PA, fear of signing and risk of prosecution for tax damage: sprint on the FdI proposal

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Stop tax liability on documents that have been previously approved by the Court of Auditors and obligation of insurance coverage for those who have responsibility for the management of public resources. But also a fine of up to two years of the overall salary for the public official responsible for proceedings related to the Pnrr and the Pnc (National Plan for complementary investments) for which a delay of more than 10% of the overall time expected for conclusion accumulates. The centre-right accelerates on the issue of the “fear of signature” on the part of mayors and public administrators in general, with a bill signed by Tommaso Foti (presented on 19 December 2023) which began the process in commission on 4 April Room

Directors cannot be judged if their acts have passed prior inspection by the Court of Auditors

If the deed has passed “the preventive legitimacy check of the Court of Auditors, and therefore – we read in the introductory report – it has been endorsed and registered, it will no longer be possible to subject the administrators who have adopted it to trial for tax liability”. Passing the preventive check «will have a “death effect” on any critical issues of the act, while today it is also possible to subject to trial the administrators who have adopted acts endorsed and registered by the Court of Auditors itself».

Insurance obligation for public administrators

The obligation to have insurance coverage is also introduced for those who have responsibilities in the management of public resources, providing for the “right for the administration to which they belong to allocate a part of the additional economic compensation due to the manager or official to the stipulation of an insurance policy, suitable to guarantee that the administration itself can always and in any case obtain full compensation for financial damage attributable to the gross negligence of the manager himself”. The objective is to thus guarantee “complete compensation for the financial damage suffered by the public administration, regardless of the economic conditions of the responsible party, which are generally inadequate in the face of significant damages”. The need to provide compulsory insurance coverage is based «on the worrying statistical data according to which only 10 percent of the total credit accrued by the public administration is recovered on the basis of final sentences»

Halved time for the control of Pnrr contracts

It also provides for the «halving of the deadlines for carrying out the control relating to contracts connected to the implementation of the PNRR and the National Plan for investments complementary to the PNRR (PNC) and the bringing forward of the control itself at the time of the award, instead of at the stipulation of the contract”.

Financial penalty linked to non-implementation of the Pnrr

Finally, a “financial sanction measure aimed at urging the conclusion of the proceedings connected to the implementation of the PNRR and the PNC” is provided. In detail, to the public official responsible for these proceedings, «in relation to which there is, for reasons attributable to him, a delay of more than 10 percent compared to the time established for the conclusion of the proceedings, it is applied, on the basis of the degree of culpability, a fine of between a minimum of 150 euros and a maximum of up to two years of the total gross annual salary”.