Authorisation to audit the balance sheets of land improvement consortia

This service authorises the land improvement consortium to perform the three-yearly audit of the financial statements with one of the following auditors

• the associations representing, protecting and assisting land improvement consortia, already recognised pursuant to Article 28 of Provincial Law 38/1988 and subsequently replaced by Article 30 of Provincial Law 9/2007; they must have adequate organisation and staff to perform these tasks
• those included in the list provided for by Article 15, paragraph 2 of Law no. 59 of 31 January 1992 (New rules on cooperatives), and by Article 29 bis of Regional Law no. 7 of 29 January 1954 (Supervision of cooperatives) and subsequently replaced by Regional Law no. 5 of 9 July 2008.

PLEASE NOTE: For further details please consult the provincial regulations below.

The application must be submitted, every three years, by 15 December.

The recipients of the authorisation are land improvement consortia of 1st or 2nd degree.

Every three years, by 30 September at the latest, the competent provincial agricultural structure informs the land improvement consortia of their obligation to choose the subject, from among the suitable ones, to whom they will entrust the ordinary revision activity.

Subsequently, by 15 December of the year preceding the three-year period of reference, the president of the land improvement consortium must fill in and sign the form according to the scheme below, with all the annexes described, and send it to the competent service for agriculture, in one of the following ways

• electronic transmission by e-mail to the address: serv.agricoltura@pec.provincia.tn.it;
• hand delivery directly to the competent structure or at the peripheral public assistance and information desks
• dispatch by postal service.

Failure to meet the deadline shall entail, following a reminder from the competent provincial structure to provide within a maximum of 60 days, the initiation of the procedure for the receivership of the Consortium, pursuant to Article 29, paragraph 2, letter c) of Provincial Law 9/2007.

Carrying out the revision without authorisation shall entail the initiation of the procedure for the receivership of the Consortium, pursuant to Article 29, paragraph 2, letter c) of Provincial Law 9/2007.

The application shall be accompanied by

- a simple copy of the minutes of the resolution of the Council of Delegates, which shall contain

• indication of the subjects to whom the Consortium has requested the cost estimate, as resulting from the previous resolution of the Council of Delegates
• indication of the subject (personal data) to whom the Consortium intends to entrust the performance of the audit activity and the costs proposed by the same for the audit activity and the reasons that led to such choice
• approval of the cost estimate;
• decision that the audit costs shall be paid by the Autonomous Province of Trento directly to the consortium or, alternatively, to the audit service provider;
• any authorisation for the Autonomous Province of Trento to pay the audit expenses directly to the audit service provider;

- information pursuant to Articles 13 and 14 of EU Regulation no. 679 of 2016 on data processing.