COURT OF AUDITORS – REGIONAL CONTROL SECTION FOR PUGLIA DECISION NO. 84/2017/PAR - 9 JUNE 2017
The Court of Auditors – Regional control (section for Puglia) has affirmed, in the decision no. 84/2017/PAR, that the presence of a guarantee given by the territorial entity, as set forth in art. 207 TUEL, for loans related to investments, could be the proof of the allocation of the risks on the public subject, which would exclude the possibility to consider private loans in the perspective of the public-private partnership: as provided for in art. 3, point eee) of the Legislative Decree no. 50/2016, interpreted in light of the Eurostat decision “Treatment of public-private partnerships” of 11 February 2004, the goods that are object of the partnership operation shouldn’t be registered in the Public Administrations’ accounts – as instead happens in this case – since the substantial transfer of the risk that is required in all partnership operations would otherwise lack.
The decision is in line with the new discipline of the public-private partnership established by the Code of Public Contracts and by ANAC’s guidelines, which identified in the analysis of the risks one of the main features for the proper functioning of the partnership between public and private subjects.