Abstract The application of the rules of law relating to
possibility of using its own means of transport
to go on a mission by an employee
public art work. 6 c. 12 of Decree No
78/2010, conv. in law No 122/2010, has led to a strong
disconcerting for those who must deal with the
management of employees, as well as more
in general, including all staff who more or less
frequently made use of this particular
form of authorization to carry out its functions
outside the normal place of work. There is no `
fact, who has not found a clear contrast between the
provision of law and its very purpose of`
cost containment of administrative systems,
being clear and concrete terms the increase in
costs and / or decrease in terms of efficiency,
this new system brings with it '.
A recent ruling by the Court of Auditors of
Texas (No. 949 of 1 October 2010)
brings a little 'light on this matter by suggesting a solution
plausible interpretation of these rules
efficiency while safeguarding
and cost rationalization.
Close expenditures on missions ...
Article. 6 of Decree 78 of May 31, 2010, converted into Law No
122, July 30, 2010, under the heading''
Cost reduction of administrative systems,''
introduces significant limitations and restrictions regarding
Mission and travel expenses for all public administrations
. The rule has declared the end of `
to reduce the cost of the administrative apparatus,
as all the provisions of Article. 6, and work is
towards services that are sporadic
rendered outside the territorial jurisdiction
entity, which relate to those movements that
employee is called upon to perform in the territory.
In particular, the rule is the inability for
the Administration to authorize expenditures Missions,
abroad, in an amount exceeding
50% of the operating expenditure in 2009 determined to
sheet with a cash basis.
A drastic cut in resources committed to the making
of these services, which will bring with `if 'the need to revise deeply
the organization of each entity in this area and certainly to make choices
for priority.
The rule excludes the application of cutting spending
for certain types of missions (
international missions of peace, or arising from international agreements
or attending meetings of international bodies
or Community) as well as'
for expenses incurred in the performance of inspection tasks.
... and particularly through the use of own vehicle
C. 12 of the provision in question provides immediate
with effect from the date of its entry into force, the failure to apply in respect of all staff
contracted in public art.
3 of Legislative Decree no. 165/2001, art. 15 of the Law of 18 December 1973
No 836 and art. 8 of Law No
417 of July 26, 1978, and similarly from the same
date are revoked, the effects of similar provisions contained in
collective bargaining agreements.
is in the rules that govern the
possibility to allow the employee to use
the means to carry out its services outside office
and that quantify the relative
reimbursements of expenses incurred.
The two provisions cited are the only source
regulations concerning the system of missions, travel
in the public sphere, and in particular art.
15 of Law No 836/1973 is the only reference
regulatory environment in which is provided, prior authorization,
the possibility of the employee to move for reasons
service, using half of its properties, and the resulting
you receive an adequate
reimbursement of expenses, so their failure to apply
led to consider fully repealed
every possibility not only to receive specific
expenses, but also it can legitimately
use of that possibility for all movements
for service.
analysis of the legislation set aside
Under the general rules of treatment
'' economic tasks of the state employees
''provisions of Act No 836/1973 or
the general framework for the regulation of
case studies and situations in which the public servant
may be requested to conduct its activities
working outside the normal place of work and the
consequent economic implications related to travel,
art. 15 that specific regulations concerning the possibility
by employees of
to use for out of the office, its own
means of transport.
The law in question seems to dictate rules
precisa e stringente limitando al c. 1
in modo preciso l’ambito soggettivo di applicazione,
ovvero si riferisce esplicitamente al personale
che eserciti funzioni ispettive, inoltre al comma
successivo definisce anche un preciso ambito territoriale
in cui tale modalita` di trasporto e` legittimamente
autorizzabile, ovvero l’ambito territoriale di
competenza dell’ente, comunque limitato al territorio
provinciale. Specifica inoltre una condizione
necessaria, ovvero l’accertamento della convenienza
economica rispetto ai normali servizi di trasporto
di linea.
La norma, oltre a definire le modalita` operative di
preventiva autorizzazione da parte del dirigente,
originariamente prevedeva la corresponsione a titolo
di indennita` onnicomprensiva di tutte le spese
sostenute per l’utilizzo del mezzo proprio, di un
importo pari a lire 43 per ogni chilometro percorso.
La stessa norma riconosce la possibilita` del dipendente
di farsi rimborsare anche spese accessorie all’utilizzo
del proprio mezzo quali quelle conseguenti
ai pedaggi autostradali
L’art. 8 della legge n. 417/1978 adegua l’importo
dell’indennita` mileage briefed a
fifth of the cost of gasoline in the current time,
per kilometer.
should be noted that Art. 9 of Law No
417/1978 provides an explicit exception that the territorial scope
, this provision extends to the fact
possibility of authorization to use their own transport to the generality
`employee sent on a mission, even if
not exercising inspection functions,
in cases where the place of assignment
can not be reached by public transport, or when
time of existing resources can not be reconciled
with the conduct of the mission (1). The extent of the discipline
the generality of `travel
With subsequent contractual arrangements the various sectors of public procurement
, declined
such provisions to the particularities of the sector`,
extending somewhat the scope Application
Institute. The subject of the treatment of
mission and was in fact taken away by
intercompartimentale No 395, 23 August 1988 and subsequently
art. 33 of Presidential Decree No. 347
June 25, 1983, recipient of the National
working April 29, 1983 for employees
by local authorities. It is only `but with art. C. 41 4
the''Code''contractual CCNL
14 September 2000 in the discipline inherent covenantal institutions
local wider Union introduces a possibility to use the means
precisely for reasons of service.
The text of the rule reads:''An employee
may exceptionally be allowed to use the
own transport, PROVIDED 'concerns the transfer
location more than 10 km away from the ordinary
sede di servizio e diversa dalla dimora
abituale, qualora l’uso di tale mezzo risulti piu` conveniente
dei normali servizi di linea. In tal caso ....
al dipendente ... il rimborso delle spese autostradali,
di parcheggio e dell’eventuale custodia del mezzo
ed una indennita` chilometrica pari ad un quinto
del costo di un litro di benzina verde per ogni
Km’’.
Seppure in un ambito piu` ampio, non ristretto
espressamente alle ipotesi di esercizio di funzioni
ispettive, la disposizione contrattuale rimarca comunque
l’eccezionalita` del ricorso all’utilizzo
half of their own, the possibility of using it to travel
not less than 10 kilometers from the place of
work, and the need to compare in terms of economic
the appropriateness of the solution with respect to the application
public transport. The
art. 6 c.
12 of Decree 78/2010
The repeal of Article intervention. 6 c. 12 of Decree No
78/2010 wipes out these sources of law and contractual
unequivocally, whether in terms of literal
is difficult to support some form
`Institute of Continuing use half of
own, in terms of the intentions of the legislature
all doubt is removed, the explanatory memorandum of the order
No DL 78/2010
submitted to the Senate, is in fact unequivocally
the will of the legislature ... Eliminate''the use of the medium
own transport ... also .. .
in cases duly authorized.''
That address, if one party has made clear the will
the legislature, but he is open
much debate about its effectiveness in reducing
of public expenditure and in terms
of administrative efficiency, particularly
local governments that often are
successfully made use of the availability of
employees to use their own means of transport;
think that the majority of government
must manage services on local territories
often very large in the absence of other resources to guarantee
the presence of its employees in the area. We
thus faced with a measure
with the intention of reducing the costs of the administrative apparatus
(see in this sense, the book art. 6, DL No
78/2010), makes it necessary, instead, to
not reduce the effectiveness of services, seek solutions
much more expensive, such as the purchase of new vehicles, or hire
of vehicles with driver (taxi),
or simply less effective in terms of
use of time of the employee engaged
off-site, as they would if
systematic use of public transport line.
Faced with this situation many administrations are temporarily
oriented suppression / suspension of authorizations to use
the means of the property of the employee or,
in a decidedly less elegant, the abolition of the only
liquidation of the reimbursement of expenses
mileage incurred by staff in mission
authorized the use of own vehicle. Similarly
is also common practice to suspend
reimbursement of other expenses related to the use of the medium
in its mission, such as the reimbursement
highway tolls and the cost of storage and parking of the means of
the property of the employee.
In any case, it is precautionary measures aimed at
avoid loss of revenue, but that does not solve the problem
, downloading
effectiveness of services or on the portfolio of employee
good intention, which shall bear the cost of its
means to service off-site activities. In any case
it is a situation which should
to leave more quickly, with a priority intervention
repeal of the legislature, but in emergency
by identifying lines of interpretation
sustainable, as appropriate at least limit the damage. The possible interpretations
Both the state of the law resulted in art. 6 c.
12 of Decree No 78/1973, that the intentions of the legislature
(spelled out clearly in the presentation of the report
measure to the Senate) do not lend themselves to different readings from
logical-literal involving the inability to apply
the rules concerned the date of entry into force of Decree
78/2010, however, there have been attempts to act
by interpretation on the rule
examination, with the purpose to give a `Sustainability framework to
surviving
also in terms of efficiency and effectiveness of services and therefore tend
to restrict or cancel the blockade imposed by
Maneuver summer 2010.
basically different interpretations
efforts materialize into two distinct lines of interpretation:
a) based on the literal text of the rule, the repeal
refers only to personnel
performs inspection activities, and not to GENERALITY
of public employees who may use their own means of transport
, receiving the appropriate reimbursement
expenses for ordinary activities (and therefore no inspection!).
That approach is supported by
been
Region Friuli-Venezia Giulia opinion prot. No
10,693 on 23 June 2010;
b) art. 6 c. 12 of Decree No 78/2010 disapplies art.
15 of Law No 836/1973 art. 8 of Law No
417/1978, but leaves the existing art. Law No. 9
417/1978. This rule allows, if
whose special needs require the service
and if it is economically more convenient,
the use of own transport, however
authorized by a reasoned decision,''also
beyond the limits of provincial jurisdiction''; of
conseguenza, la permanenza del corpo normativo
inerente la materia delle missioni e trasferte di questa
disposizione conferma la vigenza del ‘‘principio’’
della rimborsabilita` dei costi sostenuti per l’utilizzo
del mezzo proprio, seppure in casi particolari
e qualora sia economicamente piu` conveniente.
E `questa seconda la linea interpretativa che da piu`
parti si sta tentando di proporre quale via d’uscita
dallo stallo in cui l’art. 6 c. 12 ha messo il sistema.
Pur se l’argomento non e` stato affrontato nella Nota
Anci di piu` generale commento DL n. 78 /
2010 (2), we note that the National Association
Cities of Italy, it has done its
voice heard in the note section of the Emilia Romagna
prot. No 15 of 13 July 2010. With this preliminary
in one form or doubtful, it is concluded
for the use of `autorizzabilita
own half, based on the continuing validity of Article. 9
of Law 417/1978.
On the same wavelength, there is the intervention
Department of Accounting
State Circular No 36 prot. No 89,560 of
October 22, 2010 (3).
According to the Ministry of Economy and Finance
the disapplication of the rules relating to their own transport
does not apply to staff whose duties include inspecting
and more generally institutional
activities to monitor and control the territory , because of
special nature of duties.
accept the contrary argument would undermine the effectiveness of the administrative office staff
these activities. Should still remain strong
the need to assess each case carefully, and in key
containment of public spending, and when using this instrument
activating
authorize the use of own car only in cases where
not otherwise possible to ensure the primary functions
institutional inspection, verification and control, and
in any case, if the choice of vehicle is detected just
economically more advantageous.
The argument seems risky, if it is true that the rules relate specifically waived
''to staff and to the conduct of inspections has
frequent necessity''for which reason, in addition
the obvious necessity of continued success in core activities
inspections, verification and control of the Ministry
, one might conclude
for exclusion? The reading makes more sense if you read
in tune with another fundamental step
art. 6 of Decree 78/2010, which is the
provision, which was mentioned in the introduction,
contained in the third period of c. 12, which expressly excludes
the type of inspection activities performed
offsite by the restrictions on travel expenses
in no more than 50% of comparable costs
sostenute nel corso dell’anno 2009. Risulterebbe
palese, nell’ottica del Ministero, anche nella volonta`
del legislatore, l’intento di salvaguardare comunque
le attivita` di tipo ispettivo, fondamentale, ad
esempio, per le attivita` di controllo e repressione
dell’evasione fiscale proprie del Dicastero delle Finanze.
Quanto invece alla generalita` del personale dipendente,
anche non esercitante funzioni ispettive, la
permanenza in vigore dell’art. 9 della legge n.
417/1978 giustifica il perdurare della possibilita`
di autorizzare legittimamente il personale Away
use of own vehicle. The Ministry
on this point, however, is one reading
strongly oriented to the purposes''of `reduction of administrative costs of the equipment
''art. 6 of maneuver
summer 2010, and emphasizes that
permits issued to that effect, will have effect only
to ensure insurance coverage. It is recalled here that
entry into force of Decree 78/2010
some insurance companies had
immediately reported the inability to cover claims
occurred to employees sent on a mission
by car, in the absence of legitimacy
valid legal authorization.
In fact, by an express exemption for
staff in inspection, verification and
control, you do not already prohibits the possibility of authorization
use of own car, because the reimbursement
expenses arising.
more recently is registered
the authoritative voice of the Court of Auditors, Section regional control
for Lombardy, and in response to a specific question about the exact scope of
application of Article. 6
c. 12 of Decree No 78/2010, and consequently ADMISSIBILITY `
of residual hypothesis
permission to use the right half of the employees of local
away, produced the Resolution No. 949 of 1
October 2010 (4).
The Court's ruling, which follows a
specific question of a local authority, concerns
cover the case of employees who do not carry
type of inspection activities, but must still make frequent trips to
'internal
the territory of competence of the reasons for
connected to the service. The agency represents the greatest moment
dispendiosita `organized the service with cars
properties institution with respect to the recognition of
mileage reimbursement to employees
that use their own vehicle.
The Board focused its analysis primarily on the exact identification of the scope
of the standard and testing any residual hypothesis
authorization of the use of own vehicle.
In this sense, the Court first clear
the scope of any queries regarding possible exclusions from
the scope of Article. 6
c. 12, states unequivocally that the effect
application of the rules in question affects both
employees who perform inspections (Art. 15 para 1
Law No 836/1973) that the generality of employees' exercising
other functions (c. 3), because
the ratio of expenditure restraint of pa
that pervades the measure in question. The second place
the Court's analysis goes to check,
confirming the scope of the disapplication
No DL 78/2010 also against
similar contractual provisions, in particular, in regions of the fund-
local authorities, art. 41
CCNL of September 14, 2000, having both
the provisions set aside,''a
same scope of content.'' In this sense we are thus faced with a dissonant
diversity of views with respect to what the
Ministry of Economy and Finance. In
more stringent on the matter,
the Court, arguing on the basis of the remaining in force of Article
. 9 of Law No 17/1978, states that as part of
Local authorities, this provision does not directly
the sheer
rationalization of public spending but in `
a more broad view, the autonomous power of any single administration
organization of their services. In this respect the territorial
can legitimately evaluate the''special needs''
service requiring the use of such authority
own car, after verification of its greater cost-effectiveness
. And this year
of the organizational entities
premises, now clearly enshrined in the new
text of Title V of the Constitution, will be able to 'determine in each case
beneficial effects also on the side
of public expenditure. The section concludes Lombardia
marrying an interpretation
constitutionally, according to which any action
disapplication art.
6 of Decree 78/2010 can not affect
autonomous powers of each body to organize themselves
your services. This reading concludes the
Court, not only leads to the belief that the use of half its
may be lawfully authorized, if that is
increase effectiveness, efficiency and economy `
of the services rendered by this particular way ', but also
that the regulation of this phenomenon, with its self-regulatory
makes sustainable
be recast of actual costs incurred by the employee
own, that the coverage
insurance policies taken out through private means
by the body.
This argument leads to the conclusion of interpretation for the need
each institution, in accordance with the principles of containment of public spending
riveted on
art. Maneuver 6 of the 2010 summer, organize
independently, with its statutory,
assumptions
permission to use their own means of transport for their employees
sent on a mission, or outside its territory
of competence, if only to fill a final gap in the overall
: having been overridden
art. 8 of Law No 417/1978, and completely failed
a legal framework to regulate the economic entities of mileage reimbursement.
should however be noted that self-regulation
can not disregard a careful evaluation
on:
_ `the essentiality of the services concerned and therefore
pre-selection of fields of application for use of own vehicle
;
_ l ' identification of situations in which it is given the opportunity
`organizational mode of transport chosen
;
_ constant reminder to the principle of economic efficiency is
in this kind of choice;
_ the need that such considerations are channeled
in a well-reasoned and detailed the requisite authority.
course regulation will have to
be finalized at a total cost reduction,
into account the fact that the charges for the use of
own vehicle, like all the costs of
missions, travel, must be traced in
2011 to 50% of the operating expenses incurred in
2009.
In any case, art. 6 c. 12 of Decree No 78/2010
must be an opportunity to rethink the system on track to repay
efficiency and effectiveness, in
a view to optimal utilization of resources.
Paolo Belli
manager of the accounting service is retirement communities Cesena
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