DELIBERA 22 luglio 2019 - Linee guida per la relazione dei revisori sul bilancio consolidato degli enti territoriali per l'esercizio 2018. (Delibera n. 18/SEZAUT/2019/INPR). (19A05088)
LA CORTE DEI CONTI Sezione delle autonomie Nell'adunanza del 22 luglio 2019;
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;
Vista la legge 5 giugno 2003, n. 131;
Vista la legge 23 dicembre 2005, n. 266 (legge finanziaria per il 2006) ed in particolare l'art. 1, commi 166 e seguenti;
Visto il decreto legislativo 23 giugno 2011, n. 118, come emendato e corretto dal decreto legislativo 10 agosto 2014, n. 126;
Visto il principio contabile applicato del bilancio consolidato di cui all'allegato n. 4/4 al decreto legislativo 23 giugno 2011, n. 118;
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, commi 3 e 4;
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;
Vista la nota del Presidente della Corte dei conti n. 472 del 16 luglio 2019 di convocazione della Sezione delle autonomie per l'adunanza odierna;
Uditi i relatori, Consiglieri Adelisa Corsetti e Valeria Franchi;
Delibera: di approvare gli uniti documenti, che costituiscono parte integrante della presente deliberazione, riguardanti le Linee guida per gli organi di revisione economico finanziaria degli enti territoriali sul bilancio...
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