Exceeding the limit of ancillary treatment for compensation financed with PNRR funds
11/09/2022
The Court of Auditors, Section. Lombardy, with resolution no. 116/2022, responding to a request from a body, reiterates that the ancillary economic treatment intended for municipal staff employed in digital transition projects financed under the PNRR, as it is financed by the same funds, is not relevant for the purposes of the limits set by the article 23, paragraph 2, of the legislative decree of 25 May 2017, n. 75.
The Section expressed its opinion with resolution no. 111/2022/PAR of 7 July 2022, confirming the possibility of exceeding the limits established by article 23, paragraph 2, of the legislative decree of 25 May 2017, n. 75, in the presence of neutral expenditure for the budgetary balance of the local authority as it is “otherwise financed”. Nor are there any discernible reasons to depart from what has already been stated there, although the present case is in truth not perfectly comparable. In the opinion given with the aforementioned resolution, in fact, the “otherwise financed” expenditure concerned the entire economic treatment of employment services personnel. The request for opinion under examination, however, concerns only the ancillary treatment of personnel involved in digital transition projects financed with PNRR funds. Furthermore, the provision to contain expenditure for ancillary treatment of personnel, taking up the criteria explained by the Section in the aforementioned opinion, finds a limit to its operation in the financial neutrality of the digital transition projects in question with respect to the budget balance of the entity local.
Therefore, the ancillary “other-financed” treatment based on PNRR resources for digital transition projects is therefore not relevant for the purposes of the limits set by Article 23, paragraph 2, of Legislative Decree no. 25 May 2017. 75, in compliance with what is specified in the opinion of this Section expressed with resolution no. 111/2022/PAR of 7 July 2022.
The Section recalls, however, that the ancillary treatment in question must be correctly managed not only in relation to the rules of containment of personnel expenses, but also in relation to the provisions, among other things, of the provisions of the current national collective labor agreement of the personnel of the local functions sector, in terms of the fund for decentralized resources, and by article 113 of the legislative decree of 12 April 2016, n. 50, regarding incentives for technical functions, where the conditions exist.
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