the report of the Court of Auditors

With resolution no. 13/2022 / G, of 16 June 2022, the Court of Auditors approved the
a “Works savings fund“Constituted with Legislative Decree No. 34/2019, converted with modifications, by Law No. 58/2019.

Save-Works Fund: The Court of Auditors approves the report

The works savings fund was set up with art. 47, c. 1-bis, of the decree law n. 34/2019 converted, with modifications, by Law no. 58/2019, in the forecast of the then Ministry of Infrastructures and Transports, now Ministry of Sustainable Infrastructures and Mobility, with the aim of
warranty the quick completion
from Public Works and the worker protection involved in them.

The regulatory provisions governing the fund apply:

  • to tenders for public works contracts, the basis of which is equal to or greater than 200 thousand euros;
  • to tenders for public service and supply contracts related to the construction of public works, the basis of which is equal to or greater than 100 thousand eurosbanned from June 30, 2019.

On the other hand, they do not apply to tenders awarded by municipalities, metropolitan cities, provinces, even autonomous, and regions.

The fund’s resources are intended to meet, up to 70%unsatisfied claims of subcontractors, subcontractors and subcontractors against the contractor or, in the case of assignment to general contractor, of their contractors, subcontractors, subcontractors, subcontractors, when these are subject. to the insolvency proceedings, within the limits of the endowment of the Fund.

The initial endowment of the Fund amounted to 12 million euros for the year 2019 is at 33.5 million euros for the year 2020.

Subsequent legislative provisions have provided for new allocations from the Fund for the years 2020, 2021 and 2022, with a total amount of 122.5 million euros in the period 2019-2022.

The due contribution of the Contracting Stations

In addition, the Fund ‘s founding law provides that it be fed in part by the payment of a contribution to the contracting bodies of tenders, or the general contractor, pays the state budget to the income account, equal to
0.5% of the amount of the auction discount offered by the successful bidder.

In this regard, the Court of Auditors has stressed that, both in the preliminary phase and during the interrogation held during the meeting of June 1, 2022, that, for the time being, the MIMS has not proceeded to request the reassignment in the corresponding chapter. expenditure of the contribution paid into the revenue account of the state budget, nor did it verify the non-payment of the same contribution and the consequent warning to the delinquent administrations.

Therefore, the Section requested to take all necessary initiatives, in accordance with the MEF, both to ensure full knowledge of the obligation to pay the contribution by the administrations concerned, and to verify theactual payment of the contribution the same for the subjects obliged to fulfill this obligation, avoiding any hypothesis of prescription of credits, and requesting the reallocation of the relative amounts on the corresponding item of expense.

As explained by the Court, the contribution, due by law, may guarantee one greater financial coverage to meet the recognized appropriations, as both the first and second distribution plans showed a lack of resources in the budget allocations.

Works savings fund: allocation of resources

The financial endowment of the works savings fund was recorded in the MIMS expenditure budget of chapter 7011.

During the period 2019-2022:

  • on the total allocation of powers, equal to 64,500,000 euros, was intervened increasing variations
    for € 58,000,000, with the consequent remodeling at € 122,500,000;
  • accrued commitments amount to € 57,085,294, while waste accrued amounts to € 52,253,836 for a total of € 109,339,130;
  • the payments in the accrual account amounted to 57,085,294 euros while in the residual account 52,039,511 euros have been paid, for a total of 109,124,805 euros.

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