Finance, the State Accounting Office's lens on "tips"
The analysis of the contributions indiscriminately could herald an appeal
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The "special" contributions allocated by the latest regional financial maneuver (those small allocations for municipalities, associations and various types of entities) were assigned without specifying the criteria on the basis of which the use of those sums was chosen.
And this circumstance risks representing a violation of the principle of equality dictated by Article 3 of the Constitution, because equal treatment between the various public and private entities would not be respected.
This is the meaning of the document that the General Accounting Office of the State sent to the legislative offices of the Ministry of Economy, as part of the examination of the regional stability law for 2025, approved by the Council (with great delay) in mid-April. The communication, reported yesterday by the site Sardegna e libertà of the former assessor Paolo Maninchedda, suggests that at least on those parts of the maneuver the Government may decide to challenge the law before the Constitutional Court.
The final decision will be made by the Council of Ministers (which has two months from the publication in the Buras, which took place in early May), but the appeal is usually proposed by the Ministry of Regional Affairs on the basis of the opinions of the various branches of the executive: and the position of the Ministry of Economy, in terms of financial maneuvers, is very relevant. The note from the Accounting Department refers to the "numerous provisions that attribute contributions to various public and private entities (local entities, consortia, regional agencies, Aci, universities, parishes, foundations, ASL, associations, federations)", and underlines that the allocations are deliberated "without specifying the criteria that inspired the choices made and the relative methods of implementation and without providing for the use of any public procedure".
A 2009 ruling by the Constitutional Court itself says that this may violate the principle of equality: on similar interventions, the Court warns, if the "cannon of reasonableness is not applied with particular rigor", there is a risk that the measure "will result in a way to circumvent the principles of equality and impartiality". On other articles of the Sardinian law on health, social issues and public works, the Accounting Office instead refers to the various competent ministries.
