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IPSAS/EPSAS
Stato dell’arte
Roma, Ottobre 2019
MEF – RGS – Servizio Studi Dipartimentale
Indice
► IPSAS e IPSAS Board
► EUROSTAT ed EPSAS Working Group
► Progetti RGS
MEF – RGS – SeSD
2
IPSAS e IPSAS Board
MEF – RGS – SeSD
3
International Public Sector Accounting Standards
IPSAS: regole tecnico-contabili per la redazione di GPFR*
*General Purpose Financial Reports: consistono in un sistema di report finanziari, che si basano
principalmente su un sistema di contabilità a base accrual (competenza economica), che forniscono
informazioni fondamentali sulla situazione e i risultati economico-finanziari di un’amministrazione pubblica.
I report contengono le informazioni sulla situazione e sui risultati economico-finanziari di un PA
Rilevano e rappresentano «integralmente» il patrimonio di una PA e le connesse variazioni di esercizio
Sono rivolti a potenziali destinatari interni ed esterni alla PA
RECOMMENDED
38 ACCRUAL BASIS IPSAS
3 PRACTICES
GUIDELINES
33 Adattamenti di
IAS/IFRS
5 Specifici per il
settore pubblico
MEF – RGS – SeSD
4
IPSAS Board
• Organismo rappresentativo della professione contabile a
livello internazionale;
• Unisce 157 ordini della professione contabile di 122 paesi;
• Ha il compito di emettere standard, tra i vari, anche nei
seguenti settori auditing (revisione), etica,
istruzione/formazione.
Mission
IPSAS Board
“Adoperarsi per l’interesse della collettività, sviluppando principi
contabili per il settore pubblico di elevata qualità e favorendo la
convergenza di principi nazionali ed internazionali, così da
migliorare la qualità e l’uniformità della rendicontazione contabile in
ogni parte del mondo”.
Public Interest Composizione
Committee • Standard Setter;
• Auditor privati e pubblici;
Consultation
• Rappresentanti professione contabile;
Advisory Group
• Docenti universitari, ecc.
MEF – RGS – SeSD
5
Iter di elaborazione di uno standard IPSAS
L’intero iter di elaborazione e approvazione di un nuovo standard è sottoposto a un processo
obbligatorio e formalizzato (c.d. “due process”) teso a garantire la trasparenza dei lavori e la
partecipazione, attraverso consultazioni pubbliche, di tutti i soggetti interessati.
«DUE PROCESS»
Consultation Exposure Approvazione Standard
paper draft (maggioranza 2/3)
9 - 18
Public Public
mesi
Consultation Consultation
Il Consultation paper (non è ancora uno standard) è un documento che tratta questioni di
principio che il Board intende preliminarmente sottoporre all’attenzione di tutti
pubblicandolo per almeno 4 mesi sul proprio sito internet per raccogliere commenti e rilievi
da parte di tutti i possibili soggetti interessati.
MEF – RGS – SeSD
6
IPSAS BOARD: PROGETTI IN DISCUSSIONE
2019 2020
Mar. Giu. Set. Dic. Mar.
IPSAS IPSAS IPSAS IPSAS IPSAS
Board Board Board Board Board
• Public Sector • Leases • Public Sector • Leases • Leases
Specific Financial • Revenue Specific Financial • Not-exchange • Public sector
Instruments • Not-exchange Instruments expenses measurement
• Leases expenses • Leases • Public sector • Infrastructure
• Revenue • Public sector • Revenue measurement assets
• Not-exchange measurement • Not-exchange • Infrastructure • Heritage
expenses expenses assets
• Public sector • Infrastructure • Heritage
measurement assets
• Heritage • Heritage
MEF – RGS – SeSD
7
EUROSTAT ed EPSAS Working Group
MEF – RGS – SeSD
8
EUROSTAT: Direttiva 2011/85/UE
Anche la CE ha evidenziato* l’importanza dell’adozione di sistemi di contabilità di tipo accrual,
sottolineando che questi non determinano l’abolizione o la sostituire dei sistemi di contabilità cash-
based, in particolare quando quest’ultima è utilizzata ai fini della redazione del budget e per il
controllo del rispetto dei limiti di utilizzo delle risorse pubbliche fissati nei budget medesimi.
«…gli Stati membri si dotano di sistemi di contabilità pubblica che coprono in modo
Art.3 completo e uniforme tutti i sotto-settori […] e contengono le informazioni […] per
generare dati fondati sul principio ACCRUAL al fine di predisporre i dati basati
sulle norme SEC 2010.»
Art.12 «[…] uniformità nelle norme e nelle procedure contabili nonché l’integrità
dei sistemi di raccolta ed elaborazione dei dati sottostanti.»
Art.13 «Gli Stati membri istituiscono meccanismi appropriati per il coordinamento tra tutti i
sotto-settori dell’amministrazione pubblica…»
Art.16
«La Commissione, entro il 31 dicembre 2012, valuta l’adeguatezza degli STANDARD
contabili internazionali applicabili al settore pubblico per gli Stati membri.»
* Relazione della Commissione Europea al Parlamento Europeo del 6.3.2013 - Verso
MEF –contabili
l'applicazione di standard RGS – SeSD
armonizzati per il settore pubblico negli Stati membri,
Idoneità degli IPSAS per gli Stati membri. 9
Move towards IPSAS
«La Commissione, entro il 31 dicembre 2012, valuta l’adeguatezza degli STANDARD
contabili internazionali applicabili al settore pubblico per gli Stati membri.»
Timing of definition and implementation
Standard directly applicable without
a. adjustments.
Standard that requires adjustments
b.
Standard that requires
c. substantial changes
0 1 2 3 4 5 6 Year
Definition Implementation
MEF – RGS – SeSD
10MS «accounting maturity» - Questionnaire
The "maturity" in the application of the IPSAS based accrual
accounting was measured, through a questionnaire, concerning the
following aspects:
Reporting Revenue
Consolidation Accrual and
expenses
Fixed assets
Employee
Intangible asset benefits
Inventories Provisions
Financial
instruments
MEF – RGS – SeSD
11MS «accounting maturity» - Results
…"maturity" in the application of the IPSAS based accrual accounting
Accounting
maturity Central State Local Social Funds
(AM)
Belgium, Cyprus,
Austria, Czech Czech Republic,
Czech Republic,
Republic, Denmark, Estonia, Finland,
Estonia, Finland,
HIGH Estonia, Finland, France, Ireland,
France, Lithuania,
AM ≥ 70% France, Latvia, Latvia, Lithuania,
Netherlands,
Slovak Republic, Malta, Portugal,
Portugal, Sweden
Spain, Sweden, UK Slovak Republic,
Sweden, UK
Bulgaria, Denmark, Austria, Belgium,
Belgium, Bulgaria,
MEDIUM Germany, Hungary, Bulgaria, Croatia,
Hungary, Ireland,
70%>AM Belgium, Spain Netherlands, Denmark, Hungary,
Poland, Portugal,
≥40% Poland, Romania, Ireland, Latvia,
Romania, Slovenia
Slovenia, Spain Poland, Spain
Cyprus, Germany,
Croatia, Cyprus,
Austria, Croatia, Greece, Italy,
LOW Germany, Greece,
Austria, Germany Greece, Italy, Luxembourg,
AM < 40% Italy, Luxembourg,
Luxembourg Romania, Slovak
Malta, Netherlands
Republic, Slovenia
MEF – RGS – SeSD
12MS «accounting maturity» - Central and Local
Government (2013)
Accounting maturity for
Member States
Proximity to IPSAS
Source: PwC Study on
behalf of Eurostat, 2013/14
MEF – RGS – SeSD
13State of the art - European context (2017)
MEF – RGS – SeSD
14Il percorso delineato da Eurostat
Eurostat ha istituito un Working Group per l’analisi degli IPSAS e la definizione di un EPSAS
Project.
Successivamente ha identificato due principali fasi per l’adozione degli EPSAS all’interno degli
Stati membri.
Fase 1 Fase 2
2020 2025
First First EPSAS
Preparation Transition
Accrual EPSAS transition
period period
OBS* OBS** period
-- Trasparenza e completezza del sistema ++
ELEMENTI ESSENZIALI
Contabilità per competenza: unico sistema generalmente accettato che fornisce un quadro
completo e attendibile della posizione finanziaria ed economica e del risultato di bilancio di una
PA.
L’applicazione del principio di competenza non può prescindere da una contabilità in partita
doppia.
Adozione di standard internazionali di contabilità pubblica IPSAS con opportuni adattamenti
(EPSAS).
* First
MEF Accrual
– RGS –Opening
SeSD Balance Sheet (Primo Bilancio di apertura a base Accrual)
** First EPSAS Opening Balance Sheet (Primo Bilancio di apertura a base EPSAS)
15EPSAS Working Group e Celle
2018 2019
Ott. Nov. Mag. Ott. Nov.
Cell on EPSAS EPSAS Cell on
Principles Working Working Principles EPSAS
related to Group Group related to Working
EPSAS EPSAS Group
Standards Lux Rome Standards
• L’EPSAS Working Group è affiancato da tre sottogruppi (Cell):
1. “EPSAS Cell on Governance Principles”;
2. “Cell on First-Time Implementation”;
3. “EPSAS Cell on Principles related to EPSAS standards”.
• Le Cell fungono da supporto tecnico per il lavoro del WG. Le prime due Celle hanno
completato i lavori elaborando due documenti tecnici*. L’ultima Cella, i cui lavori sono
ancora in corso, si occupata di definire il conceptual framework degli EPSAS.
*EPSAS First Time Implementation
MEF – RGS – SeSD
*Cell on principles related to EPSAS standards - Final Report
16EPSAS Issue papers
Chart of accounts Taxes
Employee Benefits Accounting for grants and other
transfers
Heritage assets
Discount rates
Infrastructure assets
Principled approach to
Intangible assets
disclosures
IPSAS options
Grants and other transfers
Military assets
Provisions, contingent assets/
Segment reporting liabilities, financial guarantees
Relief for smaller and less Loans and borrowings
risky entities
Notion of control
Social Benefits
Consolidation
Social contributions
Service concession
arrangements
MEF – RGS – SeSDWhat does EPSAS bring to politicians and policy
makers?
Financial management: not only about expenditure
High quality information: better management of public finances
Increased credibility of governments
Fiscal stability and sustainability
Economic value of the policies
MEF – RGS – SeSDItaly - Context
2009: Organic Budget Reform
Enhancing transparency of the public budgets
Reinforcement of cash accounting and budgeting system (!?)
Strengthening controls over expenditures
Harmonizing accounting systems across levels of governments
2011: Budgetary Frameworks Directive 2011/85/EU
2012: Constitutional reform: Introduction of the balanced budget principle
……and give back to the Central Government the power on accounting
legislation
2013: EPSAS Task Force (2016: EPSAS WG)
2016: The situation still remains heterogeneous so …. we asked for support (EC)
SRSS
2017: SRSS Project “Design of the accrual IPSAS/EPSAS based accounting reform
in the Italian public administration”
MEF – RGS – SeSDL’importanza della ricetta...
AS IS
TO BE
Legislazione frammentata
3 diversi PdC Quadro concettuale
3 diversi approcci Principi generali
Principi in continuo mutamento Standard (regole)
Matrice COFI-COEP Linee guida e manuali
principi generali=regole=principi applicati Formazione
IT: troppi applicativi IT: ERP
MEF – RGS – SeSD
20Accrual Accounting in Italy – History
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
The public finance and accounting reform:
Law 196/2009
Italian Reform implementation (various
secondary legislations)
Directive 85/2011 UE
MAIN STEPS
EUROSTAT working group
RGS/Academic working group
SRSS 1st Project ”Design of the accrual IPSAS/EPSAS
based accounting reform in the Italian public administration”
Italian Heritage standard Draft (IPSASB and
EPSAS WG)
EUROSTAT project on MCoA for accrual
accounting
Action Plan and Governance for accrual
accounting
Implementation new Governance
NEXT STEPS
Implementation Action Plan
SRSS 2nd Project ”Support for the implementation of
the accrual IPSAS/EPSAS based accounting”
SRSS 3rd Project (in progess: «Asset recognition and
evaluation»)
National activities
MEF – RGS – SeSD European projects 21Accounting scenario - current situation
Regional Governments
Regional Entities
Central Government
Line Ministries and Gov.al Entities
opther consitituonal Local Governments
Bodies
Health care (210)
SOEs
SOEs
SOEs
Full accrual, based on ITA GAAP (developed for private sector)
Full cash/commitments (v.1)
Predominantly cash/commintments (v.2) but with accrual information
Source: Italian Public Sector Accounting Outlook
Predominantly accrual largelly based on ITA GAAP Francesco Capalbo - IPSASB June 2019
MEF – RGS – SeSD
22Progetti RGS
MEF – RGS – SeSD
23Progettazione
1. Analisi e progettazione
SRSS – Fase I Eurostat - MCoA
2. Implementazione (SRSS – Fase II)
SRSS – Fase II
3. Monitoraggio e mantenimento
MEF – RGS – SeSD
24Progetto SRSS – Fase I
Studio della contabilità accrual a base IPSAS in Italia
1/18 9/18 12/18
Working visits
• Visite di studio in Stati Membri che hanno
già implementato una riforma accrual Gap analysis
(selezionati in collaborazione con Eurostat);
• Questionario preventivamente inviato allo • Analizza le differenze riscontrabili nei
stato membro; sistemi contabili in uso e il diverso grado di
“maturità contabile” dell’AP, in termini di
• Report sulle visite di studio.
formazione contabile, cornice normativa,
principi contabili, modelli di bilancio e
sistemi informatici.
Portugal
Belgium Action plan
• Technical Note: riporta i prerequisiti per la definizione
State of Hessen del piano d'azione utile all'implementazione di un
sistema di contabilità a base accrual IPSAS / EPSAS per
tutto il settore pubblico.
City-State of Hamburg
• Action Plan: identifica due ipotesi di governance, che
rappresentano la scelta strategica da operare per poter
Estonia avviare il processo di riforma. Il documento identifica
inoltre un’ipotesi di pianificazione delle due principali
Austria fasi della riforma (fase preparatoria e fase di prima
applicazione) che consentirebbero all’Italia di muoversi
in coerenza con le tempistiche definite a livello
MEF – RGS – SeSD comunitario (2020 e 2025).
25EC SRSS Technical support project
Working visits to analyze and understand
how accrual systems have been implemented
in the most advanced European countries
State of
Accrual accounting topics to be developed Austria Portugal Hessen / Estonia Belgium France UK
Hamburg
Conceptual (accrual principles, conceptual framework, etc..) ●● ●●● ●● ●●
Technical (recognition, recording, measurement, reporting) ●● ●● ●● ●● ●●●
Action plan (design the path towards the accrual accounting implementation plan) ●● ●● ●● ●
IPSAS (transition from accrual accounting to IPSAS: FTI e OBS) ●●
Relations with levels of government (transfers, etc..) ●●● ●●● ●●
Consolidation (techniques and reconciliation with others accounting systems) ●●● ●
Heritage (special focus on heritage) ●●● ●●● ●●●
IT (Infrastructure and software) ●●● ●● ●● ●●● ●● ●
Training (manuals, guidelines, training of trainers and trainees) ●●● ●●●
experience ●
interesting experience ●●
very interesting experience ●●●
MEF – RGS – SeSD
26Working visits – Countries Peculiarities
UNILEO ad hoc Unit 4 Landers and Accrual accounting Complex country IPSAS based
(standard setter) almost all since 2004 (multiculturalism Accrual Accounting
municipalities Accrual budgeting and multilingualism) since 2009
since 2017
3 kinds of Milestone: prudence Accounting Accrual reform 19 IPSASs fully impl.
accounting: principle managed by State process started in 6 IPSASs modified
budgetary, financial Agency the ’80s 7 IPSASs not impl.
and management
Risk matrix: three Accrual based on Ad hoc working Effective «Win win» approach
different systems Commercial code group for multidimensional
(private sector) accounting reform CoA
Multidimensional Hamburg: Accrual Conceptual Adaptation of Reform designed by
CoA accounting and Framework since IPSASs experts of MoF
budgeting 2006, before
IPSASB CF
Training (80.000 “Quick and dirty” Simple and single Accrual budgeting Guidelines and
people) approach CoA (only 1.200 handbooks are
items) essential
Reform process Hessen: Strong Intensive training Pragmatic approach
leads by objectives cooperation with (simplified methods
and not by IT Court of Audits of evaluation)
systems
MEF – RGS – SeSD
27Working visits – Countries Peculiarities
UNILEO ad hoc Unit 4 Landers and Accrual accounting Complex country IPSAS based
(standard setter) almost all since 2004 (multiculturalism Accrual Accounting
municipalities Accrual budgeting and multilingualism) since 2009
since 2017
3 kinds of Milestone: prudence Accounting Accrual reform 19 IPSASs fully impl.
accounting: principle managed by State process started in 6 IPSASs modified
budgetary, financial Agency the ’80s 7 IPSASs not impl.
and management
Risk matrix: three Accrual based on Ad hoc working Effective «Win win» approach
different system Commercial code group for multidimensional
(private sector) accounting reform CoA
Multidimensional Hamburg: Accrual Conceptual Adaptation of Reform designed by
CoA accounting and Framework since IPSASs experts of MoF
budgeting 2006, before
IPSASB CF
Training (80.000 “Quick and dirty” Simple and single Accrual budgeting Guidelines and
people) approach CoA (only 1.200 handbooks are
items) essential
Reform process Hessen: Strong Intensive training Pragmatic approach
leads by objectives cooperation with (simplified methods
and not by IT Court of Audits of evaluation)
systems
MEF – RGS – SeSD
28Working visits – Countries Similarities
• Reform steered by technicians with strong political
support
• Ad hoc governance unit supported by external experts
• Single and simple accounting system
• Cash data: more reliable and higher quality
• IPSASs as reference
• Single multidimensional CoA
• IT system based on SAP
• Reforms focused on objectives. IT is a tool and not a
driver
• Continuous and centralized training
MEF – RGS – SeSD
29GAP ANALYSIS
Gap analysis AMI list experts
After analysing the national context and identifying the distance between the accrual
models applied in the different sectors of the Italian public government and an accrual
model based on IPSAS / EPSAS, the gap analysis provided 9 useful recommendations.
Among these, special attention shall be given to the following:
# 1: Coordinate accounting reform actions by changing the governance approach to
accounting harmonization;
# 4: Clarify scope, objective and logic of budgetary accounting and financial
accounting as individual systems;
# 7: Define a new common chart of accounts aligned with best international practice
(regarding this point it’s started a EUROSTAT Project in order to define a key tool for an
effctive government accounting and reporting standards);
# 9: Be conscious of the requirements for IT, human resources, and financial
management systems, to successfully implement the accounting reform.
MEF – RGS – SeSD
30ACTION PLAN
The draft Action Plan envisages two macro-phases:
1. Preparatory phase, for the definition of a new accounting framework;
2. First Time Implementation (FTI) phase, for the first application of the
IPSAS/EPSAS.
MEF – RGS – SeSD
31ACTION PLAN – Governance model
PREPARATORY PHASE FIRST TIME IMPLEMENTATION
Conceptual Chart of
Governance Standard IT Training
Framework Accounts
The process of accounting harmonization and alignment with an IPSAS/EPSAS-based
financial accounting system cannot be carried out without an adequate governance
model.
The latter must respect (in line with the Principles underlying EPSAS
governance) the criteria of independence, professionalism, thus ensuring a process
of implementation of the reform without a representation constraint.
In order to meet the above mentioned need, two possible options can be pursued
through:
A. a standard setter Board EXTERNAL to the MEF-RGS, completely
independent;
B. a standard setter Board WITHIN the MEF-RGS, composed by non-RGS
members with Professional independence and Competence and capacity
In both cases, the Board should represent a synthesis of high-profile skills in the
field of accrual-based public accounting systems.
MEF – RGS – SeSD
32Model A: «External Standard Setter Approach»
This configuration provide for:
Technical Structure: responsible for
production, through studies and
researches, of the preparatory work
necessary for Standard Setter Board;
Standard Setter Board: assigned the
task of drafting the standards (and other
related documents), evaluating the
comments and opinions provided by
stakeholders, issuing the final version of
the standards (and related documents);
Institutional Stakeholder: assigned the
task of providing opinions on the draft of
the standard (and related documents). The
Court of Auditors and ISTAT will be
permanent members of the external
stakeholders’ advisory group from which
an opinion on the work of the Standard
Setter Board will be requested.
RGS Advisory Group: it has the task of
providing opinions on the standard draft
(and documents related);
IGB/IGEPA/IGEPA/IGF/IGESPES:
they support public administrations in the
application of principles and standards.
MEF – RGS – SeSD
33Model B: «Internal Standard Setter Approach»
This configuration provide for:
Technical Structure: it is composed
by external experts (at least 5 experts
who are chosen based on their different
accounting profiles), identified through
the same selection procedure applied
for the Standard Setter Board, and
coordinated by a representative of the
structure completely dedicated to the
reforming process;
Standard Setter Board: it should be
composed by a majority of non-RGS
members. It is established by
Determination of the State General
Accountant, after identifying its
members through a selection procedure
based on curricula by a special
Commission;
Institutional Stakeholders: the
same function and role of the previous
approach;
RGS Advisory Group: it has the task
of providing opinions on the standard
draft (and documents related);
Steering Committee: is constituted
by the State General Accountant, who
chairs, the RGS General Inspectors and
the General Director of the Research
Division.
MEF – RGS – SeSD
34Due
Process
Roma, May 2019
MEF – RGS – SeSD
35
GovernanceGovernance model
The governance model, inspired by an hypothesis of a model B set up by
EY, is finalized to introduce an accrual accounting system for the PS and:
• Is in line with the timeframe outlined at European level;
• Is consistent with the recommendations of the 'Action plan'
(EY-EC/SRSS);
• Is consistent and compatible with the “traditional” budgetary
accounting system (cash/commitments);
• Ensures a key role for RGS (keeping control).
The path outlined (characterized by a long test phase) should not interfere
with the ongoing reforming processes.
It will be consistent with the implementation path of IPSAS and EPSAS at
European level.
MEF – RGS – SeSD
36Progetto Eurostat
«Design a chart of accounts for the EPSAS/IPSAS based accrual
accounting»
• Ad ottobre 2018 è stato approvato da Eurostat il progetto c.d. CoA 2019,
finanziato da Eurostat nel quadro della Call for grants 2018 relativa alla
Modernisation of public sector accounting on an accruals basis in support of
EPSAS(1).
• Il progetto ha ad oggetto l’analisi, lo studio e l’elaborazione di un piano dei
conti multidimensionale coerente con una contabilità economico-
patrimoniale, quale elemento essenziale per la futura adozione degli IPSAS o
dei futuri EPSAS secondo il percorso delineato da Eurostat nell’ambito del
lavoro dell’EPSAS Working Group e relativo all’attuazione della Direttiva
85/2011/UE.
• Il progetto ha ufficialmente preso avvio in data 4 gennaio 2019 (grant
agreement 828828) ed è stato completato in data 1 ottobre 2019.
(1) Eurostat si pone l’obiettivo di fornire supporto finanziario agli SM con l’intento di modernizzare i sistemi contabili del
settore pubblico nell’ottica del principio accrual in vista della futura implementazione degli EPSAS al fine di rafforzare
la trasparenza finanziaria e l’armonizzazione contabile
MEF – RGS – SeSD
37Progetto Eurostat
ATTIVITA’ PARTNER TIMING
1 GAP ANALYSIS
• Approfondimento e studio dei requisiti
(Eurostat, FMI) Marzo 2019
• Analisi delle esperienze di altri stati membri
(es. Portogallo, Belgio, Francia, Estonia).
2 PIANO DEI CONTI E GLOSSARIO
Definizione di una struttura di piano dei conti
adatta e coerente con una contabilità Settembre 2019
economico-patrimoniale.
3 TAVOLE DI CORRELAZIONE Definizione delle
tavole di correlazione con la classificazione ESA Ottobre 2019
2010.
MEF – RGS – SeSD
38Progetto SRSS – Fase II
Progetto di AT per il supporto all’implementazione della contabilità
accrual a base IPSAS/EPSAS nella PA
Nell’ambito del programma SRSP 2019, la RGS ha presentato il progetto denominato
“Support for the implementation of the accrual IPSAS/EPSAS based accounting
in the Italian public administration”, naturale prosecuzione del progetto "Design of
the accrual IPSAS/EPSAS based accounting reform in the Italian public administration"
Il progetto ha ad oggetto le seguenti attività:
• Redazione (in bozza) degli standard ispirati agli IPSAS (o adozione degli EPSAS);
• Redazione di linee guida e manuali per l‘implementazione degli standard;
• Redazione del Quadro concettuale.
• Formazione per i formatori (contabilità accrual e IPSAS/EPSAS);
• Creazione di una piattaforma di e-learning per la formazione.
MEF – RGS – SeSD
39Contatti
Fabrizio Mocavini
fabrizio.mocavini@mef.gov.it
MEF – RGS – SeSD
40Puoi anche leggere
