DECRETO 11 novembre 2019 - Modalita' semplificate di redazione della situazione patrimoniale al 31 dicembre 2019 degli enti che rinviano la contabilita' economico-patrimoniale con riferimento all'esercizio 2019. (19A07482)
IL RAGIONIERE GENERALE DELLO STATO DEL MINISTERO DELL'ECONOMIA E DELLE FINANZE di concerto con IL CAPO DEL DIPARTIMENTO PER GLI AFFARI INTERNI E TERRITORIALI DEL MINISTERO DELL'INTERNO E IL CAPO DEL DIPARTIMENTO PER GLI AFFARI REGIONALI E LE AUTONOMIE DELLA PRESIDENZA DEL CONSIGLIO DEI MINISTRI Visto l'art. 232, comma 2, del decreto legislativo 18 agosto 2000, n. 267, il quale prevede che gli enti locali con popolazione inferiore a 5.000 abitanti possono non tenere la contabilita' economico-patrimoniale fino all'esercizio 2019;
Visto l'art. 15-quater, comma 1, del decreto-legge 30 aprile 2019, n. 34, convertito, con modificazioni, dalla legge 28 giugno 2019, n. 58, il quale prevede che gli enti che rinviano la contabilita' economico-patrimoniale con riferimento all'esercizio 2019 allegano al rendiconto 2019 una situazione patrimoniale al 31 dicembre 2019 redatta secondo lo schema di cui all'allegato n. 10 al decreto legislativo 23 giugno 2011, n. 118, e con modalita' semplificate individuate con decreto del Ministero dell'economia e delle finanze, di concerto con il Ministero dell'interno e con la Presidenza del Consiglio dei ministri - Dipartimento per gli affari regionali, da emanare entro il 31 ottobre 2019, anche sulla base delle proposte formulate dalla Commissione per l'armonizzazione degli enti territoriali, istituita ai sensi dell'art. 3-bis del citato decreto legislativo n. 118 del 2011;
Visto il decreto legislativo 23 giugno 2011, n. 118, come integrato e modificato dal decreto legislativo n. 126 del 10 agosto 2014, recante disposizioni in materia di armonizzazione dei sistemi contabili e degli schemi di bilancio delle regioni, degli enti locali e dei loro organismi, a norma degli articoli 1 e 2 della legge 5 maggio 2009, n. 42;
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