DECRETO 20 febbraio 2003 - Disponibilita' del fondo di accantonamento, nel quale sono evidenziate le economie derivanti dalle riduzioni dei costi della produzione, operate dalle aziende sanitarie, dalle aziende ospedaliere e dagli istituti di ricovero e cura a carattere scientifico
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto il proprio decreto del 29 novembre 2002, registrato alla Corte dei conti il 6 dicembre 2002, registro n. 6, foglio n. 367, emanato in applicazione del decreto- legge 6 settembre 2002, n. 194, convertito, con modificazioni, dalla legge 31 ottobre 2002, n. 246, concernente "Limitazione agli impegni e all'emissione di titoli di pagamento per le Amministrazioni dello Stato nonche' riduzione delle spese di funzionamento per gli organismi pubblici non territoriali"; Visto l'art. 2 del citato decreto, secondo cui le economie derivanti dalle predette riduzioni, per gli enti ed organismi pubblici non territoriali, che adottano una contabilita' economico-patrimoniale improntata ai principi del codice civile, sono evidenziate in apposito fondo di accantonamento da iscrivere nel passivo della situazione patrimoniale; Considerato che tra i soggetti destinatari del decreto 29 novembre 2002 risultano incluse, ai sensi dell'art. 2, le aziende sanitarie, le aziende ospedaliere e gli istituti di ricovero e cura a carattere scientifico; Considerato che il decreto medesimo ha operato nei confronti delle suddette aziende ed istituti in modo asimmetrico tra le regioni e tra le stesse aziende, che, come successivamente emerso, avevano in molti casi superato il budget per esse previsto; Considerato che l'art. 1, comma 4, del decreto-legge 6 settembre 2002, n. 194, convertito, con modificazioni, dalla legge 31 ottobre 2002, n. 246...
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