jurisdiction: US

text: b'Report No. D-2009-025 November 26, 2008\n\n\n\n\n Obligation of Funds for Ship Maintenance\n and Repair at the U.S. Pacific Fleet\n Maintenance Activities\n\x0cAdditional Information and Copies\nTo obtain additional copies of this report, visit the Web site of the Department of Defense\nInspector General at http://www.dodig.mil/audit/reports or contact the Secondary Reports\nDistribution Unit at (703) 604-8937 (DSN 664-8937) or fax (703) 604-8932.\n\n\n\nSuggestions for Audits\nTo suggest ideas for or to request future audits, contact the Office of the Deputy Inspector General\nfor Auditing at (703) 604-9142 (DSN 664-9142) or fax (703) 604-8932. Ideas and requests can\nalso be mailed to:\n\n ODIG-AUD (ATTN: Audit Suggestions)\n Department of Defense Inspector General\n 400 Army Navy Drive (Room 801)\n Arlington, VA 22202-4704\n\n\n\n\nAcronyms and Abbreviations\nBOA Basic Ordering Agreement\nCBO Congressional Budget Office\nDON Department of the Navy\nFMR Financial Management Regulation\nGAO Government Accountability Office\nIDIQ Indefinite-Delivery/Indefinite-Quantity\nIG Inspector General\nJFMM Joint Fleet Maintenance Manual\nMSMO Multi-Ship/Multi-Option\nNAVSEA Naval Sea Systems Command\nNMD Naval Maintenance Database\nPACFLT U.S. Pacific Fleet\nPHNSY & IMF Pearl Harbor Naval Shipyard and Intermediate Maintenance Facility\nPSNS & IMF Puget Sound Naval Shipyard and Intermediate Maintenance Facility\nRMC Regional Maintenance Center\nSTARS Standard Accounting and Reporting System\n\x0c IN~;PFr:TOR GENERAL\n DEPARTMENT OF DEFENSE\n 400 ARMY NAVY DRIVE\n ARLINGTON, VIRGINIA 22202-4704\n\n\n\n\n November 26, 2008\n\nMEMORANDUM FOR ASSISTANT SECRETARY OF THE NAVY (FINANCIAL\n MANAGEMENT AND COMPTROLLER)\n NAVAL INSPECTOR GENERAL\n COMMANDER, U.S. PACIFIC FLEET\n\nSUBJECT: Report on Obligation of Funds for Ship Maintenance and Repair at the U.S. Pacific\n Fleet Maintenance Activities (Report No. D-2009-025)\n\n\n We are providing this report for information and use. We considered management\ncomments on a draft of this report when preparing the final report.\n\n Comments on the draft of this report conformed to the requirements of DoD\nDirective 7650.3 and left no unresolved issues. Therefore, we do not require any additional\ncomments.\n\n We appreciate the courtesies extended to the staff. Please direct questions to Mr. Kenneth\nB. VanHove at (216) 706-0074, extension 245 or Ms. Carrie A. Wade at (216) 706-0074,\nextension 230. The team members are listed inside the back cover.\n\n\n\n\n Patricia A. Marsh, CPA\n Assistant Inspector General\n Defense Business Operations\n\x0c\x0c Report No. D-2009-025 (Project No. D2007-D000FC-0151.001)\n November 26, 2008\n\n Results in Brief: Obligation of Funds for Ship\n Maintenance and Repair at the U.S. Pacific\n Fleet Maintenance Activities\n\nWhat We Did What We Recommend\nOur overall audit objective was to evaluate The Assistant Secretary of the Navy (Financial\nwhether the Department of the Navy correctly Management and Comptroller) should:\nobligated funds for ship maintenance and repair. \xe2\x80\xa2 Issue guidance and implement a plan to\nSpecifically, we determined whether the monitor the obligation of funds at all\nDepartment of the Navy obligated funds for ship ship maintenance and repair activities to\nmaintenance and repair in accordance with ensure that the practices of obligating\napplicable Federal and DoD regulations. This funds for award fees and growth,\nreport is the second in a series that addresses the reservation, and overtime pools for ship\nobligation of funds for ship maintenance and maintenance and repair contracts are\nrepair contracts. The first report focused on discontinued and that the amounts for\nship maintenance and repair activities funded by these items are deobligated on current\nthe Commander, U.S. Fleet Forces Command. contracts.\nThis report focuses on ship maintenance and \xe2\x80\xa2 Issue guidance and implement a plan at\nrepair activities funded by the Commander, U.S. all ship maintenance and repair activities\nPacific Fleet. See Appendix A for a discussion to monitor the obligation of funds at\nof the scope and methodology and prior year-end on miscellaneous documents to\ncoverage related to the objective. ensure that only funds for specific,\n definite needs are obligated and amounts\nWhat We Found for these items are deobligated on\nThe Commander, U.S. Pacific Fleet current miscellaneous documents.\nmaintenance activities inappropriately obligated\nfunds without identifying a specific, definite The Commander, U.S. Pacific Fleet should\nneed for contingent liabilities on ship establish guidance that requires its activities\nmaintenance and repair contracts. Because of to return unobligated Operation and\nthe inappropriate obligations, approximately Maintenance funds at year-end in\n$94.8 million of U.S. Pacific Fleet Operation accordance with the Joint Fleet Maintenance\nand Maintenance funds were not available for Manual.\nother ship maintenance and repair needs.\n Client Comments and Our\nIn addition, Department of the Navy internal Response\ncontrols were not effective, and we found a\n We received comments from the Assistant\nmaterial internal control weakness. Existing\n Secretary of the Navy (Financial Management\nDepartment of the Navy guidance does not\n and Comptroller) and the Commander, U.S\nprohibit the obligation of funds without a\n Pacific Fleet agreeing with our\nspecific, definite need on ship maintenance and\n recommendations.\nrepair contracts. See the Finding for further\ndetails on the material internal control\nweakness.\n\n i\n\x0c Report No. D-2009-025 (Project No. D2007-D000FC-0151.001)\n November 26, 2008\n\n\nRecommendations Table\nClient Recommendations No Additional\n Requiring Comment Comments Required\nAssistant Secretary of the 1.a., 1.b.\nNavy (Financial\nManagement and\nComptroller)\n\nCommander, U.S Pacific 2.\nFleet\n\n\n\n\n ii\n\x0cTable of Contents\n\nResults in Brief i\n\nIntroduction 1\n\n Objectives 1\n Background 1\n\nFinding. Obligation of Funds for Contingent Liabilities 5\n\n Client Actions 10\n Client Comments on the Finding and our Response 10\n Recommendations, Client Comments, and Our Response 11\n\n\n\nAppendix\n\n A. Scope and Methodology 13\n Review of Internal Controls 14\n Client Comments and Our Response 14\n Prior Coverage 15\n\n\nClient Comments\n\n Assistant Secretary of the Navy (Financial Management and\n Comptroller) 17\n Commander, U.S. Pacific Fleet 19\n\x0c\x0cIntroduction\nObjectives\nOur overall audit objective was to evaluate whether the Department of the Navy (DON)\ncorrectly obligated funds for ship maintenance and repair. Specifically, we determined\nwhether the DON obligated funds for ship maintenance and repair in accordance with\napplicable Federal and DoD regulations. See Appendix A for a discussion of the scope\nand methodology and prior coverage related to the objective.\n\n\nBackground\nEach fiscal year, the DON receives Operation and Maintenance funding for ship\nmaintenance and repair. Operation and Maintenance funds are available for obligation\nfor one fiscal year. If funds are not obligated within that period, they are generally not\navailable for obligation. For FY 2007, the DON received approximately $4.2 billion in\nOperation and Maintenance funds for ship maintenance and repair. The Assistant\nSecretary of the Navy (Financial Management and Comptroller) provides the Operation\nand Maintenance funds to the Commander, U.S. Fleet Forces Command; the\nCommander, U.S. Pacific Fleet (PACFLT); and the Commander, Naval Sea Systems\nCommand (NAVSEA). The Commander, PACFLT is responsible for programming and\nbudgeting resources for ship maintenance and repair at:\n\n \xe2\x80\xa2 Pearl Harbor Naval Shipyard and Intermediate Maintenance Facility\n (PHNSY & IMF), Pearl Harbor, Hawaii;\n\n \xe2\x80\xa2 Puget Sound Naval Shipyard and Intermediate Maintenance Facility\n (PSNS & IMF), Bremerton, Washington;\n\n \xe2\x80\xa2 Southwest Regional Maintenance Center (RMC), San Diego, California;\n and\n\n \xe2\x80\xa2 U.S. Naval Ship Repair Facility, Yokosuka, Japan.1\n\nThis report is the second in a series addressing whether the DON has obligated funds for\nship maintenance and repair in accordance with applicable Federal and DoD regulations.\nThis report discusses the business practices used to obligate funds for ship maintenance and\nrepair projects at the three U.S.-based PACFLT maintenance activities. The three\nmaintenance activities use private contractors to complete ship maintenance and repair\nprojects. The office of the Commander, Regional Maintenance Centers in Norfolk,\n\n1\n NAVSEA did not report any Multi-Ship/Multi-Option contracts, Indefinite-Delivery/Indefinite-\n Quantity contracts, or Basic Ordering Agreements located at the U.S. Naval Ship Repair Facility\n in Japan.\n\n\n\n\n 1\n\x0cVirginia, was established on October 1, 2007, to lead the RMCs and related maintenance\nactivities in developing and supporting standardized maintenance processes.\n\n\nFunds Authorization and Accounting Systems\nThe DON uses the Program Budget and Information System and the Standard\nAccounting and Reporting System (STARS) automated financial systems to account for\nship maintenance and repair funds. Each quarter, the DON uses the Program Budget and\nInformation System to transfer budget authority2 for ship maintenance and repair funds to\nPACFLT and other organizations that, in turn, send the funds to the maintenance\nactivities. The maintenance activities then have the authority to obligate funds on behalf\nof PACFLT. The maintenance activities obligate funds in STARS, the official\naccounting system used by the DON to record obligations.\n\n\nShip Maintenance and Repair Contracts\nThe PHNSY & IMF, PSNS & IMF, and Southwest RMC use three types of contractual\nstrategies when contracting with the private sector for ship maintenance and repair\nprojects: multi-ship/multi-option (MSMO) contracts, indefinite-delivery/indefinite-\nquantity (IDIQ) contracts, and basic ordering agreements (BOA). Regardless of the\ncontract strategy used, the contracts, options, or orders serve as support for the obligation\namount recorded within STARS.\n\n\nMSMO\nMSMO contracts are most commonly used. They are cost-reimbursable contracts\nawarded to a prime contractor. NAVSEA awards these contracts for the base year plus\nseveral option years. Ship maintenance and repair activities use the contract for the\nrepairs to an entire common ship class.3 Each ship maintenance and repair project\nrepresents a contract option, and the contracting officer exercises these options by\ncreating modifications to the contracts. The activities work with contractors to plan and\nexecute the work for each option.\n\n\nIDIQ\nIDIQ contracts provide for an indefinite quantity of supplies and services over a fixed\nperiod. The activity awards contracts to contractors over a specified period, and the\nactivity prepares individual delivery or task orders for goods or services when needed.\n\n\n\n\n2\n Budget authority is the authority that becomes available during the year to enter into obligations that\n result in immediate or future outlays of Government funds.\n3\n A ship class is a group of ships of similar design.\n\n\n 2\n\x0cBOA\nA BOA is a written instrument of understanding that contains terms and clauses applying\nto future contracts over a specified period. The agreement includes a specific description\nof supplies or services to be provided and methods for pricing, issuing, and delivering\nfuture orders under the BOA.\n\n\nContingent Liabilities\nContingent liabilities are a set of circumstances that create the possibility of a future loss.\nThe circumstance will ultimately be resolved when one or more events occur or fail to\noccur. Some contingent liabilities related to ship maintenance and repair contracts\ninclude award fee pools, growth pools, reservation pools, overtime pools, and funds\nobligated on miscellaneous documents.\n\n\nAward Fee Pool\nAn award fee pool is an amount of funds used as an incentive for the contractor to meet\nvarious performance measures. An award fee board meets biannually or 30 days after the\ncompletion of the work to evaluate contractor performance and decide how much\ncontractors have earned, based on the contractor\xe2\x80\x99s progress to date. Depending on their\nperformance level, contractors can receive all or a portion of the award fee pools.\n\n\nGrowth Pool\nGrowth pools are usually a percentage added to the total value of the contract amount for\nanticipated unknown work. Each ship maintenance and repair project consists of\nmultiple work items or tasks required to complete repair of the ship. According to\nmaintenance activity personnel, the maintenance activities can use growth pool funds to\ncomplete work related to any work item during a ship maintenance and repair project.\n\n\nReservation Pool\nThe Regional Maintenance Officer memorandum, \xe2\x80\x9cReservation Business Rules,\xe2\x80\x9d\nNovember 22, 2006, defines a reservation pool as \xe2\x80\x9cknown work which cannot be fully\ndefined in advance.\xe2\x80\x9d The reservation pools are work item specific.\n\n\nOvertime Pool\nOvertime pools fund overtime work for any work item completed during the entire ship\nmaintenance and repair project.\n\n\n\n\n 3\n\x0cMiscellaneous Documents\nMiscellaneous Documents are obligation documents used to obligate funds that are not\nassociated with a specific contract or modification. Funds available at year-end are\nobligated to a miscellaneous document. When a need for those funds occurs in the next\nfiscal year, funds are deobligated from the miscellaneous document and reobligated to\npay for other contract requirements.\n\n\n\n\n 4\n\x0cObligation of Funds for Contingent Liabilities\nThe PHNSY & IMF, PSNS & IMF, and Southwest RMC maintenance activities\ninappropriately obligated funds without identifying a specific, definite need for\ncontingent liabilities on ship maintenance and repair contracts because their business\npractices did not comply with established laws and regulations. Because of these\ninappropriate obligations, approximately $94.8 million of PACFLT Operation and\nMaintenance funds were not available for other ship maintenance and repair needs.\n\nObligation Process\nEach quarter, PACFLT provides ship maintenance and repair budget authority to its\nmaintenance activities, which allows the activities to commit or obligate funds.\nCommitments are the administrative reservation of funds in anticipation of an obligation.\nThe amount recorded as a commitment is the estimated cost of goods or services.\nObligations are recorded when the Federal Government enters into a legally binding\nagreement for the payment of specific goods and services. This can occur when an\nagency places an order or signs a contract. A contingent liability should represent a\ncommitment of funds for the estimated amount of additional obligations that probably\nwill materialize. The commitment of the contingent liability becomes an obligation once\nthere is a binding agreement for specific goods and services. Federal laws, DoD\nregulations, and DON guidance identifies when to obligate funds and what constitutes an\nobligation.\n\n\nSection 1501, Title 31, United States Code\nSection 1501, title 31, United States Code (31 U.S.C. 1501) states that an amount should\nonly be recorded as an obligation when supported by documentary evidence of an\nagreement between an agency and another party. The obligation must be made within the\nperiod of the appropriation\xe2\x80\x99s availability and must be used for specific goods to be\ndelivered or services to be provided.\n\nSection 1502, Title 31, United States Code\nSection 1502, title 31, United States Code (31 U.S.C. 1502) states that the balance of an\nappropriation is available to pay expenses incurred during the time the appropriation was\navailable for obligation. The balance may also be used to complete contracts made\nwithin the time period the appropriation was available for obligation.\n\nDoD Regulation 7000.14R, \xe2\x80\x9cDoD Financial Management\nRegulation,\xe2\x80\x9d Volume 3, Chapter 8, \xe2\x80\x9cStandards for Recording and\nReviewing Commitments and Obligations,\xe2\x80\x9d November 2000\nThe DoD Financial Management Regulation (FMR) states that a contingent liability\nshould be recorded as an obligation when a modification is executed or an adjustment is\nmade based on the occurrence of an event that determines the amount of the liability. In\naddition, the regulation states that when a contract is awarded, an obligation should be\n\n\n 5\n\x0crecorded for the total estimated cost provided by the contract. For cost-plus-award-fee\ncontracts, the obligation for the award fee should not be recorded until the fee has been\nearned.\n\nJoint Fleet Maintenance Manual, Volume 7, \xe2\x80\x9cContracted Ship\nMaintenance\xe2\x80\x9d\nThe Joint Fleet Maintenance Manual (JFMM), volume 7, \xe2\x80\x9cContracted Ship\nMaintenance,\xe2\x80\x9d states that it is extremely important that unobligated funds be returned to\nPACFLT as soon as any excess is identified so funds may be applied to other\nrequirements before the appropriation expires. If additional funds are required for the\ncompletion of contract changes after the end of the fiscal year, the activities are to request\nthe funds from PACFLT. Contract modifications that are outside the scope of the\ncontract are chargeable to funds current at the time the modification is authorized. The\nJFMM also states that it is the responsibility of the maintenance team to authorize\ncontracting officers to commit funds for growth work.4\n\nDON, Navy/Marine Corps Award-Fee Guide, July 2004\nThe award fee guide states that an amount for a potential award fee should be committed\nas a contingent liability prior to the determination that the award fee has been earned.\nObligation of the earned award fee amount occurs after the contractor\xe2\x80\x99s performance is\nevaluated and a contract modification has been issued.\n\n\nContingent Liability Obligations\nDuring calendar year 2007, the maintenance activities followed established business\npractices and obligated funds for several types of contingent liabilities before the\nexistence of a specific, definite need on ship maintenance and repair contract actions.\nThese liabilities included funds obligated for award fee pools, growth pools, reservation\npools, overtime pools, and miscellaneous documents. The business practice of obligating\nfunds for contingent liabilities on ship maintenance and repair contract actions did not\ncomply with established laws and regulations. Specifically, these business practices\nviolate 31 U.S.C. 1501, the DoD FMR, the JFMM, and the DON, Navy/Marine Corps\nAward-Fee Guide. In addition, the obligation of funds may have violated\n31 U.S.C. 1502. The following table provides a breakdown of the type of contingent\nliability obligations we found, the number of contract actions that included the contingent\nliability type, and the total obligation amount by contingent liability type.\n\n\n\n\n4\n Growth work is any additional work that is identified after contract award or finalization that is related to\n a work item included in the contract award.\n\n\n 6\n\x0c Obligations for Contingent Liabilities\nContingent Liabilities Contract Actions Obligation Amount\nAward Fee Pools 960 $28,082,998\nGrowth Pools 354 63,463,769\nReservation Pools 26 654,865\nOvertime Pools 19 645,530\nMiscellaneous Documents 12 1,940,517\nTotal 1,371 $94,787,679\n\n\nAward Fee Pools\nContracting officers at the three maintenance activities inappropriately obligated\napproximately $28.1 million on 960 MSMO contract modifications for award fee pools\nprior to the contractors earning the awards. The obligation of award fee pools violates\nthe DoD FMR, volume 3, chapter 8, and the DON, Navy/Marine Corps Award-Fee Guide\nbecause contracting officers obligated funds before the contractor earned the award fee.\nMaintenance activity personnel believed that funds to pay for the award fee would not be\navailable when the contractor earned the fee. Therefore, they obligated the award fee\npools in advance. For example, the Southwest RMC contracting officers obligated\napproximately $1 million for the award fee pool, on a contract modification awarded for\n$10.7 million, prior to the contractor earning the fee. The maintenance activities should\nobligate the amount of the award fee earned by contract modification after completion of\nthe work and after the award fee official determines the amount earned.\n\nGrowth Pools\nContracting officers at the three maintenance activities inappropriately obligated\napproximately $63.5 million on 341 MSMO contract modifications and 13 IDIQ orders\nfor growth pools. The obligation of growth pools violates 31 U.S.C. 1501, DoD FMR,\nvolume 3, chapter 8, and the JFMM because the maintenance activities did not identify\nthe specific work at the time of the obligation. Maintenance activities obligated funds\nwithout a sufficient description of the specific products or services needed to support the\ngrowth pool amounts. For example, a Business Clearance Memorandum supporting one\ncontract modification stated:\n\n Funding put against this WI [work item] becomes a contract obligated\n pool reservation for undefinitized growth work that is encountered\n during the availability5. . . The ACO [Administrative Contracting\n Officer] backed into this dollar amount after definitization of all other\n TYCOM [Type Commander] funded WIs. The ACO determined\n amount for this growth pool reservation is $401,594.\n\n\n\n\n5\n An availability is the period of time a ship is assigned to undergo maintenance or repair by a repair\n activity.\n\n\n 7\n\x0cIn addition, the obligation of funds may violate 31 U.S.C. 1502 because the obligation is\nfor anticipated needs that may occur after the appropriation expires. For example, on\nSeptember 26, 2007, PSNS & IMF contracting officers obligated approximately\n$3.8 million in a growth pool prior to the identification of the work 5 days before the\nfunds would have expired. According to maintenance activity officials, historical data\ncovering repairs made to an entire common class of ship supported the growth pool\namounts. We did not find evidence of the historical data in the contract files that would\nsupport the growth pool amounts. The maintenance activities should obligate funds by\ncontract modification for growth work, only at the time of identification of the work, with\ncontracting officer approval of the work, and with a negotiated price for the work.\n\nReservation Pools\nContracting officers at the PHNSY & IMF and the Southwest RMC maintenance\nactivities inappropriately obligated approximately $655,000 on 19 MSMO contract\nmodifications and 7 IDIQ orders for reservation pools. The obligation of funds for\nreservation pools violates 31 U.S.C. 1501 and the DoD FMR, volume 3, chapter 8,\nbecause the work is not specific or fully defined, but merely anticipated at the time the\nfunds are obligated. In addition, the obligation of funds may violate 31 U.S.C. 1502\nbecause the obligation is for anticipated needs that may occur after the appropriation\nexpires. The maintenance activities obligated funds for reservation pools so funds would\nbe available when the work became necessary. The following is an example from a\ncontract modification of a reservation pool for one work item:\n Provide 20 mandays [sic] of labor and $20,000 of material to\n accomplish electrical repairs not previously identified in this work\n item, when directed by the SUPERVISOR. Total cost greater or less\n than above manday [sic] and dollar amounts when authorized will be\n subject to an equitable adjustment.\n\nAt the conclusion of our prior audit,6 DON officials stated that each maintenance activity\nused historical evidence to support cost estimates for reservation pools. We did not find\nevidence to support the historical averages in the contract modification or contract file for\nthe estimated labor and materials used for the reservation pools. Officials also stated that\nthe maintenance activities used historical evidence maintained in the Naval Maintenance\nDatabase (NMD) to plan and execute ship maintenance and repair projects. Both the\nGovernment (maintenance teams and contracting officers) and contractors access NMD\nto manage and execute maintenance work items. While some historical data existed in\nNMD, the system did not have the ability to collect or present the data to support the use\nof the reservation pools in accordance with guidance set forth in the Regional\nMaintenance Officer memorandum, \xe2\x80\x9cReservation Business Rules,\xe2\x80\x9d November 22, 2006.\n\nAlthough reservation pool amounts were associated with specific work items, the\nreservation amounts were for work that may or may not occur. The maintenance\nactivities should obligate funds for reservation work by contract modification at the time\n6\n DoD Inspector General Report No. D-2008-083, \xe2\x80\x9cObligation of Funds for Ship Maintenance and Repair\n at the U.S. Fleet Forces Command Regional Maintenance Centers,\xe2\x80\x9d April 25, 2008.\n\n\n\n 8\n\x0cof identification of the work, with contracting officer approval of the work, and with a\nnegotiated price for the work.\n\nOvertime Pools\nSouthwest RMC contracting officers inappropriately obligated approximately $646,000\non 19 MSMO contract modifications for overtime pools related to anticipated overtime\nwork. The obligation of funds for overtime pools violates 31 U.S.C. 1501 and the DoD\nFMR, volume 3, chapter 8, because the obligations were not work item specific. In\naddition, the obligation of funds may violate 31 U.S.C. 1502 because the obligation is for\nanticipated work that may or may not be necessary. The Southwest RMC obligated funds\nfor overtime pools based on the overall cost of the ship maintenance and repair project in\norder to ensure that funds would be available if the need for overtime work arose. For\nexample, contracting officials awarded and obligated approximately $333,000 for an\novertime pool for one contract modification before identifying a need for the overtime\nwork. The contract files for the contract modifications reviewed did not contain support\nfor the estimated overtime pool. In addition, the overtime pool funds were not always\nassociated with a specific work item. The Southwest RMC should obligate funds for\novertime work by contract modification upon identification of need for the work and with\ncontracting officer approval.\n\nMiscellaneous Documents\nIn September 2007, a finance official at PHNSY & IMF inappropriately obligated\napproximately $1.9 million of FY 2007 funds on 12 miscellaneous documents for\nanticipated needs during the next fiscal year on existing contracts. The obligation of\nfunds at fiscal year-end on miscellaneous documents in anticipation of a specific, definite\nneed violates 31 U.S.C. 1501; JFMM, volume 7; and the DoD FMR, volume 3, chapter 8.\nIn addition, the obligation of funds may violate 31 U.S.C. 1502 because the obligation is\nfor anticipated needs that most likely will occur after the appropriation has expired.\nPHNSY & IMF used miscellaneous documents to obligate funds that were not associated\nwith a specific contract or modification. According to the PHNSY & IMF finance\nofficial, management instructed the finance official to obligate the funds and he elected to\nobligate these funds to miscellaneous documents. Obligating the funds to the\nmiscellaneous documents allowed PHNSY & IMF to use FY 2007 funds in the next fiscal\nyear for within scope-growth on existing contracts. In FY 2008, FY 2007 funds were\ndeobligated from 9 of the 12 miscellaneous documents. Of 12 miscellaneous documents,\n4 had a combined remaining balance of approximately $223,000. A remaining balance is\nan indication that there was no immediate need for the funds when they were obligated.\n\nThe JFMM requires organizations to return funds not obligated at year-end to PACFLT.\nIn addition, the JFMM requires approval from PACFLT or a higher office for upward\nobligations. By obligating funds to miscellaneous documents, PHNSY & IMF did not\nhave to return those funds to PACFLT at year-end and did not obtain approval for\nupward obligations in FY 2008 as required by the JFMM. The Commander, PACFLT\nshould establish guidance to match the JFMM and require the maintenance activities to\nreturn unobligated funds at year-end to COMPACFLT.\n\n\n\n 9\n\x0cConclusion\nThe three U.S.-based PACFLT maintenance activities have inappropriately obligated\napproximately $94.8 million of ship maintenance and repair funds for contingent\nliabilities, making them unavailable for other ship maintenance and repair needs. We did\nnot find any instances where maintenance activities obligated funds for anything other\nthan ship maintenance and repair projects. However, by inappropriately obligating funds\nfor contingent liabilities, PACFLT and the DON received an inaccurate representation of\navailable funds. As a result, PACFLT and the DON were unable to make informed\ndecisions on ship maintenance and repair priorities. The DON needs to issue guidance\nprohibiting the obligation of funds for contingent liabilities to ensure that the proper\nprocedures are implemented in accordance with established laws and regulations. In\naddition, as the agency responsible for programming and budgeting resources, PACFLT\nshould prohibit the practice of obligating funds for all contingent liabilities for which\nthey are the responsible command.\n\nClient Actions\nIn DoD Inspector General Report No. D-2008-083, \xe2\x80\x9cObligation of Funds for Ship\nMaintenance and Repair at the U.S, Fleet Forces Command Regional Maintenance\nCenters,\xe2\x80\x9d April 25, 2008, the Assistant Secretary of the Navy (Financial Management and\nComptroller) agreed with our recommendations that U.S. Fleet Forces Command\nmaintenance activities should stop the business practice of obligating funds for\ncontingent liabilities related to award fees, growth pools, reservation pools, overtime\npools, and miscellaneous documents. Similarly, during the audit, PACFLT officials\nagreed with our conclusions and initiated actions to discontinue the business practices of\nobligating funds for contingent liabilities at PACFLT maintenance activities for award\nfee pools, growth pools, reservation pools, and overtime pools. In addition, PACFLT\nofficials indicated that they had deobligated the inappropriately obligated funds on\ncurrent contracts.\n\nClient Comments on the Finding and Our Response\nThe Assistant Secretary of the Navy (Financial Management and Comptroller) and the\nCommander, U.S. Pacific Fleet provided comments on the finding. For the full text of\nthe Assistant Secretary of the Navy (Financial Management and Comptroller) and the\nCommander, U.S. Pacific Fleet comments, see the Clients Comments section of the\nreport.\n\nClient Comments\nThe Assistant Secretary of the Navy and the Commander, U.S. Pacific Fleet agreed with\nthe finding concerning the recording of obligations of funds for contingent liabilities\nincluding award fee pools, growth pools, reservation pools, premium pools, and\nmiscellaneous documents.\n\nOur Response\nWe appreciate the comments on the finding from the Assistant Secretary of the Navy\n(Financial Management and Comptroller) and the Commander, U.S. Pacific Fleet.\n\n\n 10\n\x0cRecommendations, Client Comments, and Our\nResponse\n1. We recommend that the Assistant Secretary of the Navy (Financial Management\nand Comptroller):\n\n a. Issue guidance and implement a plan to monitor the obligation of funds at\nall ship maintenance and repair activities to ensure that the business practices of\nobligating funds up-front for award fees, growth pools, reservation pools, and\novertime pools for ship maintenance and repair contracts are discontinued and that\namounts for these items are deobligated on current contracts.\n\nAssistant Secretary of the Navy Comments\nThe Assistant Secretary of the Navy (Financial Management and Comptroller) agreed\nand stated that fiscal policy has been issued addressing award fees, growth pools,\nreservation pools, and overtime pools for ship maintenance contracts. He also stated that\nhis office would immediately task the U.S. Pacific Fleet and U.S. Fleet Forces Command\nto implement procedures to monitor ship maintenance and repair obligations. He\nindicated that Fleet guidance would be developed and implemented by December 15,\n2008.\n\nOur Response\nThe Assistant Secretary of the Navy (Financial Management and Comptroller) comments\nwere responsive and conform to requirements; no additional comments are needed.\n\nCommander, U.S. Pacific Fleet Comments\nAlthough not required to comment, the Commander, U.S. Pacific Fleet stated that his\noffice issued guidance to U.S. Pacific Fleet maintenance activities requiring them to\nreturn funds at year-end on over-obligated contracts and prohibiting the practice of\nobligating funds for contingent liabilities. He also stated that his office established an\nassessable unit titled \xe2\x80\x9cShip Maintenance and Repair Program Management\xe2\x80\x9d to validate\nprogram integrity and strengthen internal management controls.\n\nOur Response\nWe appreciate the comments from the Commander, U.S. Pacific Fleet and commend his\noffice for the actions taken.\n\n b. Issue guidance and implement a plan at all ship maintenance and repair\nactivities to monitor the obligation of funds at year-end on miscellaneous documents\nto ensure that only funds for specific, definite needs are obligated and amounts for\nthese items are deobligated on current miscellaneous documents.\n\nAssistant Secretary of the Navy Comments\nThe Assistant Secretary of the Navy (Financial Management and Comptroller) agreed\nand stated that his office will immediately task the U.S. Pacific Fleet and U.S. Fleet\nForces Command to implement procedures to monitor ship maintenance and repair\n\n\n 11\n\x0cobligations, including the return of year-end unobligated funds. He indicated that Fleet\nguidance would be developed and implemented by December 15, 2008.\n\nOur Response\nThe Assistant Secretary of the Navy (Financial Management and Comptroller) comments\nwere responsive and conform to requirements; no additional comments are needed.\n\nCommander, U.S. Pacific Fleet Comments\nAlthough not required to comment, the Commander, U.S. Pacific Fleet stated that his\noffice issued guidance to PACFLT maintenance activities directing them to return\nfunds at year end on current contracts that are over-obligated and that obligation of\nyear-end funds on miscellaneous documents are now monitored to ensure compliance\nwith sections 1501-1502, title 31, United States Code.\n\nOur Response\nWe appreciate the comments from the Commander, U.S. Pacific Fleet and commend his\noffice for the actions taken.\n\n 2. We recommend that the Commander, U.S. Pacific Fleet establish\nguidance that requires its activities to return unobligated Operation and\nMaintenance funds at year-end in accordance with the Joint Fleet Maintenance\nManual.\n\nCommander, U.S. Pacific Fleet Comments\n The Commander, U.S. Pacific Fleet agreed and stated that his office has issued guidance\nto the PACFLT maintenance activities to return funds at year-end on current contracts\nthat are over-obligated.\n\nOur Response\nThe Commander, U.S. Pacific Fleet comments were responsive and conform to\nrequirements; no additional comments are needed.\n\n\n\n\n 12\n\x0cAppendix A. Scope and Methodology\nWe conducted this performance audit from January 2008 through June 2008 in\naccordance with generally accepted government auditing standards. Those standards\nrequire that we plan and perform the audit to obtain sufficient, appropriate evidence to\nprovide a reasonable basis for our findings and conclusions based on our audit objectives.\nWe believe that the evidence obtained provides a reasonable basis for our finding and\nconclusions, based on our audit objective.\n\nWe limited our review of the obligation of funds for ship maintenance and repair to\nPACFLT maintenance activities. We limited our review because of the large number of\nship maintenance activities, as well as the potential that the Commander, U.S. Fleet Force\nCommand and the Commander, PACFLT activities operate differently. Our first report\nreviewed the U.S. Fleet Forces Command RMCs. This report is the second in a series\nthat addresses the obligation of funds for ship maintenance and repair contracts.\n\nTo review the obligation of funds for ship maintenance and repair at PACFLT\nmaintenance activities, we determined that the primary type of funds used by the\nmaintenance activities is Operation and Maintenance. We then limited the scope of our\nreview to funds obligated by PACFLT maintenance activities for private contracting in\ncalendar year 2007. We limited our scope because of the high dollar value, volume of\ntransactions, and number of contract actions awarded for cost-reimbursable contracts at\nthe maintenance activities. Maintenance activities used three types of contractual\nstrategies to award Operation and Maintenance funds: MSMO contracts, IDIQ contracts,\nand BOAs. We reviewed all of the MSMO contract modifications and a judgmental\nsample of IDIQ and BOA orders at the three maintenance activities for calendar\nyear 2007.\n\nTo accomplish the audit objectives, we met with the following offices and reviewed the\nfollowing data.\n\n \xe2\x80\xa2 We met with representatives from the Offices of the Commander,\n PACFLT, PHNSY & IMF, PSNS & IMF, and Southwest RMC.\n\n \xe2\x80\xa2 We reviewed funding documentation and budgetary reports to determine\n whether the amounts obligated for ship maintenance and repair contracts,\n modifications, and orders were fully supported by defined work.\n\n \xe2\x80\xa2 We reviewed applicable laws and regulations, including 31 U.S.C 1501;\n 31 U.S.C. 1502; the DoD FMR; the JFMM; and the DON, Navy/Marine\n Corps Award Fee Guide. These laws and regulations were reviewed to\n determine when obligations for ship maintenance and repair should be\n recorded and for what amount.\n\n \xe2\x80\xa2 We reviewed the contracting files supporting 1,730 MSMO modifications,\n 327 IDIQ orders, and 30 BOAs for ship maintenance and repair, valued at\n\n\n\n 13\n\x0c over $425.6 million. The table provides a breakdown of modifications\n and orders reviewed at each maintenance activity.\n\n Modifications and Orders Reviewed\nMaintenance MSMO IDIQ Award BOA Award\n Activity Modifications Award Amount Orders Amount Orders Amount\n\nPHNSY &\n 222 $37,808,439 10 $10,623,952 0 0\nIMF\n\nPSNS &\n 259 62,635,104 14 6,958,840 0 0\nIMF\n\nSWRMC 1,249 274,730,565 303 30,534,631 30 $2,287,800\n\n Total 1730 $375,174,108 327 $48,117,423 30 $2,287,800\n\n\n\nReview of Internal Controls\nWe identified a material internal control weakness as defined by DoD Instruction\n5010.40, \xe2\x80\x9cManagers\xe2\x80\x99 Internal Control (MIC) Program Procedures,\xe2\x80\x9d January 4, 2006.\nSpecifically, existing DON guidance does not prohibit the obligation of funds without a\nspecific, definite need on ship maintenance and repair contracts. If implemented, the\nrecommendations in this report will correct this weakness. We will provide a copy of this\nreport to the senior Naval official responsible for internal controls in the Department of\nthe Navy.\n\nClient Comments. The Assistant Secretary of the Navy (Financial Management and\nComptroller) and the Commander, U.S. Pacific Fleet agreed with our assessment of this\ninternal control weakness and expect that the actions taken to date and their planned\nactions will correct the weakness.\n\nOur Response. We commend the Assistant Secretary of the Navy (Financial\nManagement and Comptroller) and the Commander, U.S. Pacific Fleet\xe2\x80\x99s actions taken to\ndate. We agree that these and the planned actions will correct the weakness.\n\nUse of Computer-Processed Data\nWe did not evaluate the general and application controls related to the STARS, which track\namounts spent by individual maintenance activities for ship maintenance and repair. The\naudit results were not affected by not evaluating the controls. We did validate the reliability\nof STARS data used to support our review by comparing the STARS data to contract actions.\nThis data was determined to be accurate and valid for the purpose of this audit.\n\n\n\n\n 14\n\x0cPrior Coverage\nDuring the last 5 years, the Department of Defense Inspector General (DoD IG), the\nGovernment Accountability Office (GAO), and Congressional Budget Office (CBO)\nhave issued three reports discussing topics related to the obligation of funds for ship\nmaintenance and repair. Unrestricted DoD IG reports can be accessed at\nhttp://www.dodig.mil/audit/reports. Unrestricted GAO reports can be accessed at\nhttp://www.gao.gov. Unrestricted CBO reports can be accessed at http://www.cbo.gov.\n\nDoD IG\nDoD IG Report No. D-2008-083, \xe2\x80\x9cObligation of Funds for Ship Maintenance and Repair\nat the U.S. Fleet Forces Command Regional Maintenance Centers,\xe2\x80\x9d April 25, 2008\n\nGAO\nGAO Report No. 03-275, \xe2\x80\x9cImproved Reviews Needed to Ensure Better Management of\nObligated Funds,\xe2\x80\x9d January 2003\n\nCBO\nCBO Review, \xe2\x80\x9cReview of Proposed Congressional Budget Exhibits for the Navy\xe2\x80\x99s\nMission-Funded Shipyards,\xe2\x80\x9d April 14, 2006\n\n\n\n\n 15\n\x0c\x0cAssistant Secretary of the Navy (Financial Managment and\nComptroller) Comments\n\n\n\n\n Click to add JPEG file\n\n\n\n\n 17\n\x0cClick to add JPEG file\n\n\n\n\n 18\n\x0cCommander, U.S. Pacific Fleet Comments\n\n\n\n\n Click to add JPEG file\n\n\n\n\n 19\n\x0c Final Report\n Reference\n\n\n\n\nClick to add JPEG file Revised\n\n\n\n\n 20\n\x0cTeam Members\nThe Department of Defense Office of the Deputy Inspector General for Auditing,\nDefense Business Operations prepared this report. Personnel of the Department of\nDefense Office of Inspector General who contributed to the report are listed below.\n\nPatricia A. Marsh\nKenneth B. VanHove\nCarrie A. Wade\nChristopher A. DePerro\nShelly M. Farber\nRandall M. Critchlow\nDaniel D. Carlquist\nSarah M. Beckwith\nAnnette D. Brown\nErin S.-E. Hart\n\x0c\x0c'


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1 COMUNE DI CASTELL ARQUATO Provincia di Piacenza.. SERVIZIO AFFARI GENERALI DETERMINAZIONE N. 159 DEL OGGETTO: GESTIONE DEI SERVIZI CIMITERIALI COTTIMO FIDUCIARIO AGGIUDICAZIONE DEFINITIVA IN CAPO ALL IMPRESA INDIVIDUALE MARCHIONNI STEFANO Il Responsabile del Servizio Premesso che: - con deliberazione G.C. n. 133 del , esecutiva, l Amministrazione Comunale esprimeva atto di indirizzo per l affidamento, a terzi, dei servizi cimiteriali, quali: inumazioni, esumazioni, tumulazioni, estumulazioni e traslazione di salme e resti mortali nell ambito dei quattro cimiteri comunali; con il medesimo atto si procedeva altresì ad approvare il Capitolato d appalto nonché a dare mandato al Responsabile del Servizio Affari Generali per l adozione di tutti gli atti necessari volti a dare esecuzione al provvedimento; - con determinazione n. 357 del , esecutiva, veniva deciso di procedere alla scelta del contraente facendo ricorso alla procedura del cottimo fiduciario, con interpello di almeno 5 ditte del ramo; con il medesimo atto venivano approvati i seguenti atti: - schema di lettera di invito - DUVRI - con determinazione n. 376 del , esecutiva, veniva costituita la Commissione di Gara; Richiamata altresì la determinazione n. 385 del , con la quale si procedeva ad approvare le risultanze del verbale di gara tenutasi in data , e a disporre per l aggiudicazione provvisoria in favore dell unico concorrente che ha prodotto offerta nei termini fissati dal bando di gara e precisamente: - Impresa MARCHIONNI STEFANO corrente in Carpaneto Piacentino Via Borgo Paglia, n, 14 Ciriano, la quale ha si è dichiarata disponibile a svolgere la gestione dei servizi cimiteriali, relativamente al biennio , per l importo presunto di Euro ,00 oltre iva di legge; Considerato che l aggiudicazione definitiva diventa efficace, ai sensi dell art. 11, comma 8 del DLGS 163/06, una volta effettuate le verifiche del possesso da parte della ditta aggiudicataria dei requisiti di ordine generale per la partecipazione alle procedure di affidamento degli appalti di cui all art. 38 del DLGS 163/2006, che sono state svolte con esito positivo;
 2 Accertata quindi la regolarità dell intero procedimento di gara e considerata la necessità di aggiudicare in via definitiva l appalto per la gestione dei servizi cimiteriali in capo all Impresa Individuale MARCHIONNI STEFANO; Visto il D.Lgs n. 163 e ss.mm.ii. (codice dei contratti pubblici di servizio, servizi, forniture); Visto il Testo Unico delle Leggi sull ordinamento degli Enti Locali e di cui al D. Lgs n. 267 ; Visto il vigente Statuto Comunale ; Riscontrata la propria competenza a norma dell art. 107 del T.U.E.L.; Visto il parere favorevole di regolarità tecnica del responsabile di servizio, ai sensi dell art. 147/bis del D.Lgs. 267/2000, nonché il parere favorevole di regolarità contabile ed il visto attestante la copertura finanziaria, rilasciati dal Responsabile del Servizio Finanziario, ai sensi dell art. 147/bis del D.Lgs. 267/2000; D E T E R M I N A 1 - di aggiudicare, in via definitiva, ai sensi dell art. 11 del DLGS 163/2006, all Impresa Individuale MARCHIONNI STEFANO, corrente in Carpaneto Piacentino Via Borgo Paglia, n, 14 Ciriano, la gestione dei servizi cimiteriali relativamente al Biennio ; 2 di dare atto che: - la spesa relativa al servizio di cui trattasi, relativamente al biennio ammontante a presunti Euro ,00 oltre iva di legge, verrà finanziata con somme iscritte annualmente a bilancio; 3 - di approvare lo schema di contratto che verrà stipulato a rogito del Segretario Comunale, che costituisce parte integrate e sostanziale del presente atto; 4 di dare atto che il presente provvedimento è esecutivo con l apposizione del parere favorevole di regolarità contabile e del visto attestante la copertura finanziaria, rilasciati dal Responsabile del Servizio Finanziario, ai sensi dell art. 147/bis del D.Lgs. 267/2000; 5 di disporre la pubblicazione della presente determinazione sul sito istituzionale dell Ente, ai sensi e per gli effetti del Decreto Legislativo n. 33/2012 Obblighi di pubblicità, trasparenza e diffusioni di informazioni da parte delle Pubbliche Amministrazioni ; Il Responsabile del servizio - Marzia Antonioni -
 3 COMUNE DI CASTELL ARQUATO Provincia di Piacenza.. SERVIZIO AFFARI GENERALI ALLEGATO ALLA DETERMINAZIONE N. 159 DEL OGGETTO: GESTIONE DEI SERVIZI CIMITERIALI COTTIMO FIDUCIARIO AGGIUDICAZIONE DEFINITIVA IN CAPO ALL IMPRESA INDIVIDUALE MARCHIONNI STEFANO PARERE DI REGOLARITA TECNICA: Il Responsabile del Servizio AFFARI GENERALI attesta la regolarità e la correttezza dell azione amministrativa, ai sensi dell art. 147/bis, comma 1, del D.Lgs. 267/2000; Castell Arquato, Il Responsabile del Servizio Marzia Antonioni PARERE DI REGOLARITA CONTABILE: Il sottoscritto, Responsabile del Servizio Finanziario, ai sensi dell art. 147/bis, comma 1, del D.Lgs. 267/2000, esprime il seguente parere di regolarità contabile relativamente alla presente determinazione:.. VISTO ATTESTANTE LA COPERTURA FINANZIARIA: Importo spesa Euro Intervento e capitolo di Bilancio Impegno contabile n. Castell Arquato, Il Responsabile del Servizio Finanziario Dr. Massimo Ampollini
 4 COMUNE DI CASTELL ARQUATO PROVINCIA DI PIACENZA REPERTORIO N. CONTRATTO PER L AFFIDAMENTO DELLA GESTIONE DEI SERVIZ CIMITERIALI NEI QUATTRO CIMITERI DEL COMUNE DI CASTELL ARQUATO - CIG E3 REPUBBLICA ITALIANA IN NOME DELLA LEGGE L anno DUEMILATREDICI, addì del mese di in Comune di Castell Arquato (PC), presso la casa municipale sita in Piazza del Municipio, n. 3, avanti a me Dott.ssa Elena Noviello - Segretario Comunale del Comune di Castell Arquato- ufficiale rogante ai sensi dell art. 97, comma 4, lettera c) del decreto legislativo 18 agosto 2000, n. 267 (TUEL), sono comparsi : IL COMUNE DI CASTELL ARQUATO - di seguito per brevità Comune - con sede in Castell Arquato, Piazza del Municipio, n. 3 C.F./P.I , qui rappresentato dal Responsabile del Servizio Affari Generali, Marzia Antonioni nata a Venezia VE- il domiciliata per la carica presso la Residenza Comunale di Castell Arquato, la quale dichiara di agire in nome, per conto e nell esclusivo interesse dell Ente (in forza del decreto del sindaco di nomina n. del ); e - l Impresa individuale MARCHIONNI STEFANO - di seguito per brevità Appaltatore - con sede legale in Carpaneto Piacentino, Via Borgo Paglia, n. 14 Ciriano P.I , scritta al registro delle imprese presso la C.C.I.A.A. di Piacenza al n MRCSFN65P20G535P, assuntrice del servizio, qui rappresentata dal sig. MARCHIONI STEFANO, nato a Piacenza il C.F: MRC SFN 65P20 G535P, residente in Carpaneto Piacentino, Via Borgo Paglia, n. 14 Ciriano - il quale, in qualità di titolare della suddetta Impresa, dichiara di agire in nome e per conto dell Impresa che rappresenta. Il Comune e l Appaltatore, nelle persone di cui sopra, della cui identità e poteri io Segretario Comunale sono certo, rinunciano di comune accordo all assistenza dei testimoni avendone i requisiti di legge e con il mio consenso. Tanto richiamato e premesso, il Comune e l Appaltatore come sopra costituiti e rappresentati, convengono e stipulano quanto segue: PREMESSO: CHE con deliberazione G.C. N. 133 del esecutiva, veniva deciso di proseguire, anche per il biennio 2013/2014 ad esternalizzare i servizi cimiteriali quali: inumazioni, esumazioni, tumulazioni, estumulazioni e
 5 traslazione di salme e resti mortali nell ambito dei quattro cimiteri comunali; con il medesimo atto si procedeva altresì ad approvare il Capitolato d appalto nonché a dare mandato al Responsabile del Servizio Affari Generali per l adozione di tutti gli atti necessari volti a dare esecuzione al provvedimento; CHE con determinazione a contrattare del Responsabile del Servizio Affari Generali n. 357 in data veniva deciso di affidare a terzi la gestione dei servizi cimiteriali come sopra meglio descritti, mediante ricorso alla procedura negoziata del cottimo fiduciario secondo il criterio del prezzo più basso; con il medesimo atto si procedeva ad approvare lo schema di lettera di invito ed il DUVRI; CHE l esperimento di gara ha avuto luogo presso la Sede Comunale in data ; CHE con determinazione del Responsabile del Servizio Affari Generali n 385 in data sono stati approvati i verbali di gara e disposta la aggiudicazione provvisoria del servizio in capo alla Ditta MARCHIONI STEFANO, per l importo complessivo presunto di Euro ,00 oltre iva di legge, in riferimento al biennio ; CHE con determinazione del Responsabile del Servizio n. in data, si è proceduto ad aggiudicare in via definitiva il servizio in capo alla Ditta MARCHIONI STEFANO; CHE la documentazione antimafia, di cui artt. 82 e seguenti del D.Lgs 6 settembre 2011, n. 159 e s.m.i., non è stata richiesta trattandosi di contratto il cui valore complessivo non supera i ,00 Euro; CHE è stato stabilito dalle parti interessate di addivenire alla stipulazione di apposito contratto per ogni conseguente effetto di legge, dal quale consti quanto convenuto al riguardo; CHE, con decorrenza , i contratti devono essere redatti nel pieno rispetto dell art. 11, comma 13 del D.Lgs 163/2006 (comma così sostituito dall art. 6, comma 3, legge 221/2012: Il contratto è stipulato, a pena di nullità, con atto pubblico notarile informatico, ovvero, in modalità elettronica secondo le norme vigenti per ciascuna stazione appaltante, in forma pubblica amministrativa, a cura dell Ufficiale rogante dell amministrazione aggiudicatrice o mediante scrittura privata ); CHE l Appaltatore non risulta in possesso di una firma elettronica; - CHE, in tale ipotesi, si procede a rogare il contratto nella tradizionale modalità analogica nell intesa che, una volta sottoscritto dalle parti e dall ufficiale rogante in modalità analogica, il suddetto documento verrà digitalizzato mediante scansione ottica, con apposizione, su quest ultimo, della firma elettronica qualificata o digitale dell ufficiale rogante. La copia così formata sostituirà, ad ogni effetto di legge, gli originali formati in origine su supporto analogico e risulterà idonea ad assolvere gli obblighi di conservazione posti in capo all ufficiale rogante;
 6 CHE l imposta di bollo sul presente contratto (corrispondente a n. marche da bollo da Euro 14,62 cadauna) viene comunque assolta in forma virtuale; TUTTO CIO PREMESSO I suddetti contraenti, come sopra costituiti, della cui identità personale e capacità giuridica io Segretario comunale rogante sono certo, mentre ratificano e confermano la precedente narrativa che forma parte integrante e sostanziale del presente contratto convengono e stipulano quanto segue: 1- OGGETTO DEL CONTRATTO Il COMUNE DI CASTELL ARQUATO, nella persona del suo rappresentante Marzia Antonioni Responsabile del Servizio Affari Generali con il presente atto, in esecuzione della determinazione n del di cui in premessa, conferisce all Impresa Individuale MARCHIONNI STEFANO con sede legale in Carpaneto Piacentino, Via Borgo Paglia, n. 14 Ciriano P.I che, in persona del Titolare Sig. MARCHIONNI STEFANO, accetta senza riserva alcuna e si impegna a darvi corso, la gestione dei servizi cimiteriali nei quattro cimiteri comunali; 2 DURATA DELL APPALTO La gestione del servizio è concessa per il biennio ; Si da atto che le parti hanno dato inizio al servizio in oggetto prima della sottoscrizione del presente contratto, così come risulta dal verbale di consegna sottoscritto in data ; 3 MODALITA DI ESECUZIONE DEL SERVIZIO L Appaltatore si obbliga alla gestione ed all esecuzione del servizio in oggetto a perfetta regola d arte e con l osservanza piena, assoluta, inderogabile ed inscindibile delle norme, condizioni, patti, obblighi, oneri e modalità dedotte e risultanti e dettagliatamente previste dal capitolato speciale al quale le parti consensualmente ed in pieno accordo rinviano - oltre che dal presente contratto e dagli altri atti da questo richiamati, nonché nel pieno rispetto della normativa legislativa e regolamentare vigente disciplinante i servizi stessi. Le parti dichiarano di ben conoscere e di sottoscrivere per approvazione ed integrale ed incondizionata accettazione tutti i menzionati atti e documenti, con rinuncia a qualsiasi contraria eccezione. Detti atti e
 7 documenti formano parte integrante e sostanziale del presente contratto ancorché non materialmente e fisicamente allegati al medesimo; gli stessi restano depositati in originale presso l Ufficio di Segreteria Comunale, unitamente a copia del contratto. 4 CORRISPETTIVO DEL CONTRATTO Il corrispettivo dovuto dal Comune all Appaltatore per il pieno e perfetto adempimento del contratto è determinato in presunti Euro ,00 oltre iva nella misura di legge. 5 MODALITA DI PAGAMENTO DEL CORRISPETTIVO Il pagamento del corrispettivo dovuto all Appaltatore sarà effettuato nei modi e nei termini stabiliti dall art. 18 del capitolato speciale d oneri, previa fatturazione. Ai sensi di quanto previsto dall art. 3 della Legge , n 136 i pagamenti in dipendenza del presente contratto saranno effettuati mediante accredito su apposito conto corrente bancario o postale dedicato, acceso presso banca o presso la Società Poste Italiane spa. L Appaltatore ha pertanto l obbligo di comunicare a questa stazione appaltante tempestivamente, e comunque entro sette giorni dalla accensione, gli estremi identificativi del predetto conto corrente dedicato nonché le generalità ed il codice fiscale della/delle persona/persone delegata/delegate ad operare su di esso. La omessa, tardiva o incompleta comunicazione degli estremi informativi di cui sopra, comporta a carico del soggetto inadempiente l applicazione della sanzione prevista dall art. 6 comma 4 della Legge , n 136. E fatto obbligo all appaltatore, pena la nullità assoluta del presente contratto, di osservare - in tutte le operazioni ad esso riferite le norme sulla tracciabilità dei flussi finanziari di cui all art. 3 della Legge , n 136. L esecuzione di transazioni senza avvalersi dello strumento del bonifico bancario o postale sul conto corrente dedicato, è causa di risoluzione del contratto. 6 - GARANZIA L Appaltatore, a garanzia dell esatto e puntuale adempimento di tutti gli obblighi da assumere con il presente contratto, ha costituito cauzione definitiva dell importo di 6.000,00 (Seimila) mediante polizza fidejussoria
 8 assicurativa n in data stipulata con la Compagnia Generali Agenzia di Piacenza In caso di inosservanza delle condizioni contrattuali e di quelle previste nel capitolato speciale d oneri, il Comune potrà, di diritto, rivalersi di propria autorità sulla cauzione come sopra costituita e la società concessionaria sarà tenuta a reintegrarla nel termine e con le modalità fissate all art. 8 del capitolato speciale d oneri. Tale cauzione, come sopra costituita, avrà durata pari a quella dell appalto e sarà svincolata ove nulla osti nei modi e nei tempi indicati al medesimo art. del capitolato speciale d oneri. 7 RESPONSABILITA DELL APPALTATORE L Appaltatore è responsabile della disciplina e del buon ordine del servizio ed ha l obbligo di osservare e far osservare al proprio personale le norme di legge e di regolamento; è unico responsabile di tutti gli eventuali danni a persone o cose, verso Amministrazioni pubbliche e private e verso terzi, che comunque derivassero dall esecuzione o dalla gestione dei servizi, per fatto proprio o dei suoi dipendenti e collaboratori, con conseguente esonero del Comune da qualsiasi eventuale responsabilità al riguardo. 8 OBBLIGHI DELL APPALTATORE Gli oneri e gli obblighi a carico dell Appaltatore nello svolgimento dei servizi oggetto del presente contratto sono tutti quelli previsti e risultanti dal capitolato speciale d oneri. L Appaltatore è altresì sottoposto a tutti gli obblighi verso i propri dipendenti risultanti da disposizioni legislative e regolamentari vigenti in materia di lavoro e di assicurazioni sociali ed assume a suo carico tutti gli oneri relativi. L appaltatore è obbligato ad attuare nei confronti dei propri dipendenti occupati nelle prestazioni oggetto del contratto, condizioni previdenziali, normative e retributive non inferiori a quelle risultanti dal contratto collettivo nazionale di lavoro della categoria e dagli accordi integrativi territoriali. La violazione delle disposizioni sul costo del lavoro costituisce inadempimento contrattuale, causa di risoluzione del presente contratto, di incameramento della cauzione prestata e di esecuzione in danno. L appaltatore è altresì obbligato alla osservanza delle norme in materia di sicurezza sui luoghi di lavoro ai sensi della vigente normativa in materia.
 9 9 PENALITA In caso di irregolarità o mancato adempimento agli obblighi previsti dal capitolato speciale d oneri, dal presente contratto e dalle disposizioni normative vigenti in materia è prevista l applicazione di penali da determinarsi con provvedimento del responsabile del servizio competente, negli importi e con le modalità individuate all art. 19 del capitolato d oneri CONTROVERSIE Eventuali controversie relative al presente contratto, non componibili in via bonaria, sono devolute alla competenza del giudice ordinario. In tal caso sarà competente il Foro di Piacenza. E esclusa la competenza arbitrale. 11- RISOLUZIONE DEL CONTRATTO Come già evidenziato all art. 5 del presente contratto, oltre i casi di decadenza e di risoluzione già contemplati dall art. 20 del capitolato d oneri, è altresì causa di risoluzione del contratto l inosservanza delle norme sulla tracciabilità dei flussi finanziari ad esso riferiti, di cui all art. 3 della Legge , n 136 e l esecuzione di transazioni senza avvalersi dello strumento del bonifico bancario o postale su conto corrente dedicato, come prescritto al comma 1 del medesimo art. 3 della Legge n 136/ DIVIETO DI SUBAPPALTO DIVIETO DI CESSIONE DEL CONTRATTO A norma dell art. 15 del capitolato d oneri è fatto divieto all Appaltatore sub-affidare i servizi. E inoltre vietata la cessione del presente contratto, a pena di risoluzione del contratto medesimo e di nullità dell atto di cessione. 13 DOMICILIO DELL APPALTATORE Ai sensi e per gli effetti dell art. 2 del capitolato generale d appalto approvato con D.M , n 145, l appaltatore elegge domicilio in Comune di Castell Arquato, presso la sede comunale. Tutte le comunicazioni, notificazioni ed intimazioni inerenti il presente appalto verranno effettuate all Impresa a mezzo di messo Comunale ovvero mediante lettera raccomandata con avviso di ricevimento TRATTAMENTO DATI PERSONALI
 10 Relativamente agli adempimenti inerenti al presente contratto e per le finalità attinenti al procedimento amministrativo ed altri adempimenti previsti dalla legge, l Appaltatore acconsente al trattamento dei propri dati. Titolare del trattamento è il Comune di Castell Arquato, Responsabile del suddetto trattamento sono i responsabili dei servizi interessati. 15 SPESE CONTRATTUALI DISPOSIZIONI FISCALI Tutti gli oneri su materiali da utilizzare sono a carico dell Appaltatore, che dichiara di accettarli, senza diritto di rivalsa, oltre a tutte le imposte e tasse e le spese inerenti e conseguenti al presente contratto, nessuna esclusa od eccettuata REGISTRAZIONE A TASSA FISSA Ai fini fiscali, il Comune e l Appaltatore dichiarano che i lavori oggetto del presente contratto sono soggetti all Imposta sul Valore Aggiunto (IVA) per cui si richiede la registrazione in misura fissa, ai sensi dell art. 40 del D.P.R , n DOCUMENTI DEL CONTRATTO RINVIO A NORME GENERALI Come già evidenziato nell articolato dell atto, costituiscono parte integrante e sostanziale del presente contratto, ancorchè non materialmente e fisicamente uniti allo stesso ma firmati e depositati agli atti della stazione appaltante, presso il Servizio Appalti-Contratti, i seguenti documenti: 18 - Norme di rinvio Per quanto non previsto nel presente contratto e nel capitolato d oneri si intendono espressamente richiamate e sottoscritte le norme legislative e le altre disposizioni vigenti in materia di contratti pubblici, in particolare il D. Lgs. n 163/2006 e s.m., nonché le norme legislative e regolamentari disciplinanti i servizi oggetto della concessione. In conclusione, io sottoscritto, Segretario Comunale rogante, attesto: - che, non disponendo l Appaltatore di una firma elettronica, il presente contratto (composto da n... facciate intere e n... righe della.. facciata escluso il presente periodo e le firme) è stato rogato nella tradizionale modalità analogica;
 11 - che, si assolverà a quanto previsto dall art. 22 del CAD, mediante scansione ottica del documento così sottoscritto, con apposizione, su quest ultima, della firma elettronica qualificata o digitale dell ufficiale rogante. La copia così formata sostituirà, ad ogni effetto di legge, l originale formato in origine su supporto analogico e risulterà idonea ad assolvere gli obblighi di conservazione posti in capo a me ufficiale rogante. Seguono le firme: PER IL COMUNE DI CASTELL ARQUATO PER L IMPRESA AGGIUDICATRICE IL SEGRETARIO COMUNALE


type: caselaw

jurisdiction: EU

text:
 12.8.2006
 EL
 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης
 C 190/25
 Προσφυγή της 19ης Ιουνίου — Estancia Piedra κατά ΓΕΕΑ — Franciscan Vineyards (ESTANCIA PIEDRA)
 (Υπόθεση T-159/06)
 (2006/C 190/46)
 Γλώσσα του δικογράφου της προσφυγής: η αγγλική
 Διάδικοι
 Προσφεύγουσα: Estancia Piedra SL (Toro, Ισπανία) (Εκπρόσωπος: B. Cordery, Solicitor)
 Καθού: Γραφείο Εναρμονίσεως στο πλαίσιο της Εσωτερικής Αγοράς (εμπορικά σήματα, σχέδια και υποδείγματα)
 Αντίδικος ενώπιον του τμήματος προσφυγών: Franciscan Vineyards Inc. (St. Helena, ΗΠΑ)
 Αιτήματα της προσφεύγουσας
 Η προσφεύγουσα ζητεί από το Πρωτοδικείο:
 —
 Να ακυρώσει την απόφαση του δεύτερου τμήματος προσφυγών του Γραφείου Εναρμονίσεως στο πλαίσιο της Εσωτερικής Αγοράς (ΓΕΕΑ) της 28ης Μαρτίου 2006 (Υπόθεση R 363/2005-2)·
 —
 να καταδικάσει το ΓΕΕΑ στα δικαστικά έξοδα.
 Ισχυρισμοί και κύρια επιχειρήματα
 Καταχωρισμένο κοινοτικό σήμα του οποίου ζητείται η ακύρωση: Το εικονιστικό σήμα «ESTANCIA PIEDRA» για υπηρεσίες της κλάσεως 35 (συμβουλευτικές δραστηριότητες και πληροφορίες για λιανική πώληση μέσω παγκόσμιων ηλεκτρονικών δικτύων· εισαγωγές-εξαγωγές κρασιών) — Κοινοτικό σήμα με αριθμό 2127868
 Δικαιούχος του κοινοτικού σήματος: Η προσφεύγουσα
 Αιτών την ακύρωση του κοινοτικού σήματος: Franciscan Vineyards Inc.
 Σήμα του οποίου δικαιούχος είναι η προσφεύγουσα: Το κοινοτικό λεκτικό σήμα «ESTANCIA» για προϊόντα των κλάσεων 29, 30 και 33 (Κρέατα, ψάρια, καφές, τσάι, οινοπνευματώδη ποτά ...)
 Απόφαση του τμήματος ακυρώσεως: Ακύρωση του κοινοτικού σήματος
 Απόφαση του τμήματος προσφυγών: Απόρριψη της προσφυγής
 Λόγοι ακυρώσεως: Πρώτον, παράβαση του άρθρου 8, παράγραφος 1, στοιχείο β' του κανονισμού 40/94 του Συμβουλίου, κατά το μέτρο που κρίθηκε ότι υφίσταται κίνδυνος συγχύσεως μεταξύ του προγενέστερου σήματος και του «ESTANCIA PIEDRA». Δεύτερον, παράβαση των κανόνων διαδικασίας διότι το τμήμα προσφυγών δέχθηκε, κατά την προσφεύγουσα, άκυρη και εκπρόθεσμη εξουσιοδότηση της Franciscan Vineyards για τους εκπροσώπους της και παρεξέτεινε παρανόμως την προθεσμία της Franciscan Vineyards για την κατάθεση της εξουσιοδοτήσεως.


type: wikipedia

text:
Eléktrični upòr ali eléktrična upórnost (oznaka R) je fizikalna in elektrotehniška količina, določena z Ohmovim zakonom kot razmerje med napetostjo U na električnem uporniku in tokom I, ki teče skozenj:
 V elektrotehniki količino po navadi imenujejo električna upornost, v fiziki pa je pogostejše poimenovanje električni upor.
 Zaradi upora se električni vodniki segrevajo in oddajajo toploto. Nekatere snovi imajo lastnost, da njihov električni upor pri zelo nizkih temperaturah pade na nič. Pojav je znan kot superprevodnost.
 Pri izmeničnem toku poleg komponente ohmske upornosti učinkujeta še induktivna in kapacitivna upornost. Vektorsko vsoto vseh treh komponent upornosti imenujemo impedanca.
 Mednarodni sistem enot predpisuje za električni upor izpeljano enoto ohm. Obratna vrednost električnega upora je konduktanca.
 Glej tudi
 specifična upornost
 električna prevodnost
 impedanca
 reaktanca
 admitanca
 susceptanca
 negativni električni upor
 Elektrika in magnetizem
 Fizikalne količine


type: contracts

text:
 12.12.2019
 PL
 Dziennik Urzędowy Unii Europejskiej
 L 323/3
 DECYZJA WSPÓLNEGO KOMITETU EOG
 NR 2/2018
 z dnia 9 lutego 2018 r.
 zmieniająca regulamin wewnętrzny Wspólnego Komitetu EOG [2019/2038]
 WSPÓLNY KOMITET EOG,
 uwzględniając Porozumienie o Europejskim Obszarze Gospodarczym („Porozumienie EOG”), w szczególności jego art. 92 ust. 3,
 a także mając na uwadze, co następuje:
 (1)
 Umowa o udziale Republiki Chorwacji w Europejskim Obszarze Gospodarczym (1) („Umowa o rozszerzeniu EOG z 2014 r.”), podpisana w dniu 11 kwietnia 2014 r., zmienia art. 129 ust. 1 Porozumienia EOG poprzez dodanie języka chorwackiego do wykazu języków Porozumienia EOG.
 (2)
 Do wykazu języków w regulaminie wewnętrznym Wspólnego Komitetu EOG, który został przyjęty decyzją Wspólnego Komitetu EOG nr 1/94 z dnia 8 lutego 1994 r. (2), a następnie zmieniony decyzją Wspólnego Komitetu EOG nr 24/2005 z dnia 8 lutego 2005 r. (3), oraz ponownie zmieniony decyzją Wspólnego Komitetu EOG nr 1/2018 z dnia 9 lutego 2018 r. (4), należy dodać język chorwacki. Należy zatem odpowiednio zmienić wykaz języków w regulaminie wewnętrznym Wspólnego Komitetu EOG.
 (3)
 Umowa o rozszerzeniu EOG z 2014 r. jest tymczasowo stosowana w stosunku do sygnatariuszy od dnia 12 kwietnia 2014 r., a zatem niniejsza decyzja powinna być tymczasowo stosowana w oczekiwaniu na wejście w życie Umowy o rozszerzeniu EOG z 2014 r.,
 PRZYJMUJE NINIEJSZĄ DECYZJĘ:
 Artykuł 1
 W decyzji Wspólnego Komitetu EOG nr 1/94 wprowadza się następujące zmiany:
 1)
 tekst art. 6 ust. 2 otrzymuje brzmienie:
 „Teksty aktów WE umieszczane w załącznikach do Porozumienia zgodnie z art. 102 ust. 1 są jednakowo autentyczne w języku angielskim, bułgarskim, chorwackim, czeskim, duńskim, estońskim, fińskim, francuskim, greckim, hiszpańskim, litewskim, łotewskim, maltańskim, niderlandzkim, niemieckim, polskim, portugalskim, rumuńskim, słowackim, słoweńskim szwedzkim, węgierskim i włoskim, jak opublikowane w Dzienniku Urzędowym Unii Europejskiej. Wspomniane teksty są sporządzane w języku islandzkim i norweskim i uwierzytelniane przez Wspólny Komitet EOG wraz z odpowiednimi decyzjami, o których mowa w ust. 1.”;
 2)
 tekst art. 11 ust. 1 otrzymuje brzmienie:
 „Decyzje Wspólnego Komitetu EOG zmieniające załączniki lub protokoły do Porozumienia są publikowane w języku angielskim, bułgarskim, chorwackim, czeskim, duńskim, estońskim, fińskim, francuskim, greckim, hiszpańskim, litewskim, łotewskim, maltańskim, niderlandzkim, niemieckim, polskim, portugalskim, rumuńskim, słowackim, słoweńskim, szwedzkim, węgierskim i włoskim w sekcji EOG Dziennika Urzędowego Unii Europejskiej, a w języku islandzkim i norweskim w Suplemencie EOG do Dziennika.”.
 Artykuł 2
 Niniejsza decyzja wchodzi w życie dnia 10 lutego 2018 r. lub w dniu wejścia w życie Umowy o rozszerzeniu EOG z 2014 r., w zależności od tego, który z tych terminów przypada później.
 Niniejszą decyzję stosuje się tymczasowo od dnia 12 kwietnia 2014 r.
 Artykuł 3
 Niniejsza decyzja zostaje opublikowana w sekcji EOG i w Suplemencie EOG do Dziennika Urzędowego Unii Europejskiej.
 Sporządzono w Brukseli dnia 9 lutego 2018 r.
 W imieniu Wspólnego Komitetu EOG
 Claude MAERTEN
 Przewodniczący
 (1) Dz.U. L 170 z 11.6.2014, s. 5.
 (2) Dz.U. L 85 z 30.3.1994, s. 60.
 (3) Dz.U. L 161 z 23.6.2005, s. 54.
 (4) Zob. s. 1 niniejszego Dziennika Urzędowego.