Description of the Headings in the Chart of Accounts

DESCRIPTION OF THE HEADINGS IN THE CHART OF ACCOUNTS

PERSONNEL: Administration personnel working in the State Administration under either open-ended or part-time contracts, or as temporary employees, or personnel with private contracts. This includes personnel who are employed by the Administration although not in the Administration's cost centres.

Section/status: individual professional categories divided into various sections.

Base salaries, that is, individual seniority allowance, special supplementary allowance, Administration allowance and thirteenth month;

Incentive pay, that is, costs sustained relative to the achievement of productivity objectives and of improvement in the quality of individual or collective performance, such as incentive pay for managers and the components of the Combined Administration Fund related to productivity;

Other benefits (fixed and variable) not related to productivity, such as elements of the Combined Administration fund not related to productivity;

Overtime pay, that is, payment to employees for duties performed outside the contracted work time;

Employee contributions for regular work, that is, contributions at the Administration's cost, as well as the IRAP (Regional Tax on Productive Activities) on employees salaries, with the exception of overtime pay;

Overtime contributions, that is, contributions at the Administration's cost, as well as the IRAP (Regional Tax on Productive Activities) on employees' overtime pay;

Domestic and foreign missions, that is, costs sustained for daily allowances and for the reimbursement of expenses deriving from duties carried out at locations other than the employee's workplace and for which the employee sustains costs and/or hardship;

Mission allowance, that is, costs sustained directly or in the form of reimbursement for transport, food, lodging and insurance expenses.

Other personnel costs, that is, other remuneration for duties performed, remuneration relative to positions assumed in the Administration, and costs relating to services of which personnel may make use but which are not related to their duties, for:

Assignments, that is, remuneration for particular duties conferred within the Public Administration;

Attendance fees, that is, charges deriving from personnel participation on commissions, at conferences, etc.;

Scholarships and subsidies, that is, costs sustained for aid, such as by personnel and/or their relatives in the attainment of degrees and diplomas, and/or when participating in competitions, as well as arising from particular situations of necessity or hardship;

Meal vouchers, that is, costs sustained due to monetary contribution or for the acquisition of vouchers provided to employees for meal allowances;

Social, sports and cultural centres, that is, contributions for canteens and for agreements with sports centres;

Contributions for medical treatments, that is, costs sustained to reimburse employees for medical-visit expenses or other health services not specifically required for the execution of their duties;

Additional contributions, that is, amounts paid collectively into employee insurance or social-security funds and not limited to individual employees;

Indemnities, that is, costs sustained to compensate for damages suffered during the execution of employees' duties;

Removals and transport, that is, costs sustained to subsidise removals subsequent to change of workplace (for example, costs relative to an employee's possessions and furnishings);

Personnel insurance, including costs sustained for insurance policies stipulated in favour of employees.

CONSUMER GOODS: that is, costs relative to goods used by the Administrations and that are consumed at the time of use or within a very short period of time or that are regularly purchased and for which, therefore, a cyclical and constant expense may be assumed.

Paper, stationery, printed materials:

Paper, for photocopiers in particular;

Stationery, that is, readily consumed materials for daily office use (for example: pens, pencils, propelling pencils, highlighters, envelopes, binders, folders, labels, adhesive tape, string, typewriter ribbons, business cards, corrector fluid, paper clips, ink, stamps and stamp pads, glue, post-its, notepads, staplers, staple removers, hole punchers, scissors, rulers, desk sets, paper cutters, letter openers, etc.);

Printed materials and forms, that is, internal and external forms, pre-printed forms, etc.;

Newspapers and publications, distributed to employees as part of their work, and other than those that are part of collections and office documents;

Journals and magazines;

Publications.

Materials and accessories:

Foodstuffs, that is, food provided for or to replace the canteen service, food for animals (for example: foodstuffs for canteens, for military rations, forage and other food for animals, etc.);

Clothes, that is, clothing provided to personnel for the execution of their duties (for example: uniforms, overalls, caps, scarves, etc.);

Equipment, that is, goods that constitute equipment for people and animals, necessary for the carrying out of specific tasks (for example: bullet-proof vests, wet suits, helmets, gas masks, backpacks, disk signals, saddles, muzzles, reins, leashes, musical instruments, etc.) and whose value is not such that the cost can be amortised;

Fuels and lubricants, that is, material used for heating systems and vehicles, particularly for transport;

Fittings for offices, lodgings and canteens, that is, goods provided for offices, lodgings, canteens and entertainment facilities and that are purchased regularly and in considerable amounts;

Sports and recreational equipment, that is, equipment and accessories used for these types of activity;

Technical and specialised tools, that is, materials and equipment used in the carrying out of typical tasks (institutional and otherwise) in the individual Administrations and not attributable to other categories;

Technical and specialised supplies, that is, readily consumed materials and equipment used to maintain buildings, systems, equipment, furnishings, vehicles, etc., in good and efficient condition;

Computer equipment, that is, computer accessories and materials, printers, and all other devices related to computers;

Medicines, medical and hygiene products, that is, supplies and small pieces of equipment used for cleaning and disinfecting premises, goods and persons, or pharmaceutical products for the treatment and prevention of human and animal diseases, and first-aid supplies.

ACQUISITION OF THIRD-PARTY SERVICES/USE OF THIRD-PARTY GOODS/ASSETS: that is, all of the costs relative to purchasing services supplied by parties external to the Administration as well as those relative to the enjoyment of tangible and intangible goods/assets owned by third parties (for example: rental fees, leasing fees, etc.); third-party services and goods/assets may be used both in support of institutional activities and for the maintenance and functioning of the Administration.

Consulting, that is, services provided by third parties for the carrying out of tasks in support of those institutionally assigned by the Administration;

Legal-administrative, that is, those provided in the legal and administrative fields;

Technical-scientific, that is, those provided in the technical and scientific sectors to support Administration tasks, including services in the engineering and construction, chemical, research and restoration fields, etc.;

Computer, that is, provided in the informatics field (for example: feasibility studies, DPC realisation projects, technical assistance, system running and management, security management, purchasing, data, on-site assistance, etc.); services, when allocated elsewhere, provided by third parties for the ordinary and extraordinary maintenance of owner software and the creating of owner software are not included in the foregoing;

Interpreting and translation, that is, services provided by interpreters and translators;

External experts, understood as highly professional services provided by third parties in support of particular activities, such as participation on committees, councils, etc. (for example: the Council of Experts);

Other advice, which may include all of the costs that, although similar to consulting, do not fall specifically within the points above.

Assistance: that is, specialised services provided by physicians, nurses, paramedics (including with reference to Law 626), as well as those provided by psychologists, social workers, priests, etc.:

Psychological, social and religious;

Medical/sanitary.

Promotion: services provided by third parties for the organisation of official events and for the promotion and distribution of information of interest to citizens:

Advertising;

Events and conferences.

Training: training services provided by third parties:

General professional training, that is, seminars, training courses not directly related to the Administration's institutional mission, such as language courses, courses for administrative personnel, etc.;

Specialised professional training, that is, training courses specifically related to the Administration's institutional mission, such as courses for pilots (Air Force), etc.;

Personal training, according to Law 626.

Ordinary maintenance: services provided by third parties to maintain in good and efficient condition the following goods/assets used in the carrying out of Administration activities:

Buildings, that is, services to maintain buildings in good and efficient condition;

Furniture, fittings and accessories, that is, services to maintain furniture, fittings, accessories, and equipment in good and efficient condition, including the services of carpenters, upholsterers, etc.;

Systems and machinery, that is, services to maintain systems and machinery in good and efficient condition (for example: heating systems), including spare parts and the services of mechanics, plumbers, electricians, etc.;

Vehicles, that is, services to maintain vehicles, including the provision of spare parts, in good and efficient condition, including the services of mechanics, etc.

Hardware, that is, services to maintain automated systems, including apparatuses used for networks and cabling, in good and efficient condition;

Software, that is, maintenance to adjust, improve and correct owner software, as opposed to software applications and basic software, and that do not increase the software's value;

Other goods/assets, that is, ordinary maintenance on goods/assets that do not fall into the preceding categories.

Rental, tenancy and leasing: that is, costs deriving from contracts stipulated with third parties for rental, tenancy and leasing of third-party goods/assets, relative to:

Plants and machinery, that is, relative to all machines and equipment necessary to carrying out the activities, including photocopiers;

Buildings, that is, costs relative to durable assets having a physical consistency such that they cannot be transported elsewhere without risk of damage;

Hardware, that is, costs relative to equipment used for automated data processing, including apparatuses used for networks and cabling;

Licenses, that is, the acquisition of use rights to software that is not owned for example: use of licenses for MS Windows or current products for office automation), subdivided into application software and basic software;

Vehicles, relative to vehicles used to transport persons or things (on land, by sea or by air);

Other goods, that is all of the machinery and equipment not specified in the preceding categories.

Utilities: costs sustained for services contracted from third parties and paid for periodically, the payments consisting of a fixed amount and an amount that varies according to actual consumption for:

Fixed-line telephony, that is, the cost of the use of fixed-line telephone service;

Mobile telephony, that is, the cost of the use of mobile-telephone service;

Transmission networks, that is, the cost of the use of data-transmission systems;

Electricity, that is, the cost of the use of electricity supplies;

Water, that is, the cost of the use of water supplies;

Gas, that is, the cost of the use of gas supplies;

Others, that is, the cost of database subscriptions, radio/television fees, etc.

Canteen services: canteen and catering services provided by third parties for:

Military personnel;

Civil personnel.

Auxiliary services, that is, services provided by third parties and that do not fall under the other headings and that are often connected to the Administration's maintenance and functioning:

Surveillance and custody, that is, internal and external building surveillance services and custody of tangible goods;

Cleaning and laundry, that is, cleaning of premises and equipment and laundering of clothing and various linen;

Printing and binding, that is, printing, photo composition, photo reproduction, binding, etc.;

Transport, removal and porterage, that is, work-related transport, removal and porterage services relative to goods and persons;

Handicrafts, that is, services acquired for personnel such as those provided by barbers, shoemakers, etc.;

Animal training, that is, animal-training activities;

Other auxiliary services, in which all of the costs, although similar to those arising from auxiliary services, do not fall within the preceding categories; in particular, the costs related to building fees, understood as the charges referable to the share of use/services supplied overall to the buildings in which Administration offices are located.

Financial services: charges for financial services provided by banks or financial institutions for the execution of institutional tasks directly entrusted to Administration departments:

Commissions for the placing of securities and shares, that is, commissions paid to banks for the sale of shares and for the sale or placing of public debt securities;

Treasury services, that is, payment made to the Bank of Italy for the execution of provincial treasury services;

Other financial services, including costs relative to payments made to banks and financial institutions for services such as the rental of safe-deposit boxes, payments made by direct debiting, factoring (excluding financial charges), property assessments for the granting of loans, inquiries relative to loans and financing, etc.

Insurance: that is, costs deriving from the stipulating of both mandatory and optional insurance contracts for persons and things (for example: public liability, theft, etc.):

Insurance on immovable goods, including the cost of insurance for buildings, barracks, sports facilities, libraries, etc.;

Insurance on movable goods, that is, the cost of insurance for vehicles, objects or animals;

Other insurance, that is, costs sustained to insure personnel external to the Administration and for other types of insurance.

OTHER COSTS: costs that the Administrations may sustain during the execution of the tasks assigned to them.

For duties performed by citizens: costs sustained to compensate citizens called to carry out particular duties for the State on a temporary basis:

Jury duty, that is, remuneration to citizens called to stand on juries;

Recruitment, that is, remuneration to citizens for the time necessary to carry out recruitment procedures;

Electoral commissions, that is, remuneration to citizens called to perform duties on electoral commissions;

Alternative to military service, that is, charges to reimburse bodies that sustain the costs relative to civil services provided by young people as an alternative to their military service;

Citizen collaboration with institutions, which may include rewards paid for the finding of assets of particular historical, archaeological, artistic or other value.

Administrative: various costs sustained in the carrying out of administrative tasks;

Postal and telegraph charges, that is, charges deriving from the sending of letters, telegrams, etc., chargeable to the sending Administration;

Bill paper, revenue stamps and contract registration, that is, charges deriving from the purchase of bill paper representing obligations, authorisations, certifications, receipts, expenses for contract registration, etc., for the State;

Entertainment, that is, charges deriving from entertainment activities, including entertainment goods, honours and catering services connected with entertainment expenses;

Publication of calls for tender, that is, charges connected with the issuing of calls for tender for the supply of goods and services;

Memberships in professional associations, that is, charges deriving from the requirement to hold memberships in professional associations;

Participation in national and international bodies, that is, ordinary contributions paid to national and international bodies and that refer exclusively to cases in which a cost centre participates exclusively or in a leading position in the activities of the body in question and receives services in return; in all other cases, the participation fee is considered as a cost referable to the State in general;

Sundries, that is, costs which, although similar to administrative costs, do not fall under the previous headings.

Taxes: obligatory payments due to the State or to other national public bodies and calculated in relationship to the ability to contribute without there existing a right to a specific payment:

Income taxes, that is, the cost of taxes on income produced;

Wealth taxes, that is, the cost of taxation on assets owned by the Administration;

Register taxes, that, the cost relative to taxes deriving from the necessity officially to make certain events public knowledge (for example: the stipulation of contracts, the issuing of judgements, etc.):

Value-added tax, that is, the cost of taxes on added value (VAT);

Other taxes, that is, costs relative to taxation of a residual nature with respect to the foregoing.

Other taxes:

Tax on waste, for the disposal of solid urban and other waste; right-of-way tax, for access on public roads; tax on vehicle ownership; other taxes deriving from taxation of a residual nature with respect to the foregoing.

EXTRAORDINARY CHARGES AND CHARGES ARISING FROM DISPUTES: costs generated by extraordinary events or by legal disputes.

Extraordinary costs: extraordinary costs that do not measure the value of human resources or instruments used in the ordinary execution of institutional tasks;

Charges deriving from relationships with third parties, that is, contractual penalties;

Exchange-rate expenses, that is, expenses generated by changes in the exchange rate of the lira with respect to the currency used;

Losses on guarantees, that is, costs deriving from defaulted contracts guaranteed by the State;

Contingent liabilities, that is, costs deriving from facts the charges for which are extraneous to ordinary business management (for example: charges for fines and penalties deriving from events extraneous to management);

Non-existing assets, that is, charges generated by the loss of value of goods/assets lost or damaged due to fire, theft, accident, etc.