Directions Accounting for public works

Directions Accounting for public works

General information on public works accounting

Accounting documents (Presidential Decree No. 5 of 2010 October 207 - Title IX - Accounting of works).

 All the articles described below come from the DPR 5 October 2010 n. 207 - Public Works Regulations (see Regulations) unless otherwise indicated.

To the construction manager (see Works Manager DM 2018_49) is responsible for the preparation of accounting documents which have as their object "the ascertainment and registration of all the facts producing expenditure (art. 180 paragraph 2)", these documents are public acts for all legal purposes.

The preparation of the accounting documents can be attributed to the collaborators of the Works Manager but always under his direct responsibility.

"The ascertainment and registration of the facts producing expenditure must take place at the same time as they occur" in order to allow the office to works management is always able to:

  1. to promptly issue the progress of the works and the certificates for the payment of the advances;
  2. to monitor the development of the works and to promptly issue the necessary instructions for its execution within the limits of the authorized sums;
  3. to promote without delay the appropriate measures in case of lack of funds.

Based on the provisions of the regulation, the accounts can also be kept using computer programs. In such cases, the special "Brogliaccio" is of fundamental importance

Art. 180 "7. The accounting of the works can also be carried out through the use of computer programs capable of allowing the keeping of administrative and accounting documents in compliance with the provisions of the following articles. If the management of the works is entrusted to external professionals, the computerized programs must be accepted in advance by the person in charge of the procedure.

Possibility of splitting the Accounting

Art.197 "1. In the case of a contract including works to be kept separate, as in the case in which the works refer to different sources of financing, the accounting includes all the works and is carried out through separate accounting documents, in order to allow separate management of the related economic frameworks . Payment certificates must be similarly distinguished, even if issued on the same date under the same contract. "

(Article 10 "The person in charge of the procedure (RUP) (see ANAC guidelines) among other things… omitted… ensures that the single project code (CUP) referred to in article 11 of law no. 16, and that the same is reported on all administrative and accounting documents concerning the project ").

ACCOUNTING DOCUMENTS (see Works Manager Forms)

Art. 181 - List of administrative and accounting documents

  1. The administrative accounting documents for the verification of the works and the subcontracting are:
  • the work journal;
  • the measurement books for the work and supplies;
  • the weekly lists;
  • the accounting register;
  • the summary of the accounting register;
  • the state of progress of the works;
  • the certificates for the payment of the installments;
  • the final account and the related report.
  1. The measurement booklets, the accounting register, the progress of the works, the final bill and the report on the final bill are signed by the construction manager.
  1. The booklets of measurements and the weekly lists are signed by the executor or by the technician of the executor, his representative who assisted in taking the measurements. The accounting register, the final account, and the weekly lists in the foreseen cases are signed by the executor.

Art.182 - -Journal of works
All the technical-economic facts and the description of the real progress of the works are annotated daily in the works journal.

  1. The work journal is kept by an assistant to the construction manager, to record each day the order, the way and the activity with which the work progresses, the species and number of workers, the technical equipment used for the execution of the works as well as anything else that affects the technical and economic performance of the works.
  2. Furthermore, the circumstances and events relating to the works that may affect them are reported in the journal, including, in accordance with the instructions received, the meteorological and hydrometric observations, information on the nature of the land and any particularities that may be useful.
  1. The journal also records the service orders, the instructions and prescriptions of the person in charge of the procedure and the construction manager, the reports addressed to the person in charge of the procedure, the minutes of ascertainment of facts or experimentation of evidence, the disputes, the suspension and resumption of work, variants ritually arranged, changes or additions to prices.
  1. The construction manager, every ten days and in any case on the occasion of each visit, checks the accuracy of the entries in the work journal and adds the observations, prescriptions and warnings he deems appropriate by affixing his signature with the date, following the last record of the assistant.

Art. 183 - Measurement booklets for works and supplies
The construction manager keeps the booklets of the measures. It is up to the construction manager to carry out the measurement and determine the classification of the workings. The job can be attributed by him to the staff who assist him, always in any case under his direct responsibility. The construction manager must check the works and certify them on the measurement booklets with his signature. He also ensures that the booklets or brochures are updated and immediately signed by the contractor or by the contractor's technician who assisted in taking the measurements. Therefore, the contractor must always be invited to the measurements and, if he does not intervene or does not sign the measurement booklets and the brogliacci, the construction manager proceeds in the presence of two witnesses, who sign the documents indicated above.

Art.183 paragraph 3. "In the case of use of computerized accounting programs, the compilation of the measurement booklets is carried out by recording the measurements taken directly on site by the personnel in charge, in a specific brochure and in consultation with the executor. In cases where the use of computerized accounting programs, previously accepted by the person in charge of the procedure, is permitted, the compilation of the measurement booklets must be carried out on the basis of the data collected in the brochure, even if not expressly referred to. "

The use of the Brogliaccio
On the basis of paragraph 3 of art. 183 it is of fundamental importance, in the case of computerized accounting, to use brochures as a documentary support containing the annotations of the measures carried out in contradiction.

Art. 183 - Measurement booklets for works and supplies
1. The measurement book contains the measurement and classification of the processes and supplies, and in particular:

  1. the type of processing or provision, classified according to the contract name;
  2. the part of the work performed and the place;
  3. the quoted figures of the work performed, when it is the case; since these are processes that modify the pre-existing state of things, the profiles and quoted plans representing the state of things before and after the processes must be attached;
  4. the other explanatory memoirs, in order to demonstrate clearly and exactly, in its various parts, the form and manner of execution.

Note: Article 183 paragraph 1 reiterates the need to produce clear and legible accounts in order to allow the immediate identification of the accounting records also at later times.

It should be emphasized that the new regulation requires a greater structuring of the percentage rates for the annotations of joint works.

Art. 184 - Annotation of lump-sum works
"1. The lump-sum works are noted in a special measure book, on which, at each stage of progress and for each category of work in which they are divided, the percentage share of the rate relating to the disaggregated item of the same category is recorded, detectable from the contract, which was performed. "

(Art. 43. Contract scheme and special tender specifications
"6. … Omissis… For the purpose of payment in progress, the aforementioned amounts and rates can also be indicated broken down into their main components. Payments in progress are determined on the basis of the percentage rates thus defined, of which the portion actually performed is accounted for. ")

 Art.185 paragraph 1 - 2nd paragraph

"The construction manager must verify the works, and certify them on the measurement booklets with his signature, and ensure that the booklets or brogliacci are updated and immediately signed by the executor or the technician of the executor who assisted in the measurement" .

Art. 185 - Methods of measuring the works
"1. The keeping of the measurement booklets is entrusted to the construction manager, who is responsible for carrying out the measurement and determining the classification of the workings; moreover, it can be attributed by him to the staff who assist him, always in any case under his direct responsibility. The construction manager must verify the works, and certify them on the measurement booklets with his signature, and ensure that the booklets or brogliacci are updated and immediately signed by the executor or the technician of the executor who assisted in taking the measurements. "

 

Art. 186 - Work and administration on invoices
1. Work and administration which by their nature are justified by invoice are subjected to the necessary checks by the construction manager, to ascertain their correspondence to the previously accepted estimates and to the current state of affairs. Invoices thus verified and, where necessary, corrected, are paid to the executor, but not entered in the accounts unless they have been fully satisfied and receipted beforehand.

Art. 187 - Weekly lists of administrations
1. The days of workers, freight and means of work, as well as the provisions administered by the executor are noted by the assistant in charge in a brogliaccio, to be then written in a special weekly list. The executor signs the weekly lists, specifying the work performed, name, qualification and number of hours of the workers employed for each day of the week, as well as the type and daily hours of use of the equipment supplied and a list of any supplies. provided, documented by the respective receipted invoices. Each assistant in charge of supervising the works draws up a separate list. These lists can be distinguished according to the notion contained in Article 213 c.3 clearly defines the limits of acceptance of the annotations reported in the measurement book.

Art.188 - Accounting Register and reserves
The accounting ledger continues to be the most important document in job accounting.

To this end, art. 188 provides that the document in question must offer the chronological documentation of the work in its development, to ascertain the quantity, classifications, prices and amount.

Art.188 paragraph 1 "The annotations of the processes and administrations are transcribed from the booklets of the measures in a special register whose pages must be previously numbered and signed by the person in charge of the procedure and by the executor."
The construction manager or, under his responsibility, the personnel designated by him, keeps the accounting register referred to in art. 188, of the regulation. This register contains in chronological order the annotations of the processes and administrations transcribed from the measurement books. Its pages are previously numbered and signed by the person in charge of the procedure and by the contractor. The construction manager intervenes with his investigative powers even when the contractor deems to enter questions in the Accounting register. In fact, if the contractor signs with reserve, he must, under penalty of forfeiture, within fifteen days, express his reservations, writing and signing the corresponding requests for indemnity in the register and indicating precisely the compensation figures to which he believes he is entitled. , and the reasons for each question. The construction manager, in the following fifteen days, sets out his reasoned deductions in the register. If it fails to fully justify its deductions and does not allow the contracting authority to perceive the reasons impeding the recognition of the contractor's claims, it incurs responsibility for the sums that, for such negligence, the administration is required to pay (art . 190 of the reg.). Compared to Presidential Decree 554/99, there is an innovation for keeping the register in the case of computerized accounting.

Art. 188 - Form of the accounting register "4. In the case of computerized keeping of the accounting register, the printed and numbered sheets must be signed by the person in charge of the procedure and by the executor and must be collected in a single register. " In the event that a precise and complete accounting is not possible, the construction manager can record quantities deducted from summary measurements in a provisional batch. Following this, the burden of the immediate reserve by the contractor becomes effective when the provisional items are deducted during the definitive accounting of the works concerned (Article 190, paragraph 6, reg.).

Art. 190 - paragraph 6 “Where a precise and complete accounting is not possible for any legitimate impediment, the construction manager may register in a provisional entry on the booklets, and consequently on the additional accounting documents, quantities deducted from summary measurements. In this case, the burden of the immediate reserve becomes effective when the provisional items are deducted in the definitive accounting of the categories of work involved. "

The certificate for the payment of the down payment
The certificate for the payment of the advance installments constitutes the document in which the credit accrued in favor of the contractor is paid. The person in charge of the procedure is required to issue the certificate in question, which must be issued "as soon as possible and in any case no later than the term established by the contract"

Art. 192 - Special expense titles
1. For the days of workers and means of work, the summary of each weekly list is shown in the register.

2. Invoices and expense certificates, the original prices of which are modified due to the application of deductions of withholdings and the like, are transcribed in the accounts under a separate heading.

3. The transcription of the invoices in the accounts is done as a simple summary.

"In the event that the contractor signs the accounting register without making any objections or does not express the reservation within the peremptory term just seen above, he will forfeit the right to make questions regarding the annotations already made by the construction manager. ... omitted ...

This forfeiture, however, being placed in defense of a public interest, is not susceptible to being removed either by the contractor - by registering late applications, perhaps at the time of subsequent submission to the signature of the accounting register or even to the deed of signing the final bill - either by the construction manager or the tester or in any case by the contracting authority.

Art.193 - Summary of the accounting register
It is the document through which it is possible to obtain a general view of the accounting of the work through the grouping, by articles, of the works, describing the quantities performed.

"3. The summary indicates, on the occasion of each stage of progress, the quantity of each work performed, and the relative amounts, in order to allow a verification of compliance with the amount of progress resulting from the accounting register. "

Art.194 - State of progress of the works
The state of progress is the document, compiled by the construction manager, through which to make the payment to the contractor of an advance installment, if this is due in relation to the methods indicated in the contract.

  1. When, in relation to the methods specified in the contract, payment of an advance installment must be made, the construction manager draws up, within the terms specified in the contract, a progress report in which all the work and all the administrations performed are summarized. from the beginning of the contract until then and to which a copy of any new price lists is attached, indicating the details of the approval pursuant to article 163.
  1. The state of progress is obtained from the accounting register but can also be drawn up using progressive quantities and amounts per item or, in the case of joint works, per category, summarized in the summary referred to in article 193.
  1. When the conditions referred to in articles 186 and 190, paragraph 6 are met, and provided that the booklets of the measures have been duly signed by the executor or by the technician of the executor who witnessed the detection of the measures, the progress can be drawn up, under the responsibility of the construction manager, on the basis of measures and provisional calculations. This circumstance must result from the state of progress through appropriate annotation. "

Note: A copy of the new price agreement must be attached to the SAL. In addition, the construction manager must provide adequate motivation, in the SAL, for the annotation of works in the provisional batch. This is due to article 190, paragraph 6, on the basis of which, for such quantities, the burden of the timeliness of the reserves becomes effective at the time of definitive accounting.

Art. 195 - Certificate for payment of installments (see Payment Certificate - Calculator)
1. When the payment of an advance installment is due for the amount of the work and administration performed, the person in charge of the procedure issues, as soon as possible and in any case no later than the term established by the contract, a specific certificate compiled on the basis of the progress presented by the construction manager. It is sent to the contracting authority in original and in two copies, for the issue of the payment order.

2. Each payment certificate issued by the person in charge of the procedure is recorded in the accounting register. "An exception is the case in which the suspension persists for more than 45 days in such cases pursuant to Article 141, paragraph 3 - the contracting authority in any case arranges for the advance payment of the amounts accrued up to the date of suspension". The previous limit set by Presidential Decree 554/99 was 90 days.

(Article 143 "1. The deadline for the issuance of the payment certificates relating to the advances of the contract consideration cannot exceed forty-five days from the completion of each stage of the work in accordance with Article 194. The deadline for ordering the payment of the amounts due according to the certificate, it cannot exceed thirty days from the date of issue of the certificate itself. "

Art. 141 - Advance payments
1. During the execution of the works, payments are made to the executor, on the basis of the data resulting from the accounting documents, in advance of the contract price, within the terms or in the installments established by the contract and according to the progress of the works regularly performed.

2. The certificates of payment of the advance installments are issued by the person in charge of the procedure on the basis of the accounting documents indicating the quantity, quality and amount of the work performed, as soon as the term set by the contract has expired or as soon as the amount is reached expected for each installment.

3. In the event of suspension of works lasting more than forty-five days, the contracting authority in any case arranges for the advance payment of the amounts accrued up to the date of suspension.)

Art. 200 - Final account of the works
1. The construction manager compiles the final bill within the deadline established in the special specifications and in the same manner as for the state of progress of the works, and sends it to the person in charge of the procedure.

2. The construction manager accompanies the final account with a report, which indicates the events to which the execution of the work was subject, attaching the relative documentation, and in particular: ... omitted

Art. 202 - Report of the person in charge of the procedure on the final account
1. Once the final bill has been signed by the executor, or when the term referred to in Article 201 has expired, the person in charge of the procedure, within the next sixty days, draws up his own confidential final report with the following documents:

..Omitted….

2. In the final confidential report, the person in charge of the procedure expresses a reasoned opinion on the validity of the requests of the executor for which the transaction referred to in article 239 of the code or the amicable agreement referred to in article 240 of the code have not occurred .

Art. 213 - Operations in contradiction with the executor.
1. The measurement and classification of processing and administration is done in contradiction with the executor or whoever represents him.

2. Except for the special provisions of this regulation, the results of these operations, entered in the book or in the register, are signed, at the end of each operation or at the end of each day, when the operation is not completed, by the person who performed the measurement and classification and by the performer or technician of the performer who assisted in taking the measurements.

3. The signature of the performer or the technician of the performer who witnessed the taking of the measurements in the measurement book regards the simple ascertainment of the classification and the measurements taken. This leads us to believe that the contractor is not required to enter questions in the booklet of measures other than those relating to ascertaining the classification and the measures taken.

THE COMPILATION AND ISSUING TIMES
Measurement booklet / Brogliaccio / Accounting register

The ascertainment and registration of the expense-producing facts must occur at the same time as their occurrence

The accounting register is signed by the contractor, with or without reservations, on the day it is presented to him.

In the event that the contractor does not sign the register, he is invited to do so within the peremptory term of fifteen days and, if he persists in abstention or refusal, it is expressly mentioned in the register.

The Summary of the Register
at each stage of progress

Work progress status
According to the terms and conditions specified in the contract.

Payment certificate
As soon as possible and in any case no later than the term established by the contract (which cannot exceed 45 days) starting from the completion of each stage of progress of the works

Payment order
The deadline for arranging the payment of the amounts due on the basis of the certificate cannot exceed thirty days from the date of issue of the certificate.

Completion certificate
It is issued by the Works Manager "without any delay" following a positive confirmation of the completion communicated by the contractor.

Notice to creditors
At the time of drafting the certificate of completion, the person in charge of the procedure gives notice to the Mayor or the Mayors of the municipality in whose territory the works are carried out, who take care of the publication, in the municipalities where the intervention was carried out, of a notice containing an invitation for those who claim credits towards the executor for undue occupation of areas or buildings and damage caused in the execution of the works, to present the reasons for their credits and the relative documentation within a period not exceeding sixty days.

Final account of the works
Within the deadline established in the special specifications. Term that logically cannot exceed that foreseen for the testing (6 months or 1 year) or certificate of regular execution (3 months). Having examined the documents acquired, the person in charge of the procedure invites the contractor to take cognizance of the final bill and to sign it within a period not exceeding thirty days.

Testing / Certificate of regular execution
- The testing of an intervention must be completed no later than six months or one year from the completion of the works.

- The certificate of regular execution is in any case issued no later than three months from the date of completion of the works.

Balance installment
The payment of the balance installment, arranged after a surety guarantee, must be made no later than XNUMX days from the issue of the provisional test certificate or the certificate of regular execution.

THE SIGNATURES

Art. 181 - List of administrative and accounting documents
"... omitted

  1. The measurement booklets, the accounting register, the progress of the works, the final bill and the report on the final bill are signed by the construction manager.
  2. The booklets of measurements and the weekly lists are signed by the executor or by the technician of the executor, his representative who assisted in taking the measurements. The accounting register, the final account, and the weekly lists in the foreseen cases are signed by the executor.
  3. The payment certificates and the report referred to in Article 202 are signed by the person in charge of the procedure. "

Art. 188 - Form of the accounting register
1. The records of the work and administration are transcribed from the booklets of the measures in a special register whose pages must be previously numbered and signed by the person in charge of the procedure and by the executor.

Art. 182 - Journal of works
4. The construction manager, every ten days and in any case on the occasion of each visit, verifies the accuracy of the entries in the work journal and adds the observations, prescriptions and warnings he deems appropriate by affixing his signature with the date, of following the assistant's last entry.

Art. 190 - Exceptions and reservations of the executor on the accounting register
1. The accounting register is signed by the executor, with or without reservations, on the day it is presented to him.

Other free programs of the same kind offered by itieffe ▼

◄ Back

Copyright © 2024 -Itieffe.com - All rights reserved - Reproduction prohibited - All works on the site are distributed under the Creative Commons Attribution License - Read the FAQ for more information

Seamless theme Keith, developed by Altervista

Open a site and earn with Altervista - Disclaimer - Report abuse - Privacy Policy - Customize advertising tracking