Acccantonamento 2 per cento previsioni iniziali spese di parte corrente di natura non obbligatoria, legge n. 449/1997, art. 43, comma 5
CIRCOLARE 7 maggio 1998, n. 39.
Acccantonamento 2 per cento previsioni iniziali spese di parte corrente di natura non obbligatoria, legge n. 449/1997, art. 43, comma 5.
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Con circolare n. 24 del 18 marzo 1998, pubblicata nella Gazzetta Ufficiale n. 72 del 27 marzo 1998, sono stati forniti chiarimenti in ordine all'ambito di applicazione e all'area di spesa su cui calcolare i risparmi di gestione, ai sensi dell'art. 43, comma 5, della legge n. 449 del 1997, riguardante l'accantonamento minimo del 2 per cento delle spese di funzionamento di natura non obbligatoria.
Le presenti istruzioni intendono completare il quadro di riferimento complessivo della predetta norma anche sotto il profilo procedimentale, al fine di assicurare il perseguimento delle sue finalita'.
Occorre infatti considerare che potrebbe risultare non sempre agevole l'individuazione delle spese di funzionamento non aventi natura obbligatoria, tenuto conto che, in alcuni casi, le spese teoricamente discrezionali potrebbero in concreto riguardare dotazioni in parte vincolate per l'esistenza di obbligazioni giuridicamente perfezionate all'inizio dell'esercizio di riferimento: si pensi, ad esempio, alle spese per fitti o perlocazioni, in parte relative a contratti gia' definiti in corso di esecuzione. E' noto, in proposito, che le amministrazioni sono state inviate ad individuare la quota di stanziamento da considerare in tal senso vincolata, in sede di previsioni iniziali per il 1999 (v. circolare n. 25 del 18 marzo 1998, supplemento ordinario n. 75 del 31 marzo 1998, nota tecnica, punto 2.1.1.).
Va, inoltre, tenuto presente che soltanto con lo...
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