Costs accounted for

Art. 32, c. 2, lett. a, Art. 10, c. 5 - Publication obligations concerning services provided
2. Public administrations, having identified the services provided to users, both final and intermediate, pursuant to Article 10, c. 5, shall publish:
(a) the costs accounted for, highlighting those actually incurred and those charged to personnel for each service provided and its trend over time;
Article 10 - Three-year transparency and integrity program.
5. For the purpose of reducing the cost of services, the use of information and communication technologies, and the resulting savings in labor costs, public administrations shall annually identify the services provided, to both end and intermediate users, pursuant to Article 10, paragraph 5, of Legislative Decree No. 279 of August 7, 1997. Administrations shall also provide for cost accounting and highlighting of actual costs and those charged to personnel for each service provided, as well as monitoring their performance over time, publishing the relevant data in accordance with Article 32.