DELIBERA 14 maggio 2018 - Linee guida per le relazioni dei collegi dei revisori dei conti sui rendiconti delle Regioni e delle Province autonome per l'esercizio 2017. (Delibera n. 10/SEZAUT/2018/INPR). (18A03820)
LA CORTE DEI CONTI Sezione delle autonomie Nell'adunanza del 14 maggio 2018;
Visto l'art. 100, comma 2, della Costituzione;
Visto il testo unico delle leggi sulla Corte dei conti, approvato con regio decreto 12 luglio 1934, n. 1214 e successive modificazioni;
Vista la legge 14 gennaio 1994, n. 20, recante disposizioni in materia di giurisdizione e controllo della Corte dei conti;
Vista la legge 5 giugno 2003, n. 131;
Visto il regolamento per l'organizzazione delle funzioni di controllo della Corte dei conti, approvato dalle Sezioni riunite con la deliberazione n. 14 del 16 giugno 2000 e successive modificazioni;
Visto il decreto-legge 10 ottobre 2012, n. 174 convertito, con modificazioni, dalla legge 7 dicembre 2012, n. 213, ed in particolare l'art. 1, comma 3, ai sensi del quale le Sezioni regionali di controllo della Corte dei conti esaminano i bilanci preventivi e i rendiconti consuntivi delle Regioni con le modalita' e secondo le procedure di cui all'art. 1, commi 166 e seguenti, della legge 23 dicembre 2005, n. 266, per la verifica del rispetto degli obiettivi annuali posti dal patto di stabilita' interno, dell'osservanza del vincolo previsto in materia di indebitamento dall'art. 119, sesto comma, della Costituzione, della sostenibilita' dell'indebitamento e dell'assenza di irregolarita' suscettibili di pregiudicare, anche in prospettiva, gli equilibri economico-finanziari degli enti;
Vista la nota del Presidente della Corte dei conti n. 1181 del 24 aprile 2018, con la quale e' stato comunicato alla Conferenza delle Regioni e delle Province autonome e alla Conferenza dei Presidenti delle Assemblee legislative delle Regioni e delle Province autonome lo schema delle linee guida con il relativo questionario al rendiconto delle Regioni per l'esercizio 2017;
Dato atto che, nel Tavolo tecnico riunitosi il 3 maggio 2018, sono stati sentiti i rappresentanti della Conferenza delle Regioni e...
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