LEGGE REGIONALE 12 novembre 2014, n. 34 - Adeguamento delle disposizioni in materia di ordinamento contabile della Regione Liguria. (15R00202)
(Pubblicata nel Bollettino Ufficiale della Regione Liguria n. 16 del 14 novembre 2014) IL CONSIGLIO REGIONALE - ASSEMBLEA LEGISLATIVA DELLA LIGURIA Ha approvato IL PRESIDENTE DELLA GIUNTA Promulga la seguente legge regionale: Art. 1 Adeguamento delle disposizioni in materia di ordinamento contabile della Regione Liguria 1. Nelle more dell'applicazione di quanto disposto dall'articolo 80 del decreto legislativo 23 giugno 2011, n. 118 (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), come da ultimo integrato e modificato dal decreto legislativo 10 agosto 2014, n. 126 (Disposizioni integrative e correttive del decreto legislativo 23 giugno 2011, n. 118 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), la Regione Liguria adegua le proprie disposizioni in materia di predisposizione del bilancio di previsione e del rendiconto. 2. Il bilancio finanziario di previsione e' triennale, ha carattere autorizzatorio ed e' aggiornato annualmente in occasione della sua approvazione. Le previsioni di entrata e di spesa sono elaborate distintamente per ciascun esercizio, in coerenza con i documenti di programmazione della Regione, restando esclusa ogni quantificazione basata sul criterio della spesa storica incrementale. 3. Non e'...
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