Below we publish the review with the summary of the principle of the most interesting rulings of the regional control sections of the Court of Auditors filed over the last few weeks.
Limits and constraints on accessory treatment
The reference to the «overall amount of resources allocated annually to the ancillary treatment of personnel», contained in Article 23, paragraph 2, of Legislative Decree 75/2017 is to be understood as including the sum of all the resources allocated to the ancillary treatment (of the sector , holders of organizational positions, managers, municipal and provincial secretaries). Therefore, the spending ceiling envisaged by the law can only refer to the overall spending, and not to that of the individual categories. It is in this context that, as has been noted, «the Joint Sections, during the certification of the 2016-2018 CCNL (SS. RR. during the inspection no. 6/SSRRCO/CCN/18) highlighted how the fund incentive and the resources for position and result bonuses of organizational positions, although distinct, are closely connected in a system of “communicating vessels”, as a possible growth of one can be compensated by the decrease of the other, underlining how the reduction of resources allocated to the remuneration of the POs can benefit the decentralized resources fund, always in compliance with article 23, paragraph 2 of Legislative Decree no. 75/2017″.
Regional control section of Lombardy – Opinion no. 195/2024
Technical incentives and central purchasing body
In the event of recourse to the central purchasing body for assignment procedures, the share to be paid to it is the 25% indicated by article 45, paragraph 8 of Legislative Decree no. 36/2023, to be calculated on the amount envisaged by the 2nd paragraph of article 45 which, as specified, must be pre-ordained for the dual purpose of allocating the financial resources to the «technical functions carried out by the employees specified in Annex I.10 and for the purposes indicated in paragraph 5″. Which means that the calculation draws from 2 percent of the value of the works, services and supplies based on the award procedures, in the two components of 80 percent, to be allocated to incentives in favor of personnel for the technical functions performed (paragraph 3 ), and 20 percent, which the exchange is required to allocate for the purposes specified in the above-illustrated paragraphs 6 and 7 of the same article 45. This distribution thus ensures compliance with the purpose set out in paragraph 5 also by the exchange of commission. Aim which for its part the administration is in any case required to guarantee with reference to the remaining 75 percent, of which part, equal to 20 percent, must therefore be allocated “for the purposes referred to in paragraphs 6 and 7”. In other words, 20 percent of the 25 percent of the resources attributable to the central purchasing body, equivalent to 5 percent, cumulated with 20 percent of the 75 percent remaining in the body’s hands, equal to 15 percent, totals the 20 percent called up from the 2nd paragraph of article 45, the finalization of which in compliance with the following paragraphs 6 and 7, allows not to betray the will of the legislator, as indicated in paragraph 5 of article 45 and better explained in the following paragraphs 6 and 7.
Regional control section of Lombardy – Opinion no. 196/2024
Accessory treatment resources
The correct management of the resources intended for decentralized bargaining is divided into three mandatory and sequential phases: 1) identification of the resources in the budget; 2) adoption of the deed of establishment of the Decentralized Resources Fund (establishment of the accounting restriction on the resources); 3) signing of the annual decentralized contract (completion of the obligation). The need for the entire administrative and contractual process to be completed within the year with the signing of the supplementary decentralized contract responds to the primary need to guarantee both the effectiveness of the organisation’s planning, to which the annuality of the resources available is generally connected , is a useful pursuit of its objectives. In this case the resources (stable and variable) due in the following financial year are re-attributed to it through the current portion FPV instrument. However, the following hypotheses may also occur: a) establishment of the fund within the financial year and contract not signed within the financial year: in this case the resources (stable and variable) flow into the restricted share of the administration result and are immediately applicable, also in temporary operation; b) fund not established during the financial year and, consequently, contract not signed: in this case only the stable resources flow into the restricted share of the administrative result, while the variable resources constitute budget savings.
Regional control section of Puglia – Resolution n. 117/2024