Brent Corrigan Brent Everett Free

cost increases of contract renewals - Judgement of the Court of Auditors Tuscany. No 123/2010/PAR

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.

Table Shower -periodic

Use of own car - the art. 6, c. 12 of Decree No




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