Allegato al bilancio-elenco spese obbligatorie

Accensione di prestiti L'ammontare delle operazioni di indebitamento a breve e lungo termine o patrimoniali, con esclusione di quelle di durata inferiore ad un anno. Accertamento Costituisce la prima fase del procedimento di acquisizione delle Entrate Fasi: Accertamento, Riscossione, Versamento.

Il bilancio politico viene accompagnato da un prospetto tecnico che mostra la ripartizione di ciascuna UPB in capitoli bilancio gestionale. Avanzo e disavanzo complessivo Il risultato differenziale tra le operazioni di entrata e di spesa complessive. Misura l'eccedenza avanzo o l'insufficienza disavanzo delle risorse acquisite rispetto agli impieghi effettuati.

leggi regionali a testo vigente

Il bilancio di previsione e il conto consuntivo del consiglio sono approvati dall'ufficio di presidenza, che ne amministra anche i fondi senza che i relativi atti siano sottoposti al controllo di cui all'articolo della Costituzione.

Il bilancio pluriennale determina le risorse complessive che la Regione prevede di acquisire o di impegnare nel periodo in esame e l'indicazione delle risorse destinate al finanziamento dei singoli piani e progetti di intervento previsti nel PRS. Il bilancio pluriennale viene allegato al bilancio annuale e viene approvato con la legge di previsione di quest'ultimo.

Nel bollettino ufficiale della regione Toscana sono pubblicati le leggi regionali, i regolamenti e gli atti e i provvedimenti amministrativi della regione, degli enti locali e delle altre pubbliche amministrazioni toscane.

L'insieme dei capitoli costituisce il cosiddetto bilancio gestionale. Cassa L'insieme delle somme effettivamente riscosse o pagate durante l'esercizio, indipendentemente dal fatto che siano state accertate o impegnate in altri esercizi. Categoria Costituisce un elemento di classificazione delle entrate. Competenza finanziaria Il principio della competenza finanziaria impone che nel bilancio siano iscritte le Entrate che si prevede di accertare e le spese che si prevede di impegnare nell'anno cui il bilancio si riferisce.

Conto di bilancio Vedi R endiconto finanziario Conto del patrimonio Il Conto del Patrimonio rileva i risultati della gestione patrimoniale e riassume la consistenza del patrimonio al termine dell'esercizio, evidenziando le variazioni intervenute nel corso dello stesso, rispetto alla consistenza iniziale.

Il patrimonio degli enti locali e' costituito dal complesso dei beni e dei rapporti giuridici, attivi e passivi, di pertinenza di ciascun ente, suscettibili di valutazione ed attraverso la cui rappresentazione contabile ed il relativo risultato finale differenziale e' determinata la consistenza netta della dotazione patrimoniale.

Vengono inclusi anche i beni del demanio, con specifica destinazione, ferme restando le caratteristiche proprie, in relazione alle disposizioni del codice civile. Ai sensi dell'art. La Giunta regionale adotta i DPEF entro il 30 aprile di ogni anno e lo trasmette al Consiglio contemporaneamente alla proposta di assestamento del bilancio di previsione per l'esercizio in corso, che lo approva con risoluzione entro il 30 giugno.

Tali somme impegnate e non dovute costituiscono le economie di impegno e devono essere accertate in sede di liquidazione. I Titoli dell'entrata sono: 1 entrate derivanti da tributi propri della regione, dal gettito dei tributi erariali o di quote di esso devolute alla regione; 2 entrate derivanti da contributi e trasferimenti correnti della U. Entrate e spese correnti : individuano le risorse ordinarie, ripetitive ad esempio i tributi generalmente utilizzate per la quotidiana gestione dei servizi e della macchina comunale ad esempio, la spesa per il personale, il riscaldamento, ecc….

Entrate e spese straordinarie : individuano le risorse non ricorrenti Entrate in conto capitale : entrate che incidono direttamente o indirettamente sulla formazione del capitale. Finanziaria La "finanziaria" predispone il quadro di riferimento finanziario necessario per il raggiungimento degli obiettivi definiti nel DPEF.

La Finanziaria dispone annualmente le variazioni delle aliquote e delle altre misure che incidono sulla determinazione del gettito tributario; il rifinanziamento delle leggi di spesa regionali; la riduzione di autorizzazioni legislative di spesa per gli anni considerati dal bilancio pluriennale; la determinazione delle quote destinate a gravare sugli anni considerati dal bilancio pluriennale con riferimento alle leggi che dispongono spese da ripartire in diversi esercizi.

Funzione obiettivo E' un elemento della classificazione nel bilancio delle Spese.Le spese di bilancio sono approvate congiuntamente dal Consiglio e dal Parlamento. Il bilancio annuale dell'Unione deve rispettare i massimali stabiliti nell'ambito del quadro finanziario pluriennale QFP per i diversi programmi e le diverse politiche, ad esempio in materia di coesione, agricoltura e relazioni esterne.

L'impiego degli strumenti finanziari produce un effetto leva in relazione alla spesa dell'UE. Finanziare le politiche dell'Unione europea nel rispetto della disciplina di bilancio, in linea con le norme e le procedure in vigore. Il bilancio comporta pertanto stanziamenti differenziati, ossia:.

Mentre le sezioni relative alle altre istituzioni comprendono essenzialmente spese amministrative, quella relativa alla Commissione sezione III comprende sia le spese operative necessarie per finanziare azioni e programmi sia i costi amministrativi legati alla relativa attuazione assistenza tecnica, agenzie, risorse umane.

Quadro finanziario pluriennale — QFP 1. Il primo periodo di programmazione aveva una durata di cinque anni; i periodi successivi e quello attuale sono di sette anni. I bilanci annuali devono osservare i limiti prescritti dal quadro pluriennale. La tabella seguente indica la ripartizione del bilancio per settore di intervento, come definito nell'ambito dell'attuale quadro finanziario pluriennale per il periodo Bilancio rettificativo dell'UE per il ripartizione degli stanziamenti di impegno nelle categorie del QFP.

Fonte: Bilancio e bilanci rettificativi nn. Tali finanziamenti consentono di soddisfare esigenze finanziarie eccezionali limitate.

Al fine di incrementare il potenziale effetto leva dell'assistenza finanziaria dell'UE, sono stati integrati in una serie di programmi dell'Unione appositi strumenti finanziari sotto forma di capitale azionario o di rischio, garanzie o altri meccanismi di condivisione dei rischi.

Prima dell'adozione del trattato di Lisbona le spese di bilancio erano classificate in spese obbligatorie se riferite agli obblighi contrattuali e spese non obbligatorie. Se da un lato al Parlamento spettava l'ultima parola sulle spese non obbligatorie, dall'altro il Consiglio disponeva di un analogo potere su quelle obbligatorie. La commissione per il controllo dei bilanci del Parlamento tiene una riunione annuale con la Banca europea per gli investimenti BEI 1.

A tale scopo sono state inserite nel regolamento finanziario disposizioni dettagliate in merito all'utilizzo degli strumenti finanziari.

Spese dell'Unione. Scaricare la scheda in versione PDF. Obiettivo Finanziare le politiche dell'Unione europea nel rispetto della disciplina di bilancio, in linea con le norme e le procedure in vigore. Struttura del bilancio in base alle caratteristiche degli stanziamenti 1. Il finanziamento Entrate dell'Unione Spese dell'Unione. Condividi questa pagina: Facebook Twitter LinkedIn.

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allegato al bilancio-elenco spese obbligatorie

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SHAMAR racing back from the city and won once this prep at Kilmore three runs back, dangerous. Dam Ready (8) 3. Blood Moon (6) 2. Terindah (4) Form suggests the winner will come from the top three picks. DAM READY resumes from a 19 week spell and racing back from the city, one of the main hopes.

BLOOD MOON winner of three in a row after last start win at Echuca and has shown early speed in races to date, has solid claims. GREVISTE resumes after a 22 week spell. Resumes well and won at Ballarat when last first-up, among the chances. TERINDAH first-up after 20 week spell and Cranbourne trial winner, dangerous. Yea (VIC) Non-TAB 3. Auspicious Lad (1) 1. Bern for You (3) 4. Golden Tart (5) Scratched 5. BERN FOR YOU winner at Healesville and placed once this campaign, include in exotics.

GOLDEN TART genuine on pace runner in a race without much early speed and should run fitter for past attempts, outside hope. RANDAROCK on a seven day back-up and should run fitter for past attempts, for the wider exotics. Ebony Royal (1) 3. Lochend Emmarose (2) 1. Lara Lad (4) EBONY ROYAL resumes after a spell of 26 weeks and expected to settle off the speed, serious player.

THEMOOSE resumes from a 15 week spell and should be near the speed in a race without much early pace, include in exotics.

Gli appalti pubblici in 10 slides (23/9/2019)

LOCHEND EMMAROSE finished in the middle of the pack last start at Woolamai and placed once this prep at Yea, capable of getting into the money with a bit of luck. Looks the leader and will take plenty of catching, for the wider exotics.

Norsika (4) Scratched 2. King Mapoora (7) ScratchedStand-out between the top two picks. NORSIKA all wins have come when faced with dry ground, genuine contender. DEHUGHES coming off a win at Yea and two of four wins have come from dry ground, can figure. FOLD resumes from a 28 week spell and four from five wins have been in the dry, in with a chance.

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