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II° - Proventi dei beni del Consorzio Interessi attivi CAT. III° - Proventi speciali 5_0 Proventi e recuperi diversi 4 156.112,00 Permessi riserve turistiche 3 26.868,00 Quote associative temporanee 2 169.101,96 ACCERTAMENTI 14 quote associatiive ordinarie ed aggregati e quote associatiive su permessi riserve TITOLO I° - Entrate effettive CAPO I° - Entrate ordinarie CAT. I° - Tesseramenti e permessi - AVANZO DI AMMINISTRAZIONE DESCRIZIONE 1 ART. PARTE PRIMA - ENTRATE - 52.500,00 34.500,00 23.000,00 - - 9.000,00 9.000,00 5.000,00 - 500,00 500,00 421.220,21 - 158.000,00 35.000,00 177.500,00 50.720,21 - PREVISIONI 2015 - - 1.000,00 - - - 1.000,00 - - 50.720,21 - - - 50.720,21 VARIAZIONI + O 0 52.500,00 34.500,00 22.000,00 - 9.000,00 9.000,00 4.000,00 500,00 500,00 370.500,00 158.000,00 35.000,00 177.500,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 DESCRIZIONE 133.552,35 525.974,41 CAT. IV° - Trasferimenti TOTALE CAPO I° 40.203,28 136,82 CAT. II° - Proventi beni Consorzio CAT. III° - Proventi speciali 352.081,96 CAT. I° - Tesseramenti e permessi RIASSUNTO DEL CAPO I° ENTRATE ORDINARIE 133.552,35 512,00 7_12 Contributo lago Lod - Chamois TOTALE CAT. IV° 786,84 - 7_10 Contributo Riverain Grivel - Dora Baltea St. Marcel 7_11 Contributo obblighi ittici BKW Chabodey I e II 11.800,00 11.662,81 582.975,21 - 138.255,00 23.000,00 - 500,00 421.220,21 - 138.255,00 515,00 800,00 - 1480,00 330,00 1.473,20 329,33 7_7 Contributi per obblighi ittici Ditta Menegolla 190,00 1.640,00 7_8 Contributi per obblighi ittici BKW ex Soc. Plassier ex Seli 7_9 Contributo Riverain Grivel - Val Ferret 190,00 7_6 Contributi per obblighi ittici Lago Gover 1.636,63 7_5 Contributi per obblighi ittici Soc. Sempl. Saint Marcel 30.500,00 800,00 791,93 30.168,69 3.200,00 PREVISIONI 2015 3.184,99 ACCERTAMENTI 14 7_4 Contributi per obblighi ittici Gruppi Pescatori Piemonte 7_2 Contributo per obblighi ittici Sied ex Acciaierie Ferrero 7_3 Contributi per obblighi ittici BKW ex Plassier ex Loro Piana ART. - - - - - - - - - - - - 51.720,21 - 1.000,00 - 50.720,21 VARIAZIONI + O - 531.255,00 138.255,00 22.000,00 500,00 370.500,00 138.255,00 515,00 800,00 - 11.800,00 1480,00 330,00 190,00 1.640,00 30.500,00 800,00 3.200,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 Contributo straordinario Amm.ne Reg.le Finanziamento per investimenti 9 10 - - - Anticipazioni per servizio economato Riscossioni per partite di giro diverse Ritenute erariali su redditi tassabili in via rivalsa (IRPEF) e ritenute sindacali 11 12 13 TITOLO III° Parte I° - Partite di giro - 32.724,51 - 2.582,00 553.319,41 27.345,00 CAPO II° - Entrate straordinarie TOTALE TITOLO I° 525.974,41 27.345,00 TOTALE CAPO II° RIASSUNTO DEL TITOLO I° ENTRATE EFFETTIVE CAPO I° - Entrate ordinarie 27.345,00 27.345,00 27.345,00 ACCERTAMENTI 14 ENTRATE STRAORDINARIE CAT. I° - Proventi speciali RIASSUNTO DEL CAPO II° TOTALE CAT. I° 10_1 Contributo straord, progetto Unità di Ricerca ʹ Contributi per Studi e Progetti Risarcimento danni ʹ Proventi Straordinari CAPO II° - Entrate straordinarie CAT. I° - Proventi speciali - DESCRIZIONE 8 ART. - - 200,00 45.000,00 89.763,48 - 2.582,00 599.620,21 - 16.645,00 - 582.975,21 - 16.645,00 - 16.645,00 16.645,00 16.445,00 PREVISIONI 2015 - - - - - - 88.763,48 - 68.165,21 16.445,00 51.720,21 16.445,00 VARIAZIONI + O - 200,00 200,00 200,00 - - - 200,00 45.000,00 1.000,00 2.582,00 531.455,00 200,00 531.255,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 15 14 ART. 171.624,00 171.624,00 120.771,02 171.624,00 292.395,02 Parte II° - Gestioni speciali Entrata per controvalore materiale ittico seminato proveniente dalla Stabilimento Ittico TOTALE PARTE II° RIASSUNTO DEL TITOLO III° PARTE I° - Parte di giro PARTE II° - Gestioni speciali TOTALE TITOLO III° 489.345,48 - 292.395,02 845.714,43 TITOLO III° - Partite di giro - Gestioni speciali TOTALE GENERALE PARTE PRIMA ENTRATE 1.088.965,69 - 599.620,21 - 553.319,41 - 489.345,48 - 254.000,00 235.345,48 - 254.000,00 254.000,00 235.345,48 - 98.000,00 PREVISIONI 2015 TITOLO I° - Entrate effettive - RIASSUNTO GENERALE DELLA PARTE PRIMA ENTRATE AVANZO DI AMMINISTRAZIONE 120.771,02 85.464,51 ACCERTAMENTI 14 TOTALE PARTE I° Riscossioni per contributi INPS - SCAU ENPDEDP DESCRIZIONE - 156.928,69 88.763,48 68.165,21 - 88.763,48 - 88.763,48 - - 88.763,48 VARIAZIONI + O - 932.037,00 400.582,00 531.455,00 400.582,00 254.000,00 146.582,00 254.000,00 254.000,00 146.582,00 98.000,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 Spesa per compenso ai concessionari per rilascio permessi riserve 14 13 Quote spettanti alle Sezioni su tesseramento ordinario Spesa per compenso ai concessionari per rilascio permessi acque libere 12 Interessi per rimborso mutuo 8 Spese per abbonamento a periodici e quotidiani Spese casuali ed impreviste 7 11 Spese pubblicazione periodico "Il Pescatore" e pubblicazioni divulgative 6 Rimborso quote non dovute Spese di cancelleria postali e stampati 5 10 Spese per riscaldamento luce telefono e pulizia locali ufficio 4 Spese legali e di consulenza fiscale Accantonamento su fondo di quiescenza 3 9 Stipendi indennità e rimborso spese personale segreteria TITOLO I° - Spese effettive CAPO I° - Spese ordinarie CAT. I° - Servizi degli organi del Consorzio Indennità e rimborso spese Amministratori e Revisori dei Conti DESCRIZIONE 2 1 ART. PARTE SECONDA - SPESE 18.522,36 2.030,00 452,50 6.463,36 222,60 331,00 5.807,20 - 1.208,73 - 11.752,03 11.220,23 4.500,00 115.132,53 IMPEGNI 2014 3.500,00 1.000,00 7.500,00 300,00 500,00 7.000,00 - 3.000,00 - 17.000,00 - 13.000,00 4.500,00 140.000,00 - 23.000,00 PREVISIONI 2015 - - - - - - 1.000,00 - - - 500,00 - - 15.000,00 VARIAZIONI + O - 3.500,00 1.000,00 7.500,00 300,00 500,00 8.000,00 3.000,00 - 16.500,00 13.000,00 4.500,00 125.000,00 23.000,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 Spese per tributi imposte tasse e assicurazioni ufficio TOTALE CAT. I° 16 Spese per il personale addetto Accantonamento al fondo di quiescenza Spesa per consulenza sanitaria ed assistenza tecnica 18 19 20 Spese per riscaldamento luce e telefono Spese per manutenzione impianti e attrezzature 24 25 Canoni di locazione torrenti e laghi Spese per attività di ripopolamento 26 27 CAT. III° - Ripopolamento ittico acque libere TOTALE CAT. II° Spese per acquisto disinfettanti e medicinali Spese per acquisto mangime 22 23 Spese per acquisto materiale rapido consumo 21 20_1 Spese derivanti da procedure di conversione Spese per tributi imposte tasse, assicurazioni Stabilimento 17 CAT. II° - Stabilimento Ittico - Spese per amministrazione e manutenzione beni patrimoniali DESCRIZIONE 15 ART. 8.141,79 1.887,60 419,25 - 259.960,79 8.783,34 36.889,29 1.649,20 45.151,74 1.283,44 - 9.995,11 3.500,00 147.352,69 5.355,98 187.671,93 IMPEGNI 2014 1.000,00 - 283.870,21 - 14.370,21 - 36.000,00 - 3.500,00 45.500,00 3.000,00 - 12.000,00 3.500,00 159.000,00 - 7.000,00 - 233.800,00 - 9.000,00 4.500,00 - PREVISIONI 2015 - - 7.870,21 3.370,21 1.000,00 - - - - - - 3.000,00 500,00 15.000,00 - 500,00 VARIAZIONI + O - 1.000,00 - 276.000,00 11.000,00 35.000,00 3.500,00 45.500,00 3.000,00 - 12.000,00 3.500,00 156.000,00 6.500,00 218.800,00 9.000,00 4.000,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 34 Spesa reale per acquisto materiale ittico attività agonistica 33 233.800,00 283.870,21 11.500,00 18.000,00 259.960,79 15.217,27 16.670,24 CAT. II° - Stabilimento Ittico CAT. III° - Ripopolamento ittico acque libere CAT. IV° - Ripopolamento ittico riserve turistiche 1.505,00 187.671,93 - TOTALE CAT. VI° 1.505,00 3.000,00 1.000,00 2.000,00 18.000,00 12.000,00 6.000,00 11.500,00 - 500,00 10.000,00 - PREVISIONI 2015 RIASSUNTO DEL CAPO I° CAT I° - Servizi degli organi del Consorzio - 1.490,88 - 1.490,88 Fondo di riserva TOTALE CAT. V° Spese di organizzazione per attività agonistica CAT. V° - Attività agonistica e sportiva - 16.670,24 TOTALE CAT. IV° 4.670,24 15.217,27 6.627,65 8.170,37 12.000,00 IMPEGNI 2014 Spese per attività di ripopolamento riserve turistiche Spesa reale per acquisto materiale ittico riserve CAT. IV° - Ripopolamento ittico riserve turistiche 32 31 30 Spesa reale per acquisto materiale ittico acque libere 29 TOTALE CAT. III° Spese per attività di ripopolamento acque libere DESCRIZIONE 28 ART. - 1.000,00 7.870,21 15.000,00 1.150,00 1.150,00 - - - - - - 1.000,00 - 1.000,00 VARIAZIONI + O - 18.000,00 10.500,00 276.000,00 218.800,00 2.655,00 2.655,00 3.000,00 1.000,00 2.000,00 18.000,00 12.000,00 6.000,00 10.500,00 500,00 9.000,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 1.505,00 - 38 50.557,06 TOTALE CAPO II° TOTALE TITOLO I° CAPO II° - SPESE STRAORDINARIE 531.568,17 50.557,06 481.011,11 27.345,00 CAT. II° - Servizi degli organi del Consorzio RIASSUNTO DEL TITOLO I° SPESE EFFETTIVE CAPO I° - SPESE ORDINARIE 23.212,06 RIASSUNTO DEL CAPO II° CAT. I° - Ripopolamento Ittico 7.700,00 39_4 Spese contratti e collab. progetto Unità Ricerca 27.345,00 7.500,00 39_3 Spese attrezzature per progetto Unità Ricerca TOTALE CAT. II° 12.145,00 - - - - 23.212,06 - 4.437,06 ʹStudi e Progetti 39_2 Spese personale per progetto Unità Ricerca 39_1 Lavori straordinari SIM Fondo per pubblicazioni divulg. E attività ricerca Quota capitale per rimborso mutuo 37 39 CAT. II°- Servizi degli organi del Consorzio ʹServizi generali Accantonamento straord. Fondo quiescenza TOTALE CAT. I° 36_2 Spesa straordinaria attività di ripop. Riserve 36 Spesa per acquisto materiale ittico riserve 780,00 35_1 Spesa straordinaria attività di ripop. Acque libere 35 593.120,21 - 41.445,00 - 551.675,21 - 41.445,00 - 20.445,00 - 21.000,00 - 20.445,00 - 4.300,00 12.145,00 - - - 4.000,00 - 21.000,00 - - 10.000,00 - 3.000,00 - 8.000,00 - 551.675,21 - 3.000,00 PREVISIONI 2015 1.490,88 481.011,11 IMPEGNI 2014 17.995,00 TOTALE CAPO I° CAT. VI° - Fondo di riserva CAT. V° - Attività agonistica e sportiva DESCRIZIONE CAPO II° - SPESE STRAORDINARIE CAT. I° - Ripopolamento Ittico Spesa per acquisto materiale ittico acque libere ART. - 64.165,21 41.445,00 22.720,21 41.445,00 20.445,00 21.000,00 20.445,00 - - 4.000,00 21.000,00 - 10.000,00 3.000,00 8.000,00 22.720,21 1.150,00 VARIAZIONI + O - - - - 528.955,00 - 528.955,00 - - - - - - - - - - 528.955,00 2.655,00 3.000,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 TOTALE TITOLO II° CAT. III° - Estinzione di debiti CAT. II° - Beni mobili macchine e attrezzature CAT. I° - Acquisto beni RIASSUNTO DEL TITOLO II° SPESE IN CONTO CAPITALE CAT. III° - Estinzione debiti - 5.501,35 - 5.501,35 - - 5.501,35 353,15 44_2 Spese manut. Macchine e impianti ufficio TOTALE CAT. II° Spese per apparecchiature diverse 44 12,90 1.152,90 Spesa per acquisto apparrecchiature per lo Stabilimento ittico 43 44_1 Spese mant.Aut. impianti e attrezzature Sim Spesa per acquisto mobili macchine e arredi d'ufficio 42 3.982,40 - TOTALE CAT. I° CAT. II° - Beni mobili macchine e attrezzature - - Spesa per ampliamento beni patrimoniali - 41 IMPEGNI 2014 Spesa per acquisto beni patrimoniali CAT. I° - Acquisto beni - DESCRIZIONE 40 ART. 500,00 500,00 6.500,00 - - 5.500,00 - 1.000,00 - 5.500,00 - - 500,00 3.500,00 - 1.500,00 - 1.000,00 PREVISIONI 2015 - - - 4.000,00 - 4.000,00 - - 4.000,00 - 3.000,00 1.000,00 VARIAZIONI + O - 500,00 500,00 2.500,00 - 1.500,00 1.000,00 1.500,00 500,00 500,00 500,00 1.000,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 Pagamento per partite di giro diverse Pagamento per ritenute erariali su redditi tassabili in via di rivalsa (IRPEF) e quote sindacali Pagamento per contributi INPS - SCAU ENPDEDP 46 47 48 Spesa per controvalore materiale ittico proveniente dallo Stabilimento per ripop. Riserve turistiche Spesa per controvalore materiale ittico proveniente dallo Stabilimento per attività agonistica 50 51 TOTALE PARTE II° Spesa per controvalore materiale ittico proveniente dallo Stabilimento per ripop. Acque libere 49 TOTALE PARTE I° Parte II° - Gestioni speciali Pagamento per anticipazioni servizi economato TITOLO III° Parte I° - Partite di giro DESCRIZIONE 45 ART. 85.464,51 32.724,51 - 2.582,00 171.624,00 2.593,00 109.806,00 59.225,00 120.771,02 IMPEGNI 2014 254.000,00 9.000,00 110.000,00 135.000,00 235.345,48 - 98.000,00 45.000,00 89.763,48 - 2.582,00 PREVISIONI 2015 - - - - - 88.763,48 - - 88.763,48 VARIAZIONI + O - 254.000,00 9.000,00 110.000,00 135.000,00 146.582,00 98.000,00 45.000,00 1.000,00 2.582,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 ART. 292.395,02 TOTALE TITOLO III° 292.395,02 829.464,54 TOTALE GENERALE PARTE SECONDA SPESA 5.501,35 TITOLO III - Partite di giro TITOLO II° - Movimenti di capitale TITOLO I° - Spese effettive DISAVANZO DI AMMINISTRAZIONE 531.568,17 171.624,00 PARTE II° - Gestioni speciali RIASSUNTO GENERALE DELLA PARTE SECONDA - SPESA - 120.771,02 IMPEGNI 2014 RIASSUNTO DEL TITOLO III° PARTE I° - Partite di giro DESCRIZIONE 1.088.965,69 - 489.345,48 - 6.500,00 - 593.120,21 - - 489.345,48 - 254.000,00 235.345,48 - PREVISIONI 2015 156.928,69 88.763,48 4.000,00 64.165,21 - 88.763,48 - 88.763,48 VARIAZIONI + O - 932.037,00 400.582,00 2.500,00 528.955,00 400.582,00 254.000,00 146.582,00 PREVISIONI 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 REGIONE AUTONOMA VALLE D’AOSTA Consorzio Regionale per la tutela, l’incremento e l’esercizio della pHVFD PARERE DELL’ORGANO DI REVISIONE COLLEGIO DEI REVISORI DEI CONTI 5LVFRQWURGHOODUHJRODULWjDPPLQLVWUDWLYDHFRQWDELOH Sulla proposta di BILANCIO DI PREVISIONE L’ESERCIZIO De Martino dr. Gennaro Negretto dr. Alessandro Grange dr. Lorenzo Presidente Membro Membro 1 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 PREMESSA Il presente Parere del Collegio, DOOD SURSRVWD GL %LODQFLR GL Previsione per l’esercizio 20, è stato formulato sulla base della normativa ad oggi vigente ed in SDUWLFRODUHGDOOHGLVSRVL]LRQL introdotte dalle seguenti norme: x Legge 5HJLRQDOH Q H VXFFHVVLYH PRGLILFD]LRQL GL FXL DOOD /5VHWWHPEUHQ ( Nuovi provvedimenWLLQPDWHULDGLSHVFDHQHO funzionamento del Consorzio regionale per la tutela, l’incremento e l’esercizio della pesca in Valle d’Aosta x Legge UHJLRQDOH JHQQDLR Q 6RSSUHVVLRQH della Commissione UHJLRQDOHGLFRQWUROORVXJOLDWWLGHJOLHQWLORFDOL'LVSRVL]LRQLLQPDWHULDGL FRQWUROORSUHYHQWLYRGLOHJLWWLPLWj VXJOLDWWLGLHQWLSXEEOLFLQRQHFRQRPLFL dipendenti dalla Regione x Statuto del Consorzio Regionale per la tutela, l’incremento e l’esercizio della pesca in Valle d’AostaDUWdello Statuto. x Regolamento interno sulla FRQWDELOLWjGHOConsorzio Regionale per la tutela, l’incremento e l’esercizio della pesca (Delibera del Consiglio di amministrazione nDGHO Il Collegio, previsto dall’art. 7 della L.R. 34/76, a norma dell’art. 16 della stessa L.R. HIIHWWXD LO ULVFRQWUR GHOOD UHJRODULWj DPPLQLVWUDWLYD H FRQWDELOH GHOOD prossima gestione, VXOOD EDVH GHOOD ER]]D GHO %LODQFLR 3UHYHQWLYR relativo all’esercizio 2016. ,O ULVFRQWUR HIIHWWXDWR WHQGH DG esprimere un motivato giudizio ,ai sensi dell’art.17 dello Statuto del Consorzio, GLFRQJUXLWj GLFRHUHQ]DHGLDWWHQGLELOLWj FRQWDELOH GHOOH SUHYLVLRQL GL ELODQFLR e dei programmi e dei progetti previsti dall’art.3 della citata L.R. WHQHQGR FRQWo delle variazioni rispetto all’esercizio SUHFHGHQWH. Il parere deve attestare : x x x x x x x L’osservanza alle norme vigenti: L’osservanza dei principi del bilancio e delle modalità rappresentative ; /DFRPSOHWH]]DGHJOLDOOHJDWL /DFRHUHQ]DGHOOHSUHYLVLRQLFRQJOLDWWLIRQGDPHQWDOLGLSURJUDPPD]LRQH /DFRHUHQ]DGHOOHSUHYLVLRQLFRQ la programmazione del Consorzio 5LVSHWWRGHOSDUHJJLRILQDQ]LDULRHGHJOLHTXLOLEULFRPSOHVVLYL L’attendibilità delle previsioni di entrata e di congruità delle previsioni di spesa. %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 VERIFICHE PRELIMINARI Il Collegio dei Revisori, x 'LFKLDUD GL DYHU ULFHYXWR LQ GDWD GLFHPEUH OR VFKHPD GL ELODQFLR GL SUHYLVLRQH predisposto dal Consorzio e i relativi allegati : %LODQFLR3UHYLVLRQDOH 5HOD]LRQH 3UHYLVLRQDOH SURJUDPPDWLFD SUHGLVSRVWD Gal &RPLWDWRHVHFXWLYR Rendiconto dell’esercizio 2014 'HOLEHUD]LRQL H SURSRVWH GL GHOLEHUD]LRQL FRQ OH TXDOL VRQR state determinate, per l’esercizio 2016, le entrate previste dall’art. 6 L.5Q (OHQFR GHOOH spese, SHU LQFDULFKL GL FROODERUD]LRQH, per formazione, per manutenzioni ordinarie autovetture. La Relazione predisposta dal funzionario addetto al Servizio SHU OD SURSRVWD GL %LODQFLR 3UHYHQWLYR FRPH ULSRUWDWD QHOOH premesse GHOODGHOLEHUD]LRQHGLDSSURYD]LRQHDOELODQFLR. x IQROWUH GLFKLDUD GL DYHU SUHVR YLVLRQH GHL VHJXHQWL GRFXPHQWL DOOHJDWLDOODULFKLHVWDdi parere messi a disposizione: 4XDGURDQDOLWLFRGHOOHHQWUDWH 4XDGURJHQHUDOHGHJOLLPSHJKL 3URVSHWWRDQDOLWLFRGHOOHVSHVHGLSHUVRQDOH Dettaglio dei trasferimenti Erariali e Regionali 'HVFUL]LRQHGHL3URJUDPPL3URJHWWR 4XDGUR ULHSLORJDWLYR delle spese di investimento per l’esercizio &RQWR GHO ELODQFLR *HVWLRQH GHOOH (QWUDWH H GHOOH 6SHVH –Residui Attivi e Passivi. 1. 9LVWHOHGLVSRVL]LRQLGL/HJJHFKHUHJRODno la materia del Consorzio Visto lo statuto del Consorzio SHU OD SDUWH FKH ULJXDUGD OH IXQ]LRQL GHO 5HYLVRUH 9LVWRLO5HJRODPHQWRGLFRQWDELOLWj %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 Il Collegio LQROWUH KD HIIHWWXDWR OH VHJXHQWL YHULILFKH DO ILQH GL HVSULPHUH XQ PRWLYDWRJLXGL]LRGLFRHUHQ]DDWWHQGLELOLWjHFRQJUXLWjFRQWDELOHGHOOHSUHYLVLRQLGL ELODQFLRGHLSURJUDPPLHGHLSURJHWWLSUHVHQWDWL V(5,),&$'(*/,(48,/,%5, Gestione dell’HVHUFL]LR Il Consiglio di Amministrazione FRQla delibera n. D del KD GDWRDWWRGLDYHUHIIHWWXDWRXQFRQWUROORSHUODYHULILFDGHOORVWDWRGLDWWXD]ione dei programmi e di rispetto GHJOLHTXLOLEULGLELODQFLR Dall’esito di tale verifica e della gestione finanziaria successiva risulta FKHVRQRVDOYDJXDUGDWLJOLHTXLOLEULGLELODQFLRQRQULVXOWDQRGHELWLIXRULELODQFLR. La gestione dell’anQR è stata improntata al rispetto del FRQWHQLPHQWRGHOODVSHVDGHOSHUVRQDOH L’Avanzo di Amministrazione dell’esercizio 2014 pari ad € qVWDWRDSSOLFDWRFRPHLQGLFDWRSHU - € 25.000,00 FRQOD,YDULD]LRQHGLELODQFLR - € 25.720,21 FRQOD,,YDULD]LRQHGLELODQFLR Le variazioni DOELODQFLRGLSUHYLVLRQH sono servite DFRSULUHXQD serie di spese per un totale di € Nel corso dell’esercizio il Fondo di riserva, istituito con l’approvazione GHO%LODQFLRSUHYHQWLYR, GLHXURè stato interessato dalle seguenti variazioni: x (XUR'HOQHGHO x (XUR'HOQHGHO x (XUR'HOQHGHO Lo stessR)RQGRGLULVHUYDDO risulterà di € . 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Entrate Previsione Previsione Trasferimenti dello Stato e della Regione ¾ Provento Amministrazione ReJLRQDOH SHU FRQGX]LRQH 6WDELOLPHQWR ,WWLFR € 0 ; ¾ Provento Amministrazione Regionale per tasse licenza di pesca € 3URYHQWLVSHFLDOL Tra i proventi speciali sono previste entrate in totale di € SHUDWWLYLWj DJRQLVWLFDVSRUWLYDHTXRWHSHUODYRULLQDOYHR. 6DQ]LRQLDPPLQLVWUDWLYH Nessuna entrata. 3URYenti dei beni dell’Ente Sono previsti interessi passivi per € 500. %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 $QDOLVLGHOOHSULQFLSDOLSRVWHGHOOH6SHVH&RUUHQWL Spesa per il Personale E’ stata redatta una tabella prHYLVLRQDOHDQDOLWLFDSHULO GHOFRVWRGHO personale, XWLOHDOODLQGLYLGXD]LRQHGHOODSUHYLVLRQHGHOODVSHVDFRUUHQWH La spesa del personale è suddivisa tra il Personale di Segreteria ed il PersonaOHGHOOR6WDELOLPHQWR,WWLFR In relazione al fabbisogno del personale, oltre alla Struttura Amministrativa individuata è stato predisposto una tabella previsionale per il GHO FRVWR GHO SHUVRQDOH XWLOH DOOD LQGLYLGXD]LRQH GHOOD SUHYLVLRQH GHlla VSHVDFRUUHQWH La previsione dell’esercizio 2016 VLDWWHVWDLQXQFRQWHQLPHQWRGHOODVSHVD ULVSHWWRDJOLLPSHJQLGHO ed allHSUHYLVLRQLGHILQLWLYHGHO. Spese personale di Segreteria ,PSHJQL 3UHYLVLRQH 3UHYLVLRQH Variazione +- 6SHVH3HUVRQDOHDGGHWWR6WDELOLPHQWR,WWLFR ,PSHJQL 1 3UHYLVLRQH 3UHYLVLRQH Variazione +- I dati sopra HVSRVWLQRQLQFOXGRQRLOUDWHRGLDFFDQWRQDPHQWRDOIRQGRGL TXLHVFHQ]D $OWUHVSHVHSULQFLSDOL 6LVHJQDODQRGLVHJXLWRDOFXQH previsione di spese FDUDWWHULVWLFKH Spese 3UHYLVLRQH Indenn Amm e altri Spese ORF8IILFL 6SHVHSRVWFDQF 6SHVDFRQVVDQLW 6SHVD DFTuisto. Mangime 6SHVH ULVF (Q. EleWWULFD Spese Manut Imp 3UHYLVLRQH Variazione + - - - 11 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 Spese per inFDULFKL Non sono previste VSHVHSHULQFDULFKLHVWHUQLLQserite nella previsione del . ,QWHUHVVL3DVVLYL Le spese previste per gli interessi passivi dovuti dall’Ente nel corso del sono state valutate limitatamente agli interessi sui mutui stipulati e stipulandi VLQR. Non sono previsti interessi passivi da pagare. Spese straordinarie Tra le spese straordinarie si annoYHUDQR DOFXQH GL FXL VL HYLGHQ]LDQR JOL estremi: Spese 3UHYLVLRQH 6SHVD SHU DFTXis. PDWHULDOH LWWLFR a.l. e riserve Spese per Studi e progetti 3UHYLVLRQH Variazione +- - )RQGRVYDOXWD]LRQHFUHGLWL 1RQULVXOWDDFFHVRQHVVXQ)RQGR6YDOXWD]LRQH&UHGLWLDQFKHVH, lo stesso fondo, SXzHVVHUHXWLOLLQRFFDVLRQHGHOODYHULILFDGHOODSHUPDQHQ]DGHL5HVLGXL DWWLYLODFXLULVFRVVLRQHULVXOWDDOTXDQWRLPSUREDELOH )RQGRGLULVHUYD IO&RPLWDWRHVHFXWLYRKD previsto ODFRVWLWX]LRQHGHOIRQGRGLULVHUYD Il fondo ammonta a € 2.655,00 %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 $QDOLVLGHOOHSULQFLSDOLSRVWHGHOOH(QWUDWHLQ&RQWR&DSLWDOH /H HQWUDWH LQ FRQWR FDSLWDOH ULJXDUGDQR ……..Contributi Rava per Investimenti per ……………... 7UDOHHQWUDWHLQFRQWRFDSLWDOHYLVRQRTXHOOHGHULYDQWLGDDFFHQVLRQLGL prestiti si/no……………per €. AnalisLGHOOHSULQFLSDOLSRVWHGHOOH6pese in Conto Capitale La spesa totale per l’esercizio 2016 è prevista per € e riguardano l’acquisto di EHQLPRELOLPDFFKLQHHDWWUH]]DWure. Analisi delle Entrate e delle Spese per partite di giro Tra le entrate delle partite di giro FKHVLELODQFLDQRFRQOHVSHVHVSLFFDQR le ritenute previdenziali,assistenziali ed erariali al personale e le entrate e le spese per “ controvaORUHPDWHULDOHLWWLFRSHUULSURGX]LRQH %ROOHWWLQR8I¿FLDOHGHOOD5HJLRQH$XWRQRPD9DOOHG¶$RVWD %XOOHWLQ2I¿FLHOGHOD5pJLRQDXWRQRPH9DOOpHG¶$RVWH N. 11 8 - 03 - 2016 Considerazioni finali Il Collegio dei revisori GjDWWRFKH l’Ente non si è dotato di appositi strumenti atti a garantire la corretta effettuazione: GHOFRQWUROORGLUHJRODULWjDPPLQLVWUDWLYDHFRQtabileLQSDUWLFRODUH la nomina degli agenti a denaro e/o “HFRQRPR”; la nomina degli altri gestori esistenti di FDVVD la nomina dell’agente a materia per il patrimonio dell’enWH l’introduzione e l’attivazione di XQVLVWHPDGLFRQWUROORLQWHUQR il Consorzio è un “Ente pubblico QRQ HFRQRPLFR” dipendente dalla Regione, in forza dell’art. 1 della Legge Regionale Q, (Le attribuzioni ….. in materia di pesca…… sono assunte dall’Amministrazione regionale che le esercita a mezzo ……) e risulta VRWWRSRVWRDOFRQWUROORVXFFHVVLYo da parte della stessa Regione. 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