per l'anno 2009;
2) comuni con popolazione superiore a 5.000 abitanti: 0,029 per l'anno 2007, 0,017 per l'anno 2008 e 0,013 per l'anno 2009;
c) determinare the annual amount of maneuvering by the sum of the amounts, taken in absolute value, referred to in points a) and b). Entities that have a positive three-year average for the period 2003-2005 in cash balances determine the amount of competition in the movement using only the coefficients relating to the expenditure referred to in subparagraph b).
678-bis. For the year 2010 the coefficients established for the year 2009 under paragraph 678, subject to three-year data originally recruited for the quantification of the maneuver.
679. In the event that the percentage of the amount referred to in paragraph 678, letter c), 2003-2005 three-year average amount of final expenditure, net of credit allocation it appears, for municipalities mentioned in paragraph 676, above 8 percent, the municipality must consider the objective of the internal stability pact, the amount equal to 8 percent of that three-year average.
679-bis. For the years 2008-2010, contributed to the operation of the provinces and municipalities, as determined pursuant to paragraphs 678 and 679, which have a three-year average for 2003-2005 of the positive cash balance, calculated pursuant to Section 680, is zero. Consequently, the policy objectives set out in paragraph 681 are equal to the corresponding average financial balance of the 2003-2005 period calculated in terms of shared competence, consisting of the sum of the amounts resulting from the difference between the findings and commitments for the current account, and the difference between cash receipts and payments for the part in capital, net of revenue from the collection of debts and the costs arising from the granting of credits.
680. The financial balance is calculated on a cash basis as the difference between the final revenue and current and capital account, the final costs of current and capital accounts, which are derived from the final accounts. In financial balance are not considered revenue from collection of debts and expenses resulting from the granting of credits.
681. For compliance with the objectives of the internal stability pact institutions must achieve financial balance in terms of cash and expertise, for the year 2007, e di sola competenza mista, per gli esercizi 2008, 2009 e 2010, pari al corrispondente saldo medio del triennio 2003-2005 migliorato della misura annualmente determinata ai sensi del comma 678, lettera c), ovvero dei commi 679 e 679-bis. Per il solo anno 2008 gli enti che nel triennio 2003-2005 hanno registrato un saldo medio di competenza mista positivo e maggiore del saldo medio di cassa possono conseguire l'obiettivo di miglioramento in termini di saldo finanziario di competenza mista o, in alternativa, in termini di cassa e di competenza. Le maggiori entrate derivanti dall'attuazione dei commi 142, 143 e 144 concorrono al conseguimento degli obiettivi del patto di stabilità interno.
681-bis. Per gli enti di cui al comma 679-bis which have, in 2003-2005, an average value of capital revenue arising from the disposal of real estate assets and securities, not intended for the same period in the early redemption of loans, more than 15 percent of final average earnings, the net of recoveries of loans, the policy objectives for the years 2008-2010 are reduced by an amount equal to the difference between the amount of income in excess of this limit of 15 per cent and the annual contribution determined pursuant to paragraphs 678 and 679, provided that this difference is positive. In case of difference of zero or negative policy objectives continue to remain at a level equal to the balance of the average financial period 2003-2005 calculated in terms of shared competence.
682. For the purposes of the sales profits of respect for the internal stability pact state transfers are counted in terms of expertise and cash to the extent notified as such by the State concerned.
683. For the purposes of paragraph 686, the financial balance and the average for the period 2003-2005 are calculated for the year 2007, and for the management of competence for both the cash and, for the years 2008, 2009 and 2010, the sole management of shared competence the difference between the final revenue and expenditure to the end of the net revenue from the collection of debts and the costs arising from the granting of credits. In financial balance is not are considered the capital revenue collected in 2003-2005, arising from the disposal of real estate assets and securities for use in the same period, the early redemption of loans. For municipalities with a population exceeding 5,000 inhabitants in the financial balance are not considered capital expenditures and current account, authorized by the Ministry, necessary for the activation of new offices of judicial offices, including those relating to the move.
683-bis. Limited to the year 2007, the financial balance useful for compliance with the internal stability pact are not considered capital expenditures and current account incurred by municipalities for the completion of orders issued by the President of the Council of Ministers following a declaration of a state of emergency. By decree of President of the Council of Ministers have identified the costs referred to in the preceding period, the municipalities involved and the extent to grant to each municipality within the total amount of € 5 million for the year 2007
684. The budget of local authorities which are subject to the provisions of the internal stability pact should be approved, from the year 2008, by including estimates of income and expenditure in the current account to the extent that, together with flow forecasts cash receipts and capital expenditure side, net of recoveries and credit allocation, be ensured that the rules governing the pact. To this end, local authorities are required to attach to the budget of a separate statement containing the estimated aggregate cash and expertise relevant to the internal stability pact.
685. For the monitoring of compliance relating to the internal stability pact and to acquire items of information useful for the public finances, the provinces and municipalities with a population exceeding 5,000 inhabitants transmit quarterly to the Ministry of Economy and Finance - Department of the General Accounting Office, within thirty days after the end of the reporting period, using the web system is tailored to the Stability Pact interno nel sito «www.pattostabilita.rgs.tesoro.it», le informazioni riguardanti sia la gestione di competenza che quella di cassa, attraverso un prospetto e con le modalità definiti con decreto del predetto Ministero, sentita la Conferenza Stato-città ed autonomie locali. Con lo stesso decreto è definito il prospetto dimostrativo dell'obiettivo determinato per ciascun ente ai sensi dei commi 678, 679, 679-bis e 681-bis. La mancata trasmissione del prospetto dimostrativo degli obiettivi programmatici costituisce inadempimento al patto di stabilità interno. La mancata comunicazione al sistema web della situazione di commissariamento ai sensi del comma 688, secondo le indicazioni di cui allo stesso decreto, determina per l'ente inadempiente l'assoggettamento the rules of the internal stability pact.
685-bis. In order to activate, with the participation of associations of local authorities, a new system for gathering data regarding the financial capability of the budgets of local information system that complements the operations of public bodies (SIOP), by decree of the Minister 'Economics and Finance, in consultation with the Minister and the Minister for Regional Affairs and Local Self-Government, in consultation with the State-city and local governments have established the content and how to monitor, in progress 'years, the findings and
commitments, according to appropriate combinations and scan time the needs of public finance. The concrete realization of the system is made after identification and quantification of the costs of its funding.
686. For the purpose of verifying compliance with the objectives of the internal stability pact, each of the entities referred to in paragraph 676 is required to send within the deadline of March 31st of the year following the reference to the Ministry of Economy and Finance - State General Accounting Department of a certificate, signed by the legal representative and the head of the financial service, according to a prospectus and in the manner defined by the decree referred to in paragraph 685. The failure of certification is failure to internal stability pact.
686-bis. If you record withdrawals from the accounts of local authorities by the state treasury not consistent with the objectives of debt assumed with the European Union, Minister of Economy and Finance, in consultation with the State-city and local governments, shall adopt appropriate measures containment of withdrawals.
687. For institutions established in 2003-2005, refers to the average of the years, including during the same period for which financial statements are available and if you have the budget for one year only, the latter is the basis of annual calculation on which to apply the rules of the internal stability pact. The deadline for the application of internal rules of the Stability Pact to bodies set up in 2006 to the provinces and the autonomous region of Sardinia, established under the Regional Law January 2, 1997, No 4, and whose bodies were elected following consultations administrative 8 and 9 May 2005, is extended to 1 January 2009, taking as a basis of calculation on which to apply the rules, the results for 2007.
688. Local police stations in accordance with Article 143 of the consolidated text of the laws on local government, referred to Legislative Decree 18 August 2000, No 267, subject to the rules of the internal stability pact since following its re-election of the bodies.
689. Are only valid for the years 2006 and 2007 with the objectives of the internal stability pact, for which local authorities in the years 2004 and 2005, also part of a year, the department council was Commissioner in accordance with Articles 141 and 143, consolidated text of the laws on local government, referred to Legislative Decree 18 August 2000, No 267. 690. The disclosures required by paragraphs 685 and 686 are made available to UPI and hip by the Ministry of Economy and Finance method and content found through specific agreements. (...)