{"id":10112,"date":"2021-03-15T10:05:17","date_gmt":"2021-03-15T09:05:17","guid":{"rendered":"https:\/\/www.sikuel.it\/?p=10112"},"modified":"2021-06-11T12:57:08","modified_gmt":"2021-06-11T10:57:08","slug":"covid-fund-surplus-2021","status":"publish","type":"post","link":"https:\/\/www.sikuel.it\/en\/tributi\/fondo-covid-avanzo-2021\/","title":{"rendered":"COVID Fund Public Administrations \u2013 Surplus for 2021"},"content":{"rendered":"

The certification confirming revenue loss due to the pandemic, to be sent to the Directorate of Public Accounts, expires on 31\/05\/2021.<\/strong>
\nThe final outcome of this accounting fulfilment could hold a nice surprise, namely the detection of a SURPLUS of available resources in the 2020 Covid fund. Many public bodies, in fact, have not managed to commit all the contributions they received in 2020 from the State and, in order not to waste these precious resources already disbursed, the MEF's guidance is to allow their use for purposes still linked to the health emergency in 2021.<\/p>\n

Pubblicate le FAQ su General Accounting Office website on the subject \u201cCOVID Fund\u201d<\/strong><\/span><\/a>, to clarify doubts about the possibility of transferring unused sums by 31 December 2020 to the 2021-2023 budget forecasts.<\/p>\n

In the event that an entity has not used all of its allocated funds from the \u201cfondone\u201d in 2020 and therefore, according to the certification, there is a positive balance, will the sums need to be repaid? <\/em>
\nAny resources received from the body but not used will be included in the restricted portion of the 2020 administration result and may be used to offset both the 2021 revenue shortfall and to meet 2021 expenditure needs connected to Covid-19, including in 2021 (reference is made in this regard to paragraph 823 of Article 1 of Law 30 December 2020, no. 178 \u2013 Budget Law for 2021). The ex-post verification of the revenue shortfall and the trend of expenses for 2020 and 2021, following which the financial relationships between Municipalities and between Provinces and Metropolitan Cities, or between the two aforementioned sectors, will be adjusted through a specific remodelling of the amounts, will be carried out by 30 June 2022.<\/p>\n

Can the resources from the \u201cfondone\u201d that were transferred to committed surplus by December 31, 2020, already be used in the draft budget? <\/em>
\nYes. It is confirmed that fund resources not used by 31 December 2020 and carried over as restricted surplus can be used when preparing the 2021-2023 budget, by including them in the first financial year of the budget (Article 187, paragraph 3, Legislative Decree no. 267\/2000). In this regard, reference is made to paragraph 823 of Article 1 of Law 30 December 2020, no. 178 \u2013 Budget Law for 2021, which provides, among other things, that the resources of the Fund in question \u201care earmarked for the purpose of compensating, in the two-year period 2020 and 2021, the loss of revenue connected to the COVID-19 epidemiological emergency. Resources not used by the end of each financial year flow into the restricted portion of the administrative balance, cannot be released pursuant to Article 109, paragraph 1-ter, of Decree-Law 17 March 2020, no. 18, converted, with amendments, by Law 24 April 2020, no. 27, and are not subject to the limits provided for by Article 1, paragraphs 897 and 898, of Law 30 December 2018, no. 145\u201d. In other words, sums received by each entity in 2020 in excess of requirements are used to compensate for revenue losses in 2021 and, therefore, to meet needs connected to the COVID-19 epidemiological emergency also in 2021.
\n\u00a0<\/strong>
\nFor technical and commercial information, please contact us on 0932 667555 or 3486185167<\/p>\n

Photo by Bruno Neurat on Unsplash<\/em><\/h6>","protected":false},"excerpt":{"rendered":"

Scade il 31\/05\/2021 la Certificazione attestante la perdita di gettito a causa della pandemia, da inviare alla Ragioneria Generale dello Stato. Il risultato finale di questo adempimento contabile potrebbe riservare una bella sorpresa, ovvero rilevare un AVANZO di risorse disponibili nel fondo Covid 2020. Molti Enti, infatti, non sono riusciti ad impegnare tutti i contributi […]<\/p>\n","protected":false},"author":1,"featured_media":10181,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,14],"tags":[58],"class_list":["post-10112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tributi","tag-fondo-covid"],"acf":[],"yoast_head":"\nFondo COVID Pubbliche Amministrazioni - Avanzo per il 2021<\/title>\n<meta name=\"description\" content=\"Fondo COVID. 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