DECRETO 21 dicembre 2018 - Aggiornamento dei limiti massimi del compenso base spettante ai revisori dei conti in relazione alla classe demografica e alle spese di funzionamento e di investimento degli enti locali. (18A08468)
IL MINISTRO DELL'INTERNO di concerto con IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 241, comma 1, del testo unico delle leggi sull'ordinamento degli enti locali approvato con il decreto legislativo 18 agosto 2000, n. 267, il quale prevede che con decreto del Ministro dell'interno di concerto con il Ministro dell'economia e delle finanze vengano fissati i limiti massimi del compenso base spettante ai componenti degli organi di revisione economico-finanziaria degli enti locali e che il compenso base e' determinato in relazione alla classe demografica ed alle spese di funzionamento e di investimento dell'ente locale e che tali limiti massimi vengono aggiornati triennalmente;
Visto il decreto interministeriale 20 maggio 2005, con il quale sono stati fissati i limiti massimi del compenso da attribuire ai revisori dei conti;
Considerata la necessita' di aggiornare tali dati, prendendo in considerazione la popolazione residente calcolata alla fine del penultimo anno precedente, secondo i dati ISTAT, nonche' la variazione percentuale rilevata del tasso di inflazione;
Considerata l'opportunita' di aggiornare i parametri relativi al valore medio pro-capite della spesa corrente e della spesa di investimento, sulla base dei dati piu' aggiornati in possesso del Ministero dell'interno desunti dai consuntivi dell'anno 2017;
Valutato inoltre, di distinguere gli enti locali in due fasce di popolazione, esclusivamente ai fini dell'incremento dell'ulteriore 30%, rispetto l'aumento del 20,3% per il tasso d'inflazione, quelli con popolazione inferiore a 5.000 abitanti, per i quali si applica esclusivamente il predetto aumento del tasso d'inflazione e, quelli con popolazione superiore a 5.000 abitanti, per i quali si applica anche l'ulteriore incremento del 30%;
Assunto altresi' che le funzioni del revisore...
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