Session 1 Profiling practices and related issues profiling

“Session 1: Profiling practices and related issues (profiling of public sector units, special purpose entities, etc. )” Profiling for Public Sector: the Italian approach Enrica Morganti – Giuseppina Sola Luxembourg, 6 th October 2009

Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Units in scope The general government sector SNA 2008 üprovision of goods and services to the community or to individual households üfinance their provision out of taxation or other incomes üredistribute income and wealth by means of transfers üengage in non market production. ESA 95 (Institutional Sector S. 13) üother non market producers üoutput is intended for individual and collective consumption ümainly financed by compulsory payments made by units belonging to other sectors üprincipally engaged in the redistribution of national income and wealth. Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Units in scope The public sector § 22. 7 the SNA 2008 “in order to analyse the full impact of government on economy, (…), it is useful to form a sector consisting of: -units of general government -all public corporations. This composite sector is referred to as the public sector”. ESA 95 Manual on government debt and deficit “public producers” Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Objectives 1. Search for eligible units and their verification as institutional units 2. Classification of units by institutional sectors (sectorisation) 3. Analysis of organisational structures 4. Analysis of public controlled groups Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Method: Institutional units ESA 95 Institutional unit üdecision-making autonomy in respect of its principal function ükeeps a complete set of accounts In Italy ücreated as a legal unit - from an operational point of view a necessary (but not sufficient) indicator is the: ü possess of a fiscal code or a VAT code üit is sufficient that the unit produces any type of bookkeeping document having both an economic and legal value Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Method: Public institutional unit 1° CRITERION S. 13 2° CRITERION Group Head S 13 Region 15% S 13 Univer. 10% S 13 Municipality 30% 3° CRITERION S. 13 Municipality 10% 20% Luxembourg, 6° October 2009 S. 13 Hospital 30% Unit not belonging to any enterprise group Group Head

Profiling for Public Sector: the Italian approach Coherence: PRIVATE/PUBLIC control BUSINESS REGISTER Other independent units GROUPS REGISTER 1 3 2 Other PRIVATE (domestic or foreign) controlled units PUBLIC controlled units found with criterion N. 1 Luxembourg, 6° October 2009 PUBLIC controlled units found with criterion N. 2 PUBLIC controlled units found with CRITERION N. 3

Profiling for Public Sector: the Italian approach Method: economic analysis PUBLIC INSTITUTIONAL unit 50% market TEST NON MARKET S. 13 Luxembourg, 6° October 2009 MARKET National Accounts Department (Public Finance) other

Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Sources Administ Unit rative Identif. source Official Journals Database RPA Database AVCP Database SIOPE Database CONSOC Chambers Commerc e Internet Official web site Luxembourg, 6° October 2009 State of activity Demographic Sector Functional events Classif. financial Control √

Profiling for Public Sector: the Italian approach Presentation • Units in scope • Objectives • Method • Institutional units • Public control • Economic analysis • Sources • Results Luxembourg, 6° October 2009

Profiling for Public Sector: the Italian approach Provisional results – Year 2009 Admin. Sources New units Zone N (%) Noth-west 28 15, 6 Nord-East 23 12, 8 Centre 30 16, 8 South 98 54, 7 Total 179 100, 0 National Accounts Dept. Business Register Dept. Profiling (1 month FTE) Luxembourg, 6° October 2009 Profiling (1 month FTE) Economic analysis Accounting docs available 24% 346 new units BR can solve 269 Econ. Analysis necessary

Profiling for Public Sector: the Italian approach Future development • Integrate acquisition of accounting documents into acquisition from administrative sources • Integrate Profiling into BR NA production processes • Measuring impact of new Public Sector Institutional Units: – Public expenditure – Employments • Reconstructing organisational units (both L. U. and K. A. U. ) within the Institutional Units Luxembourg, 6° October 2009