CIRCUMSTANCES
1. The Council of local forwarded to the Chamber, by memorandum dated July 30, 2010 prot. No 10203/1.13.9 a request for an opinion from the Mayor of the town of Monteriggioni, with which he calls "an interpretation of Article. 9, paragraph 4 of DL 78/10 when it provides that the contract renewals of staff for the 2008-09 biennium can not provide for increases that exceed 3.2%, wondering if this provision relate to either: a) wage increases standing alone, b ) only to determine increases in service that have occurred on the treatment table of employees, c) also recognized the share under Article. 4, paragraph 2 of the Negotiable 07.31.2009, part of the treatment accessory. "
The institution also asked whether with the phrase "the salary will be adjusted accordingly," it necessarily require a forced recovery from the administration and, possibly, what is the correct way to proceed and whether it is correct for the service provider to employees the amount recognized under 'Art. 4 CCNL approved before the entry into force of that decree.
CONSIDERED
First
According to well-established course taken by the Court of Auditors' opinions to be expressed in terms of the Article. 7, paragraph 8, of Law 131 of 2003, check in advance if the request for an opinion present the necessary requirements eligibility, both from the subjective, which affects the legitimacy of the organ applicant, both from the objective, which concerns the relevance of the questions relating to public accounting, as expressly provided by law, and the consistency of the expression of an opinion with the position assigned to the Constitutional Court of Auditors and the specific role of the regional sections of control. In assessing the eligibility requirements, in addition, this section also takes into account the possibility of agreeing legislatively provided, with local authorities, other forms of collaboration and, consequently, as provided in the Convention of June 16, 2006, cited in the introduction.
Nel caso in esame, la richiesta di parere è ammissibile sotto il profilo soggettivo, provenendo essa dal Sindaco del comune interessato, tramite il Consiglio delle autonomie.
In ordine al requisito oggettivo, occorre preliminarmente accertare se la richiesta di parere sia riconducibile alla materia della contabilità pubblica, se sussistano i requisiti di generalità ed astrattezza, se il quesito non implichi valutazione di comportamenti amministrativi, ancor più se connessi ad atti già adottati o comportamenti espletati, se l’ambito in concreto sia oggetto di indagini della Procura regionale o di giudizio innanzi alla Sezione giurisdizionale regionale della Corte dei conti, ovvero oggetto di contenzioso penale, civil or administrative. The advisory function of the regional sections of review by the Court of Auditors has necessarily preliminary nature of the exercise of the powers made payable to the directors and may deal only with matters of general legal and accounting.
In this regard, it is considered that the matter at issue in the request for an opinion, be traced back to the profile of the accounts, as regards the interpretation of rules of coordination of public finance, in particular the scope of measures to contain the staff costs, and therefore compliance with the constraints introduced by the law, which have consequences on the formation and management of public budgets.
E ', therefore, eligible to be considered the request of question in this respect too.
The Board also evaluates the question which could answer, without having to invest the United Chambers of the Court of Auditors, in control, which may take a decision of a general approach, nomofilachia function, as provided by . 17 paragraph 31 of Law No 102/2009, according to the guidelines set out by resolution of the United Chambers n.8/CONTR/2010 adopted at their meeting of March 26, 2010.
Substance
Decree-Law No 78, May 31, 2010, converted by Law No 122, July 30, 2010, art. 9, paragraph 4 states that " rinnovi contrattuali del personale dipendente dalle pubbliche amministrazioni per il biennio 2008-2009 ed i miglioramenti economici del rimanente personale in regime di diritto pubblico per il medesimo biennio non possono, in ogni caso, determinare aumenti retributivi superiori al 3,2 per cento. La disposizione di cui al presente comma si applica anche ai contratti ed accordi stipulati prima della data di entrata in vigore del presente decreto; le clausole difformi contenute nei predetti contratti ed accordi sono inefficaci a decorrere dalla mensilità successiva alla data di entrata in vigore del presente decreto; i trattamenti retributivi saranno conseguentemente adeguati”.
La Corte dei conti in sede di certificazione del CCNL comparto Regioni ed autonomie local economic period for 2008 - 2009 signed July 31, 2009 (Resolution No. 31 of July 30, 2009 of the United Chambers in control) had established itself as the wage increases provided in the event contract, equal to 3.2% , was in line with gliincrementi under negotiation in the planning documents viability and also absent for other segments of bargaining. Only appropriate and under conditions laid down by .4 of CCNL was attributed to local authorities the possibility of increasing the average increase per capita up to 4.35%, "because of the possibility of allocating resources" more "until a maximum of 1, 5%, related to, però, a recuperi di produttività o a premiare professionalità e merito.”
Le Sezioni Riunite hanno sottolineato più volte, al fine di escludere ogni automatismo nell’incremento delle risorse decentrate e ribadire il concetto di premialità nel riconoscimento del salario accessorio, che le risorse aggiuntive per la contrattazione decentrata integrativa sono di natura variabile, ai sensi dell’art. 31, comma 3, del CCNL sottoscritto il 22 gennaio 2004, ossia non possono essere confermate e consolidarsi negli anni successivi, “per cui è precluso un impiego volto a finanziare emolumenti la cui misura costituisce diritto soggettivo incomprimibile”. Con tali accenti si era espresso anche il Comitato industry, on May 29, 2009, which had specifically stated that the additional resources that organizations must have become available, fully and exclusively, the nature of "variability". The
CCNL cited, therefore, had planned for the 2008-2009 period commensurate with the resources steady 3.2% of payroll in 2007 and "increases in resources decentralized" to 1, 5% of payroll in 2007, anchoring, however, the payment into the detection of a parameter "external", ie the achievement of the requirements of financial compatibility and compliance with the internal stability pact, and a parameter "internal" formed by the finding in the actual concrete qualitative and quantitative improvement of services and professional development of staff.
is reported, in short, an extract of the resolution referred to the United Chambers, in which, in empowering the parties to the negotiations and on the point in calling the attention of the organs of internal control requires more and more depth, "for known and problematic's rising current expenditure of the institutions resulting from the growth in staff costs, which are increasingly put under tension the budgets of institutions, so that, to justify the award percentage increases of salaries that go beyond the stated measurement 3.2%, it is necessary that the "systems evaluation "are actually activated any additional amount is not justified if not actually related to the increase in real productivity (see, also, decisions. 21/CONTR/CL/08 No 6 June 2008, paragraph 4, last paragraph) "With
measures for the containment of personnel costs, provided for in Decree-Law No 78, 2010, cd maneuver in summer, the legislature has placed a limit on wage increases, in 2008-2009, providing a maximum of 3.2 percent. Today's question asks, in light of the provisions in that provision, the term of the Negotiable Certificate of fund, which should be considered for the purposes of della norma, gli aumenti retributivi che non possono superare il 3,2 per cento. Nello specifico il dubbio rappresentato dal Comune attiene ad una alternativa, cioè se la norma riguarda gli aumenti retributivi individualmente considerati, ovvero i soli aumenti venutisi a determinare sul trattamento tabellare dei dipendenti e se sia da considerare anche la quota riconoscibile ai sensi dell’art. 4, comma 2, del CCNL 31/07/09, facente parte del trattamento accessorio.
Al riguardo, in sede di Audizione innanzi alla Commissione Bilancio del Senato, in data 10 giugno 2010, sul decreto legge n. 78/2010 “Misure urgenti in materia di stabilizzazione finanziaria e competitività economica”, la Corte dei conti aveva rilevato, with reference to the limits of growth relative to the wage bargaining for the 2008-2009 period, based on the certification reports of the various collective agreements, which were above the expected percentage increases granted to employees in the sector regions and local governments. (For 214.6 million) 1. Also stressed that the actions of the state legislature intended to adincidere negotiating choices have already been completed and production effects, should be evaluated in light of the jurisprudence of the Constitutional Court, which defined the conditions and limitations in order to qualify including sectoral interventions on individual expenditure components staff, as falling between the measures of coordination of public finance; this into consideration that the possibility of using the leverage of the additional payment to boost staff productivity is, if the constraints of economic and financial compatibility, explanation of the organizational autonomy of local authorities.
That said, the increases allowed for support must not exceed the limit set by law, that is 3.2%. Such increases should be considered in regard to salary as a whole.
is not, therefore, to consider the emoluments of the individual employee (the legislature possesses the more specific limit on individual salaries, in paragraph 1 of that Article. 9). The verification of compliance with the contractual increases must operate in relation to the content by 3.2% over the previous average salary of reference. The government must therefore consider the accessory, for the respect of the roof of increase. Under the provisions of the said article 9, paragraph 4, the bond amount shall also apply to contracts and agreements entered into before the date of entry into force of the decree (31 May 2010), and any conflicting provision contained in the contracts and agreements are ineffective, as from next month (June 2010) on the date of entry into force of this Decree and the salary will be adjusted accordingly. From
content letterale della disposizione, si deduce che, dal mese di giugno 2010, le amministrazioni hanno il divieto di erogare trattamenti accessori finanziati con gli incrementi che superino il 3,2%: infatti la norma oltre a porre un tetto percentuale complessivo, sancisce l'inefficacia delle clausole difformi a decorrere dalla mensilità successiva alla data di entrata del Dl 78/2010, e prevede l’obbligo del conseguente adeguamento dei trattamenti retributivi.
Premesso quanto sopra, l’art. 4 comma 2 del CCNL citato prevede la possibilità di risorse aggiuntive per la contrattazione decentrata integrativa di natura variabile a decorrere dal 31 dicembre 2008, a valere per il 2009, nel limite massimo di incremento dell’1,5%, if the entity proves to possess the necessary requirements, according to the parameters of virtuosity on recalled. These resources therefore concern the consistency of the fund for 2009 and their variable nature can not be used to allocate fixed increments and continuous basis.
If the entity has provided pursuant to that provision of the contract and has paid benefits related to productivity incentives to staff, within the month of May 2010 from the Fund in 2009, there is no obligation to undertake any form of recovery, because the same rule of law (Article 9, paragraph 4 above) does not have that effect. From June 2010, will not be able to proceed with integration the fund and any additions placed within the meaning of article 4 can not be distributed and will be subject to reduction for the pool.
In the above considerations is the opinion of the Court of Auditors - Section regional control for Tuscany in relation to the request made by the Board of autonomy with known n.10203/1.13.9 Prot.
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