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“ Session 1: Profiling practices and related issues (profiling of public sector units, special purpose entities, etc.) ”. Profiling for Public Sector: the Italian approach Enrica Morganti – Giuseppina Sola. Luxembourg, 6th October 2009. Profiling for Public Sector: the Italian approach.
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“Session 1: Profiling practices and related issues (profiling of public sector units, special purpose entities, etc.)” Profiling for Public Sector: the Italian approach Enrica Morganti – Giuseppina Sola Luxembourg, 6th October 2009
Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009
Units in scope Profiling for Public Sector: the Italian approach • The general government sector • SNA 2008 • provision of goods and services to the community or to individual households • finance their provision out of taxation or other incomes • redistribute income and wealth by means of transfers • engage in non market production. • ESA 95 (Institutional Sector S.13) • other non market producers • output is intended for individual and collective consumption • mainly financed by compulsory payments made by units belonging to other sectors • principally engaged in the redistribution of national income and wealth. Luxembourg, 6° October 2009
Units in scope Profiling for Public Sector: the Italian approach • The public sector • § 22.7 the SNA 2008 • “in order to analyse the full impact of government on economy, (…), it is useful to form a sector consisting of: • units of general government • all public corporations. • This composite sector is referred to as the public sector”. • ESA 95 Manual on government debt and deficit • “public producers” Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Objectives • Search for eligible units and their verification as institutional units • Classification of units by institutional sectors (sectorisation) • Analysis of organisational structures • Analysis of public controlled groups Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Method: Institutional units • ESA 95 Institutional unit • decision-making autonomy in respect of its principal function • keeps a complete set of accounts • In Italy • created as a legal unit - from an operational point of view a necessary (but not sufficient) indicator is the: • possess of a fiscal code or a VAT code • it is sufficient that the unit produces any type of bookkeeping document having both an economic and legal value Luxembourg, 6° October 2009
S 13 Univer. S.13 Group Head S 13 Region S 13 Municipality 10% 15% 30% Group Head S.13 Municipality S.13 Hospital S.13 Municipality 10% 20% 30% Unit not belonging to any enterprise group Method: Public institutional unit Profiling for Public Sector: the Italian approach 1° CRITERION 2° CRITERION 3° CRITERION Luxembourg, 6° October 2009
Coherence: PRIVATE/PUBLIC control Profiling for Public Sector: the Italian approach BUSINESS REGISTER Other independent units GROUPS REGISTER 1 3 2 PUBLIC controlled units found with CRITERION N. 3 Other PRIVATE (domestic or foreign) controlled units PUBLIC controlled units found with criterion N. 2 PUBLICcontrolled units found with criterion N. 1 Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Method: economic analysis PUBLIC INSTITUTIONAL unit National Accounts Department (Public Finance) 50% market TEST NON MARKET MARKET other S.13 Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009
Sources Profiling for Public Sector: the Italian approach Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Provisional results – Year 2009 Profiling (1 month FTE) Admin. Sources 346 new units Business Register Dept. BR can solve 269 Econ. Analysis necessary Profiling (1 month FTE) National Accounts Dept. Luxembourg, 6° October 2009
Profiling for Public Sector: the Italian approach Future development • Integrate acquisition of accounting documents into acquisition from administrative sources • Integrate Profiling into BR NA production processes • Measuring impact of new Public Sector Institutional Units: • Public expenditure • Employments • Reconstructing organisational units (both L.U. and K.A.U.) within the Institutional Units Luxembourg, 6° October 2009