DECRETO 14 gennaio 2014 - Principi contabili e schemi di bilancio in contabilita' economico-patrimoniale per le universita'. (Decreto n. 19). (14A00623)
IL MINISTRO DELL'ISTRUZIONE, DELL'UNIVERSITA' E DELLA RICERCA di concerto con IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visti gli articoli 33, 76 e 87 della Costituzione;
Vista la legge 9 maggio 1989, n. 168, «Istituzione del Ministero dell'universita' e della ricerca scientifica e tecnologica»;
Vista la legge 30 dicembre 2010, n. 240, «Norme in materia di organizzazione delle universita', di personale accademico e reclutamento, nonche' delega al Governo per incentivare la qualita' e l'efficienza del sistema universitario» e, in particolare, l'art. 5, comma 1, lettera b), primo periodo, e l'art. 5, comma 4, lettera a);
Vista la legge 31 dicembre 2009, n. 196, «Legge di contabilita' e finanza pubblica»;
Visto il decreto legislativo 31 maggio 2011, n. 91, «Disposizioni recanti attuazione dell'art. 2 della legge 31 dicembre 2009, n. 196, in materia di adeguamento ed armonizzazione dei sistemi contabili»;
Visto il decreto legislativo 27 gennaio 2012, n. 18 «Introduzione della contabilita' economico- patrimoniale, della contabilita' analitica e del bilancio unico nelle universita' in attuazione dell'art. 5 comma 1 lettera b), primo periodo, e dell'art. 5 comma 4 lettera a) della legge 30 dicembre 2010, n. 240» e, in particolare, l'art. 2 «Principi contabili e schemi di bilancio»;
Ritenuto necessario definire principi contabili e schemi di bilancio in contabilita' economico-patrimoniale che tengano conto delle specificita' del sistema universitario, in conformita' alla disciplina adottata ai sensi dell'art. 2, comma 2, della legge 31 dicembre 2009, n. 196, al fine del consolidamento e del monitoraggio dei conti pubblici;
Sentita la Conferenza dei rettori delle universita' italiane (CRUI);
Acquisiti i pareri delle competenti Commissioni della Camera dei deputati e del Senato della Repubblica;
Decreta: Art. 1 Ambito di applicazione 1. Le universita' si attengono ai principi contabili e agli schemi di bilancio stabiliti nel presente...
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