FACT
With note 29,043 of the Protocol of 15 October 2010, the municipal administration of
Gussago (MI) has put a question as to the composition of the fund resources
distributed for the year 2011. The
Gussago did not respect the stability pact for the financial year 2009
in 2010 and consequently did not increase the fund for the resources
decentrate nella parte variabile; nel corso dello stesso anno è intervenuto il D.L.
78/2010 convertito in Legge 122/2010 la quale all’art. 9, comma 2 bis, ha previsto per il
triennio 2011-2013 il blocco dell’ammontare complessivo delle risorse decentrate
prendendo come riferimento proprio l’anno 2010.
Il Sindaco precisa che l’Ente rispetterà il patto di stabilità per l’anno 2010 e che per
l’anno 2011 prevede economie sulle spese del personale. Ciò premesso, chiede se sia
possibile incrementare il fondo per le risorse decentrate per l’anno 2011, nel rispetto del
tetto cost of staff last year. If we fail to adapt this
determine whether the perpetuation of one of the penalties provided for
failure to respect the stability pact that would fall only on employees,
with the effect of rendering ineffective any instrument to promote the Personal
provided by D. Legislative Decree No. 150/2009.
PERMISSIBLE 'SUBJECTIVE
The request for an opinion referred to above is intended to avail themselves of the rule in
. 7, paragraph 8 of the Law of June 5, 2003, No 131, which provides that
regions, municipalities, provinces and metropolitan cities may request
Sections regional control of the Court of Auditors' views on accounting
public. "
The advisory function of the regional sections shall be inserted in the context of the powers that the law 131/2003
adapting to the Order of the Republic
constitutional law October 18, 2001, No 3, gave the Court of Auditors. The section, first, is asked to rule on the admissibility of
request, with reference to the parameters resulting from the nature of the consultative function
provided by the above standards.
With particular regard to the identification of the body entitled to forward requests for opinions
of Commons, it is noted that the Mayor of the municipality is the body
institutionally entitled to request an opinion as has the role of
representative of the Article. 50 TUEL
Therefore, the request for an opinion is admissible as it comes subjectively
body empowered to propose it.
PERMISSIBLE 'STRICT
With regard to the objective conditions of eligibility, the request for an opinion, the
state of the proceedings, does not interfere with the control functions carried out by the courts or judiciary
accounting nor with any other civil or administrative proceedings that
in progress.
Moreover, the question is of "general" as it seeks
indication of the correct application of standards that apply to the generality of the bodies
similar to the common type of applicant, and falls within the field of accounting
public, as regards the rules contained in the Finance Acts, the containment and
on the balance of public spending on training and incident management of the budget
entity, in relation to the rules governing expenditure on staff.
It is noted that the limits to legitimate objective should be established only in the negative. In
regard, it is, in fact, highlighted that the term "public records" must be understood in the sense that
also apparent in the Court of Cassation
concerning the jurisdiction of the Court of Auditors, the notion Accounting
public at large, therefore, invests all cases of use of public money,
well as all matters of public budgets, a method of revenue and expenditure of contract
that traditionally fall within the concept and peacefully.
speaking impediment on the yield of the opinion, without wishing to foreclose the series, go
mail also mention the unacceptability of demands interfering with other functions
headed to the Court and in particular the judicial activity and requests that
resolved in management decisions, as we have said the sole responsibility of
directors of institutions and requests pertaining to proceedings in progress;
requests that relate to activities already carried out, since the opinions are preparing for
made payable to the directors and the powers can not be used to challenge
asseverate or actions taken. In this case, the claim arises from the possibility of increasing the fund for
decentralized resources for the year 2011, which invests a matter of direct impact, both
financial accounting, personnel costs relating to the entity Local.
For those reasons, the request for an opinion from the Mayor of
Gussago is admissible and may be reviewed on its merits.
ON
The request for opinion in a dual problem that must be addressed in logical order
. The first concerns the consequences the choices of the local authority on
staff costs if we have not respected the Stability Pact in the previous year.
The second involves a combination of instruments on the dynamics vincolistici
on pay and incentives to employees for the years 2011-2013.
On the first point, the Board shall state in the introduction of the request for
failing to meet the internal stability pact for the year 2009.
In this respect, the question refers to the legal considerations
have repeatedly expressed from this Chamber in an advisory capacity with several resolutions, among which include
, on its ability to increase the fund for decentralized resources
for breaches of the Covenant in the previous year, decisions
nn. 68/2010/PAR, and 596/2010/PAR 724/2010/PAR.
It should again draw out the legal principles that support the arguments of Section
because of the ban on increasing resources distributed
year following the breach of the Stability Pact as a result
the penalties laid down by Finance Act.
In particular, the Board made it clear how compliance with the objectives and constraints
the internal stability pact, the provisions for the implementation "constitute basic principles
coordination of public finance" within the meaning of art. 117,
third paragraph, and 119, second paragraph of the Constitution, represents the local authority for a
inescapable legal obligation, the violation of an unlawful practice, however.
Consequently, the legislature has defined the framework of
limitations must be applied to local authorities in the year following the year of the infringement (Article 61, paragraph
10, and 77 bis, paragraphs 20 and 21, the DL 112 converted into Law 133/08), among which detects
prohibition of any form of recruitment,
including alternative recruitment.
is determined in this way, the correct extension
related legislation with the imposition of the sanction to practices in order to avoid the obligation to
containment of personnel costs.
It follows further that the restriction also affects administrative
more work performance or the highest professional commitment of human resources in service, the higher costs are covered by the resources of decentralized variable part.
It is an undisputed principle in the court accounting
subordinare le possibilità concrete di integrare le risorse finanziare destinate alla
contrattazione decentrata integrativa al rispetto dei vincoli di finanza pubblica, quindi del
patto di Stabilità, in coerenza, altresì, con i vincoli del quadro normativo delineato
dall’art. 1, comma 557, della legge n. 296/2006 (Legge finanziaria 2007).
Tale interpretazione trova ulteriore conferma nell’art. 40, comma 3 quinquies, T.U.
Pubbl. Imp., il quale recita testualmente che “gli enti locali possono destinare risorse
aggiuntive alla contrattazione integrativa nei limiti stabiliti dalla contrattazione nazionale
and within the parameters set for the virtuosity of personnel expenditure in the current
provisions, in each case in respect of budgetary constraints and the Stability Pact and similar instruments
expenditure restraint. "
As stated in this Section No opinion 596/2010/PAR, limiting
administrative, arising from the breach of the internal stability pact for the year 2009,
work in 2010 for the bargaining that relate to the resources contained in the fund
incentive to resources related to decentralized bargaining
subject to the constraints Public finance the same way as the link between regulatory
Stability Pact and the principle of the reduction in staff in art. 1,
paragraph 557, Law 296/06.
the light of these arguments, except that the fund falls within the category of
additional resources in art. 40, paragraph 3 d, TU Pub. Fixing Set as
condition of their destination at the bargaining "in each case" the
compliance with the Stability Pact (Lombardia/596/2010/PAR 11 May 2010).
In this regulatory environment are inserted into the contractual provisions of invariance
connesse con l’entrata in vigore del D.L. 31 maggio 2010 n.78, convertito con
modificazioni nella legge finanziaria 30 luglio 2010, n.122.
Per quel che concerne la seconda questione da affrontare nel contesto del parere,
l’art. 9, comma 2 bis, ha previsto per il triennio 2011-2013 il blocco dell’ammontare
complessivo delle risorse decentrate prendendo come riferimento proprio l’anno 2010.
Il legislatore, muovendo da un’ottica diversa rispetto al regime sanzionatorio irrogato
per il mancato rispetto del Patto di stabilità, ha inteso congelare la dinamica retributiva
del pubblico impiego per un triennio al fine to contain public spending needs
economic and financial stability of the nation.
In other words, in the presence of local authorities have not respected the Stability Pact
in 2009, the two effects (and penalties vincolistico) accumulate, while operating on
plans and other purposes.
The two regulations contain mandatory provisions and highly incisive
autonomy of local government. Vincolistica discipline introduced by the Law of 30 July 2010, n.122
not allow exceptions under the coordination of public finance in the aggregate and the exceptional
financial crisis surrounding the current economic cycle.
Thus the claim made relating to the system vincolistico
the perpetuation of one of the penalties for failure to comply with the Stability Pact has no merit
legal because it does not consider the temporal connection between the two legal systems aimed
to the containment of personnel costs.
As for the negative effect on the dynamics of employee pay, pending
impossible to implement any tool for staff incentives provided by D.
Legislative Decree No. 150/2009, the statement is relegated to a factual circumstance
ball falling into the typical assessment of fiscal policy made by the legislature and not
becomes the criterion to guide the interpretation of the rules in play.
In summary, the Gussago on the processing of fund resources
decentralized in the variable part is subject to the penalty rules related to
violation of the constraints of the Stability Pact in 2009 and the arrangements for the invariance
the wage dynamics for the period 2011-2013 required by law July 30, 2010,
n.122.
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