Del. Corte dei conti, Sez. regionale di controllo della Sardegna, 23 gennaio 2008, n. 3
Diritti di rogito - Vicesegretari - Limite di 1/3 della retribuzione Annual
Diritti di rogito - Vicesegretari - Limite di 1/3 della retribuzione Annual
1. WHEREAS
The Secretary General of the Municipality of Selangor by letter prot. No 5717 of 28.2.2007 had requested an opinion, without invoking Article 7, C.8 of Law 131 of 2003 on the allocation procedure and correct calculation of the allowance payable to the Deputy Secretary-General pursuant to Section. Negotiable 11, 9. 5.2006 for the activities carried out directly by these deeds.
The Chamber, by Opinion No. 6 / 2007, declared inadmissible the question from both the subjective and objective terms.
The issue was revived by the Mayor of Selangor through the Council of Local Authorities that - with deliberazione n. 17 in data 6.12.2007 dell’Ufficio di Presidenza – ha dichiarato inammissibile la questione.
QUESTIONI PRELIMINARI
a) ammissibilità soggettiva
1.La Sezione, nel precedente parere in termini n. 6/2007, ha chiarito esaustivamente i profili di ammissibilità soggettiva di accesso alla funzione consultiva della Sezione di Controllo della Corte dei Conti.
1.1.La riproposizione della questione, a firma del Sindaco del Comune e per il tramite del Consiglio delle Autonomie locali, pone la questione prospettata sul piano della collaborazione istituzionale attuando la ratio di cui all’art. 7, c. 8, della n. 131 del 2003 relativamente alla funzione consultiva della Sezione di Controllo della Corte of Accounts.
2. The request object is then subjectively acceptable because it comes from the Mayor of Selangor, institutional authority constitutionally equiordinata to other organs of the Republic and representing the interests of the Community exponential, and as such a body entitled to request the assistance of the Institutional Section Court of Auditors.
b) eligibility objective
3. In relation to the objective assessment of ineligibility referred to in Resolution No. 17/2007 dated 12/06/2007 taken by the Council of Local Authorities, as well as properly represented in the act, it is settled case-law the Council's assessment of self- Not binding on the Local Section.
3.1. In fact,'s legal assessment of the matter before the Chamber (above all the importance of the matter in public accounting) comply with the internal limits of the advisory function, such as exclusive competence of the Chamber, where the Council of Local Authorities responsible for evaluation political-institutional (the outer limits of the consultative function) on the institutional importance of the issue for the system of local governments.
3.2. The Council also recalls the previous section opinion condemning a profile of the applicant's ineligibility objective opinion.
3.3. In this respect it is clear that the revival of the matter a general and abstract sound pads inadmissible objective highlighted in that earlier opinion.
3.4. In the minutes called in the introduction, the Council of Local Authorities declared inadmissible the request for an opinion submitted by the Mayor of Selangor since the question was not relevant to the field of public accounting but to administrative institutions of the nature of remuneration.
3.4.1. On this point, we call the previous No opinion 13/2007 of this section to reaffirm the principle that public accounting is (therefore the responsibility of the control section of the Court of Auditors) to verify the legitimacy of the assumptions and interpretative criteria disbursement of fees charged to public finance, especially when the answers to the questions represented different effects may arise against the finances of the organization.
3.5. The issue in question is also relevant for the Community of Selangor, on the terms represented by the Mayor pro-tempore.
3.5.1. The Chamber, in this case, is called an assessment of whether there is an overriding interest in the institutional expression of opinion required thereby overcoming the prior question as to relevance.
3.6. The Chamber also notes that interest subsisting in view of the existence of objective questions on implementation and interpretation of the contract concerning the allocation of the national collective rights of deed.
3.7. Thus, with regard to the above, the Department could accept the issue from the objective side.
FACT AND LAW 4. The Mayor of Selangor requesting an opinion regarding the interpretation of the rules regarding compensation to the Municipal Secretary for rights under Article deed. Presidential Decree 21 of December 4, 1997, No. 465, in relation to art. 11 of the Negotiable, 9.5.2006, which recognizes the rights of compensation for the deed to the staff responsible for the duties of Deputy Secretary "for the requirements in place during periods of absence or incapacity of the town clerk, owner of Its function, specifically with regard to criteria for the allocation of rights of deed between Secretary-General and Deputy Secretary-General on an annual basis, since the maximum amount payable annually by the entity for the Secretary General is equal to 1 / 3 of salary in enjoyment Secretary pursuant to art. 41, paragraph 4, of Law No. 312/1980, and the Deputy Secretary responsible share "in relation to the period of actual replacement.
4.1. Article. 41, c.4, of L. 11/07/1980 No 312 provides that 75% of the competing rights of deed to the town clerk to a maximum of one third of their salary entitlement. L 'art. 11 of the Negotiable fund local self-signed in data 9.5.2006 riconosce il medesimo compenso al personale incaricato delle funzioni di vice - segretario, per gli adempimenti posti in essere nei periodi di assenza o di impedimento del segretario comunale e provinciale titolare della relativa funzione.
4.2. Per quanto di interesse di questa Sezione, ai fini della tutela dell’interesse pubblico della Comunità e degli interessi dell’amministrazione, l’Ente dovrà corrispondere l’indennità in oggetto entro i limiti specificati nel seguente p. 4.3.
4.3. La richiesta di parere, circoscritta ai termini così enunciati, presuppone a sua volta due ordini di questioni preliminari così sintetizzabili:
se il limite massimo di un terzo dello stipendio debba be reported as an objective parameter of the compensation, the salary of the Secretary-General replaced, or whether it should refer to the salary of Deputy Assistant Secretary General and actually Rogante;
if the salary, as explained above, should be completed by the person that actually all Rogante 'era of (or) replacement, or those tables.
For the first of two preliminary questions, it seems that the section, although given the uniqueness of the objective function Rogante, the non-timely payment of the fee - as outlined in art. 41, paragraph 3 of Law No 312, 1980 cit. - Consequently lead to a configuration satisfying undoubtedly a compensatory nature. Such a compensatory nature means that, in the amount of the payment can be separated from non-coincidence of the reference salary brackets in the second parameter that is Rogante the municipal secretary or, failing this, his replacement, the condition is that the criterion of reasonable remuneration the quality and quantity of professional work, despite the above stated unit of function. Consequently, the limit of 1 / 3 of the salary will be calculated in case of replacement, the annual remuneration gained from comprehensive table substitute. With regard, then, the second of preliminary questions with regard to the salary annuo tabellare, si ritiene qui di recepire l’orientamento della giurisprudenza amministrativa fondata sulla considerazione che, nel computo, non possa tenersi in considerazione la retribuzione in dodicesimi, percepita dal dipendente in relazione all’attività di servizio effettivamente prestata. Ciò perché la limitazione in parola, sussistente in base all’art. 41, della legge 8 giugno 1962, n. 604, non è stata riprodotta nel testo dell’art. 41, della legge n. 312 del 1980 e la parola “stipendio” contenuta in quest’ultima norma va intesa come stipendio annuo e, pertanto, come retribuzione teorica e non come retribuzione effettivamente percepita e ragguagliata al periodo di servizio prestato (cfr. Cons. Stato, Sez. IV, 18.4.1996, n. 491).
Risolte con tali interpretazioni le questioni preliminari e, quindi, il significato della terminologia contrattuale di cui all’art. 11, comma 4, del CCNL del comparto autonomie locali, laddove questa introduce la formula “in godimento” senza, peraltro che quest’ultima possa essere interpretata in contrasto con quella apparentemente diversa di “stipendio spettante” contenuta nella norma richiamata, in virtù dell’insuperabilità del principio di gerarchia delle fonti, occorre esprimere il richiesto parere in ordine ai criteri di ripartizione del compenso tra il Segretario comunale ed il vice Segretario comunale, in rapporto ai periodi di sostituzione e on an annual basis. Taking into account the respective upper limits of payment of compensation and the fact that the intervention of the deputy in the notarial acts presupposes the absence of the owner replaced, in a continuous and unitary function Rogante, quantification and redistribution among the beneficiaries under 75% of the rights of deed will reach its end to annual accounts, the whole period of extra duties performed and salary within the limits outlined in the preliminary answer to the question sub b, to the exclusion of other voices salary.
PQM
Section, in respect of the above into account, the state eligible for an opinion in question.
The foregoing observations and is the opinion of the Chamber of Control of the Court of Auditors of Sardinia. (...)
0 comments:
Post a Comment