staff costs and turnover
calculating the costs of personnel ceased to be considered for the turnover, in local institutions
be made considering the whole year and not part of a year
actually worked. The Court of Auditors, Section regional control
Tuscany, with the advice 17 November 2010, No 160, clarifies
essential for the proper implementation of Article 14, paragraph 9 of Decree 78/2010, converted into Law 122/2010
. This provision has amended Article 76, paragraph 7, of dl
112/2008, converted into Law 133/2008, which now states: 'It is prohibited to institutions
where the incidence of personnel costs is equal to or greater than 40% of the costs
currents carry out recruitment of staff in any capacity with any
type of contract and the remaining institutions may carry out recruitment in
limit of 20% of the total corresponding to terminations last year. " It was
has so far remained uncertainty about the calculation of the limit of just 20% who terminated
corresponding to the previous year. Given the clear intent of the 2010 summer
maneuver drastically reduce government spending, could be inferred that
20% in cash and should be counted, that is, imagining that
an employee leaves the service in June, you should count il 20% del costo sostenuto
effettivamente per i sei mesi di lavoro.
La sezione Toscana, molto semplicemente spiega che «la locuzione spesa
corrispondente alle cessazioni» va interpretata quale spesa annuale», estendendo agli
enti locali la logica seguita dal dipartimento della Funzione pubblica nella circolare 18
ottobre 2010 Uppa, la quale precisa che i risparmi realizzati per cessazione vanno
calcolati «sempre sui 12 mesi».
Luigi Olivieri
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