DDL MY REPORT ABOUT THE 2465, 2011 AND BUDGET ESTIMATES 2011-13
Senator Lenno (PDL) rapporteur for the budget bill, introduced the bill on securities reported as the reform of the accounting law, which came into force on 1 January 2010, confirms the structure of missions and programs of the state budget experienced since 2008. The draft budget law for 2011 is divided into 13 presents the estimates for expenditure and for each entry, 34 missions and 175 programs. The principles underlying the model of administrative responsibility and checking the results suggest that each program involved only one ministry and that each program can be traced back to a single chief executive officer (looks like the rest required by Article 21, paragraph 2 of Law No 196 of 1009). In the structure of the budget for 2011, are apparent 4-ministerial programs, of which 3 related to the nature of the program, involving all ministries (Funds to be allocated, policy guidance, and general services) and one on military missions Peace, attended by the Defence and Economy. The number of programs which belong more responsibility centers is reduced from the previous year but remains very high, covering an additional 30 programs (In addition to the four inter-ministerial, which by definition belong more responsibility centers). Than that for 2010, the budget for 2011 has 10 programs in more. The missions that have the greatest structural changes are the number 4. Italy in Europe and worldwide, the number 18. Sustainable development and protection of land and the number 26. Policies for the job.
He notes that in addition to the institution - in a mission - to some additional programs (which receive some of the resources allocated to existing programs), the 2011 budget makes also a limited reorganization of programs between missions. Both operations involve a reshaping of resources among missions e tra programmi. L'operazione di istituzione di nuovi programmi nell'ambito di una missione e di riorganizzazione tra missioni rischia di pregiudicare la confrontabilità dei dati di consuntivo tra esercizi. Il disegno di legge in esame opportunamente presenta le previsioni iniziali e assestate del bilancio 2010 (inserite a titolo di confronto del corrispondente stanziamento per il 2011) riorganizzate sulla base della nuova struttura per programmi. È auspicabile, peraltro, che tali raccordi siano resi espliciti in futuro anche per i dati di consuntivo, in assenza dei quali il consuntivo 2011 non sarebbe confrontabile con quelli degli esercizi precedenti. Per tale motivo sarebbe comunque utile presentare il riepilogo (articolato per capitoli) delle modifiche operate the structure of the 2010 budget for the construction of the 2011 budget. The increase in the number of programs may be explained by the intention to align programs and centers of responsibility. You may have to look into this aspect, even acquiring information from the government.
The articulation of missions and programs for the estimates - which was justified in view of administrative costs - is no longer functional after the reclassification that enhances the purpose of the administrative centers instead of spending the grant. In addition, the fragmentation of tasks among different estimates and the absence of a prospectus that aggregates to give the overall meaning della decisione di spesa (presentato invece negli scorsi anni) rappresentano elementi contraddittori rispetto alla direzione della riforma. Qualora, dunque, si dovesse profilare una revisione della legge di contabilità e finanza pubblica – necessaria per armonizzare la disciplina nazionale dopo l’istituzione del semestre europeo – la scelta di articolare il bilancio per stati di previsione, e non soltanto per missione e programmi, potrebbe essere definitivamente ripensata ed abbandonata.
La riforma ha poi introdotto altre importanti innovazioni alla struttura dei documenti di bilancio. L'unità di voto parlamentare viene individuata a livello del programma (e non più del macroaggregato), implicando così una significativa reduction in the number of units to vote. It introduces new definitions of the nature of the expenditure (cost mandatory factor legislative requirements) and the distinction between being reshaped and reshaped. Finally, the enriched information pack attached to the estimates of the ministries.
Another new feature is the prediction that the budget documents are made available in formats developed. This aspect facilitates the expansion of analysis on budget, institutionalizing what has happened in past exercises being done. This is a first application, appreciated for the innovative, albeit subject to further refinements as part of the database provided there are no attachments relating to the compulsory levy exemptions and reductions (in Table 1, estimates of the entrance, available for short routes) and Annexes 1 to the estimates of bill budget (Schedule expenditure authorizations for programs), in which highlights the proposed changes under the new flexible instruments of the budget (Article 23, paragraph 3 of Act No. 196 of 2009). The first note of changes to the budget also is not yet available in formats developed at the time.
The current structure of the budget, together with the expectation of a more streamlined content of the law of stability, prefigures a new role of the instrument, the more significant if one takes into account the margin of flexibility that governments have in the formation of appropriations legislation. With the implementation of the new accounting plan, the budget law will be the instrument that best represents the overall financial effect of decisions made during the year, allowing you to assess allocation decisions reflected in the proposed budget for the next three years. An overview. For 2011, the draft budget law submitted to Parliament 15 October 2010, integrated with the first Note of Change, provides a net borrowing (SNF) at minus 40 billion, an improvement about 15 billion compared to SNF budget adjustments for 2010. The evolution from the previous year resulting from the revenue side, revenue extratributarie by an increase of almost 3 billion (+8.9 percentage points) and a moderate recovery of growth in tax revenue, amounting to 1 percentage point. On the expenditure side, the improvement is due to a contraction of the final costs of 3 percent, due to a reduction of current expenditure and capital that more than offset the growth of 6 percentage points in interest costs. In the period 2012-2013, the SNF is approximately -22 and -13.9 billion euro respectively. It 'worth noting that the SNF under existing legislation for 2013 is expected remaining at 4.6 billion, but due to the effects of the First Note Modification you have a worsening of the balance of 9.3 billion. In the period 2012-2013, tax revenues show an increase of 5.5 percent and 4.3 percent respectively. Revenue extratributarie shows a discontinuous trend, decreasing by 6.8 percentage points in 2012 (reflecting the loss of one-off revenues associated with the sale of digital terrestrial frequencies) but increased by 3.3 percentage points in 2013. As to the development of the main items of expenditure, the interest shown sustained growth since 2012, with an average annual growth rate above 5 percent. The current expenditure net of interest, Instead, it has a downward pattern for the biennium 2011-2012 (-4.3 and -0.5 percent respectively) and ascending to 2013 (1.1 percent). The capital expenditure shows a similar trend, decreasing in the period 2011-2012 of 7.8 and 11.1 percentage points, respectively, to return later to grow in 2013 to 18.9 percent. A look at the cost functional. One issue addressed in the budget debate last year was to reconstruct how much of the expenditure decision is actually made annually with the budget and how much the budget is formally adopted, even if corresponding to transfers or debt service, and then still fixed so as exogenous. The exercise is particularly utile per verificare quanta parte delle politiche pubbliche corrisponda effettivamente ad una scelta allocativa (almeno nel breve periodo) proposta dal Governo e approvata dal Parlamento e tenuto conto che in un sistema istituzionale multilivello larga parte delle decisioni di spesa sono rimesse alle autonomie territoriali. D’altro canto, già lo scorso anno si era rilevato come la percentuale di spesa di ogni missione sul totale del bilancio fornisse una rappresentazione poco fedele della "decisione di spesa" operata dal bilancio, posto che la missione più rilevante è quella del debito pubblico che certamente non può essere liberamente modulata dal Governo o dal Parlamento ma è da considerarsi esogena. Quest’anno, il Servizio del bilancio ha svolto un’analisi più puntuale delle voci della spesa primaria ossia di quella spesa che emerge in seguito alla esclusione dal totale della spesa delle voci di finanziamento di altre amministrazioni pubbliche. Ciò consente di valutare la struttura allocativa del bilancio dello Stato con riferimento alle funzioni di competenza più strettamente centrale, realizzate a livello di amministrazioni centrali, escludendo quindi i trasferimenti destinati a finanziare l'attività ordinaria delle altre amministrazioni. Si rinvia alla documentazione del Servizio del bilancio la descrizione della metodologia seguita e delle motivazioni ad essa sottesa. I risultati di questa analisi fanno tuttavia emergere che la missione "Istruzione scolastica" rappresenta la voce the major costs of the state budget, with a power consumption of resources amounting to approximately 22 of the total (42 billion). The examination of the composition of the mission of expenditure shows that almost all of the resources allocated in the budget (90 percent) is allocated to the "Compensation of employees." The next mission, in order of importance is that relating to "defense and homeland security." The first is in the Budget 2011 for a sum equal to 10 percent of the total (19.3 billion). For this item of expenditure, the composition shows that the "Compensation of employees" represent a very large share (equal to 77 per cent). The third is "Funds to be distributed" recording an amount equal to 7 the total (13.5 billion). These are funds that, for various reasons, will be distributed during the year, and of which you may not know, therefore, intended as a functional ex ante. The presence of a mission funds to be distributed, containing a significant amount of money to be distributed during the year would seem to weaken the ability to understand the planned allocation of resources, not allowing full assessment of the priorities reflected in the document before Parliament . This feature would require closer monitoring of the budget and to verify adherence to the management of public priorities indicated in the budget adopted by the legislature.
In conclusione, si può affermare che le recenti innovazioni legislative introdotte con la riforma della contabilità e finanza pubblica hanno mostrato un significativo miglioramento del bilancio, inteso come strumento per il controllo e la decisione di spesa. Parte significativa di tale miglioramento è dovuta anche alla previsione che i documenti di bilancio siano messi a disposizione in formato elaborabile. Anche in assenza di tale previsione, il Servizio del bilancio del Senato era riuscito ad effettuare elaborazioni sui programmi e sulle missioni, tuttavia la disponibilità di dati elaborabili migliora l’efficienza del lavoro e amplia le possibilità di analisi.
A fronte di tali novità che supportano l’attività Parliamentary there is still a significant delay in the revision of the Rules of Procedure. The review by the commission on the budget still suffers from a more administrative than functional. The powers of the Boards of these matters is still drawn on estimates rather than functions. The timing of examination fees in the budget are too tight on when is the forum where we discuss public policy for the sector. Given the high public spending and the shared need to use resources more efficiently, the Boards should spend more time on budget. The parliamentary procedure of examination of budget documents is lagging behind the direction of reform and the rehabilitation requirements of the expenditure and the fact that - as evidenced by the numbers-the budget is the means by which you take the greater part of the decision to charge during the year.
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