(Finance) – The corporate control section of the Court of Auditors approved, with Resolution no. 87/2022, the relation on the 2020 management of the National Institute for the Evaluation of the Education and Training System (INVALSI), a research institution supervised by the Ministry of Education and the Ministry of University and Research.
Under the profile of managementthe Court found that, despite the failure to carry out the Invalsi 2020 tests, due to the pandemic, the Institute nevertheless incurred a cost of 5,064,120 euros, compared to the 7,625,232 euros required for their effective implementation. 65% of the resources relating to the performance of the tests – highlighted the accounting judiciary – was allocated to outsourced services, which indicate reduced contributions by personal And structures interiors, as well as ainefficiency in spendingfor external consultants on the rise despite the increase in staff.
The examination on outsourcing it also highlighted a management of tender procedures characterized by generalized returns to the instrument of the framework agreement, both for the choice of the contractor and for the assignment of services (out of a value of 6,949,466 euros for awarded in 2020, 4,506,167 refer to executive contracts of framework agreements), with deserted award procedures by other participants, with the exception of the same entrusted subjects.
On slope financialthe suspension of the tests (with a consequent reduction in expenditure) due to health restrictions, recorded a slight 2020 surplus (42,609 euros), compared to the relevant financial deficit (8,141,715 euros) recorded in 2019. current revenues show a total of 19,164,675 euros, mainly represented by ordinary contributions from the state (17,527,461 euros) and, marginally, by contributions for project activities and other revenues (1,637,214 euros).
They decreased by 8,761,630 total expenses committed (22,860,618 euros) which, among the main items, highlight 7,225,267 euros of expenditure for services and 8,227,191 for personnel, with an annual indicator of timeliness of payments equal to -10.70. The final 2020 administrative result stands at € 15,350,836, an improvement on the € 10,909,377 in 2019. The amount of the cash fund amounts to € 8,602,036, compared to € 8,990,045 in the same year.
The mass of the residues active (18,294,314 euros) with a total of residual liabilities, as at 31 December 2020, equal to 11,545,514 euros. The 2020 management closed with a slight economic surplus of € 14,732, in initial contrast with the negative trend of previous years (-5,458,226 in 2017; -1,248,571 in 2018; -70,722 in 2019). Shareholders’ equity rose slightly (26,474,502 euros), with a debt exposure (11,545,514 euros) down by 28%.