Minute cash expenditure (savings account)
Disciplinare per il Fondo Economale
General principle (Article 1):
The savings fund is used when it is not useful to carry out the ritual procedures, due to the small amount or the urgency of the acquisition or in any case whenever the use of ordinary systems of acquisition of goods and services is not convenient or too expensive in terms of efficiency.
The attention is drawn to the modalities contained in article 4 of the Disciplinary on the use of the economic fund:
- The Cashier makes payments for cash up to the limit provided for by current legislation (currently art. 49, paragraph 1 of Legislative Decree no. 21 November 2007 n. 231, defined in € 1,000.00 for each expenditure) in accordance with the procedures laid down in the Institute’s Regulations for Administration, Finance and Accounting and other rules or regulations in force relating to the following expenditure:
- Consumption, office and tool costs.
- expenditure on the purchase of goods and services for minor repairs and maintenance of furniture, machinery, equipment, vehicles, and premises.
- software licenses.
- • postal and telegraphic charges.
- expenditure on the purchase of stamped or stamped documents, goods covered by a State monopoly or other goods subject to the system of administered prices;
- incidental costs, routine maintenance, and repair of motor vehicles.
- expenditure on the purchase of manuals and publications of a legal, technical-scientific, technical-administrative, audiovisual, daily and periodical press and the like;
- contractual, registration and land registry fees, other taxes, fees and taxes.
- advertisements in newspapers and periodicals of contract notices and other publications required by law, as well as other notices to service users and the public.
- expenditure on printing and distribution of publications, circulars, documents and documents.
- costs for transport of materials, as well as for cash on delivery payments by courier for goods and services previously authorized by the Responsible for the expenditure.
- costs of goods clearance.
- radio and television subscription fees.
- urgent expenditure on which the State or other public bodies are the beneficiary because of obligations imposed by law.
- taxes and charges for plant checks, lifts, building permits, clearance.
- minute expenses for events, ceremonies, exhibitions, conferences, institutional events and for the functioning of institutional bodies.
- reimbursement of expenses to visitors.
- expenditure on minor hardware (not falling within the category of durable goods);
- other minute costs incurred in cases of need or urgency or incurred on unavoidable grounds and/or on pain of loss.
“Receipts without a description of the expenditure made (e.g. receipt with a description of “miscellaneous” or “department 1” may not be accepted for the reimbursement of small expenses. In this case, the supplier’s detailed statement of expenditure with summary document or transport document). Only “speaking” receipts or the tax receipt can be refunded. The amount of the receipt can be up to € 250,00 (see Resolution GE 10789 of 15.7.2015). Beyond this amount and up to € 1,000.00 must be requested electronic invoice (*) in the name of the Institute (NATIONAL INSTITUTE OF NUCLEAR PHYSICS – PISA SECTION, Fiscal Code 84001850589) that must be received through the Public Administration Interchange System (Unique Code Office: F2WDCT) and must be paid only the taxable.
In any case, before proceeding with cash purchases, it is necessary to send an email to the director or to the administrative manager requesting permission to proceed.
(*) Attention: As you know, art. 1 of Decree-Law No. 50 of 24 April 2017 extended, for invoices issued from 1 July 2017, the scope of application of the mechanism of division of VAT payments (c.d. split payment) to all public administrations, and therefore also to INFN. Therefore, it is strongly advised not to make purchases in cash for amounts between 250 and 1000 Euro because, in this case, you have to pay the merchant only the taxable (the INFN pays VAT once the electronic invoice is received) and the refund can only take place after the arrival of the electronic invoice. You are therefore invited to use the Savings Fund for minute expenses in cash *only up to 250 Euro* by presenting for the refund the receipt “speaker” (or at most with an attached statement of the merchant that shows the detail of what you buy) or the tax receipt.
To obtain a refund you must complete the first part of the refund request form and send it by email to one of the following addresses claudia.cardelli@pi.infn.it.
The form, completed by the applicant, will be uploaded by the fund office on the book signature in order to conclude the file with the signatures of the Head of Funds, the Head of Administration and the Director.
In order to obtain the refund, the applicant must present himself to the cashier with the document certifying the expense made (receipt) and then sign the form for receipt.
The documentation for the refund must be submitted to the administration within 30 days of the expenditure and in any case no later than the date of annual closure of the Savings Fund.