SAVE 2002 Project PICOLight. Documentation of the Pilot Projects (Phase 2.3) Italy Ospedale Niguarda Ca' Granda

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1 SAVE 2002 Project PICOLight Documentation of the Pilot Projects (Phase 2.3) Italy Ospedale Niguarda Ca' Granda Andrew Pindar Milano,

2 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight Contents Summary...III 1Introduction and context...iv 2Buildings and measures...iv 2.1Building(s) chosen and situation before the project...iv 2.2Energy efficiency measures within the pilot project...v 2.2.1Lighting...V 2.2.2Others...VI 3The PICO process...vi 3.1The PICO concept of the Ospedale Nigaurda Ca' Granda...VI 3.2The implementation process...ix 3.2.1Realising the Lighting Retrofit...IX 3.3Corner stones of the contract design...x 4Results of the retrofits...xi 4.1Economic results...xi 4.2Ecological results...xii 4.3Further impacts...xiii 5Lessons learnt...xiii 7Attachments...XIV 7.1Register of single retrofit action...xiv Metodo di calcolo dei risparmi...xiv 7.2Global register of retrofit actions fund balance...xv 7.3Internal note on creation of revolving fund...xvi 2 eerg, Politecnico di Milano

3 PICOLight Documentation of Pilot Projects - Italy Summary Ospedale Niguarda Ca' Granda established in December 2004 a "Revolving Fund" for managing investments in the hospital real estate. The Fund is controlled by the Facilities Office (Servizio Tecnico), and will at regime receive resources proportional to the annual energy savings realised by the single retrofit actions. Credits will generally last from five to eight years depending on the specific profitability of each retrofit. It was not possible to develop a pure Public Internal Contracting Scheme as for example established in many German municipalities since at the Ospedale Niguarda the energy costs of all the different operating units and sectors are met by the one single unit, namely the same Facilities Office. Thus cross payments of energy savings from individual operating units and sectors (for example laboratories or wards) to the Facilities Office has therefore no sense. The Facilities Office will determine the size of the energy savings derived from each retrofit action, maintain a register of past actions and savings due, and ultimately control the Revolving Fund, deciding how resources are to be invested. Ospedale Nigaurda will kick start the Revolving Fund using savings from an high efficiency lighting plant to be installed in the Block 4 Laboratory (Laboratorio Analisi, Padiglione 4). The detailed project specification for Block 4 is defined and contains a number of innovative solutions for the lighting system including natural daylight integration and pull chord switches in open spaces. The tender process for the construction contract opened for public budding at the end of April, and closed at the the end of May. Refurbishment started in July. Creating the Revolving Fund at Ospedale Niguarda proved to be relatively straight forward, though a number of issues emerged which could be relevant to other administrations interested in starting a similar procedure. In particular funds in public sector accountancy respond to a number of requirements, including specificity of use. Accountancy regulations do not allow resources to be set aside for general future actions such as "energy efficiency". The solution enacted by Ospedale Niguarda required some investigation by the Accounts Office and the related technical note which summarise its findings could be of use to other organisations. eerg, Politecnico di Milano 3

4 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight 1Introduction and context Two documents have already been developed which detail the administrative structure in place at Ospedale Niguarda Ca' Granda at the beginning of the PICOlight project, and the original considerations of the Italian PICOlight working group on establishing a PICO like structure within the organisation. In particular: 1. Partner Specific Report - Ospedale Niguarda Ca' Granda : Provides a summary of the administrative structure, particularly in relation to energy management, in place in Audit Report and Financing Concept - Ospedale Niguarda - Padiglione n 4: Details both the results of the audit undertaken in Padiglione n 4:, the proposed retrofit solutions together with the financing structure which the working group intended to realise. The present document follows on from the first two documents and details to what degree the original intentions both regarding the proposed lighting retrofit and the proposed financing structure have been effectively realised. This document assumes the reader is familiar with the first two above mentioned texts and avoids repetition of their content other than where explicit extracts might assist understanding of the results here presented. The translation to English of the names of the operating units involved in the PICO process made here differs to the translation used in the Partner Specific and Audit Report. In particular: Italian Partner Specific Report Present Report Servizio Tecnico Facilities Department Facilities Office Unità SC Gestione RisorseAccounts Department Accounts Office Economico Finanziarie 2Buildings and measures 2.1Building(s) chosen and situation before the project From the beginning of the project the Facilities Office identified the Block 4 Laboratory (Laboratorio Analisi, Padiglione 4) as the retrofit action which would provide source funding for the Revolving Fund. As the PICOlight project started in January 2003 the laboratory was programmed to undergo an almost complete refurbishment (most everything except the heat generators and the main distribution conduits). The Facilities Office agreed to introduce improvements to the lighting system in order to provide energy savings which would generate a positive cash flow to the Fund. 4 eerg, Politecnico di Milano

5 PICOLight Documentation of Pilot Projects - Italy The Block 4 Laboratory was subsequently subject to an energy audit by the PICOlight Scientfic Co-ordinator and an analysis made of possible retrofit solutions, all documented in the "Report Audit Report and Financing Concept, Niguarda Hospital - Block 4". The original proposals for improving the lighting plant in the Block 4 Laboratory as detailed in the Audit Report proved to be incomplete and inadequate for the space requirements (see section below on Realising the Lighting Retrofit for explanation). In February 2005 the Scientific Co-ordinator met the NEC 1 Design Team charged with developing the detailed refurbishment plans and presented the proposals for improving the lighting system. The proposal were further elaborated following the meeting and subsequently incorporated by the Design Team into the detailed specification used in the public tender document. 2.2Energy efficiency measures within the pilot project 2.2.1Lighting On the basis of the meeting held with the Design Team in February 2005 and subsequent telephone exchanges, the final design of the lighting plant of Block 4 Laboratory contains a number of innovative solutions. Summarily these are : 1. Lighting Levels : Overhead lights will provide lighting levels corresponding to the average lighting level fixed by building codes (500 Lux). CFL portable lamps will provide higher illuminance at the workplace. 2. Space Colours: Light colours will be used with the follow reflective indexes: ceiling 90%, walls 70% and floor 20% 3. Luminaires: 4x 18 W T8 high efficient specula luminaires (R>70%). 4. Ballasts: All luminaires will be equipped with electronic ballasts. 5. Control: Three solutions will be employed: (a)ultrasonic occupancy sensors will be installed in all bathrooms, single office and small lab spaces for a total number of 34 sensors controlling lights over 420 m 2 (b)daylight integration: An area of roughly 163 m 2 on the second floor on the southeast side of the lab particularly well exposed to daylight will be equipped with daylight integration. Each of the the 25 luminaires to be installed in this zone will integrate an individual photocell which operates a dimmerable ballast in a closed loop configuration to provide constant illuminance on the work plane. (c)pull chord switches will be installed on a total 91 luminaires in the open plan laboratories, covering 590 m2 6. Light sources: T8 triphosphor lamps with Ra> Niguarda Engineering Consulting. A public-private mixed capital company, NEC, in which the hospital has a majority holding, NEC provides design services, estimates the cost of new plant, defines the technical specs for the tender calls and ensures time and budget limits are respected on refurbishment and construction projects. eerg, Politecnico di Milano 5

6 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight The choice of solutions is detailed in the minutes of the meeting held with the design team on the and subsequently reported in the project plans and tender inventory Others The Block 4 Laboratory experiences overheating due mainly to the heat generated by the equipment used in analysis, but also from solar gains through the large glazed area and unprotected roof. Discussions were held with the Facilities Office and Design Team to identify ways to reduce the heat gains so to reduce the load on the air conditioners. The Facilities Office agreed in principle to two actions: introduce selective glazing in all glazed areas increase the albedo of the flat roof area Unfortunately further analysis showed that there was insufficient budget to cover the extra cost of the measures. In large part this was a consequence of the originally unplanned decision to enhance the medium to low voltage transformer in Block 4, which reduced the financial resources available for other actions. The increase in power demand caused by the increased use of air conditioning in the laboratories in recent years required the Facilities Office to increase the power rating of the transformer in order to ensure sufficient safety margin with demand. Thus improvements to the supply side obtained precedence over demand side management. This choice is probably motivated by the fact that it proved difficult to quickly and easily determine the effect of installing the selective glazing. 3The PICO process 3.1The PICO concept of the Ospedale Nigaurda Ca' Granda Ospedale Niguarda Ca' Granda established in December 2004 a "Revolving Fund" for managing investments in the hospital real estate. The Fund is controlled by the Facilities Office (Servizio Tecnico), and will at regime receive resources proportional to the annual energy savings realised by the single retrofit actions. Credits will generally last from five to eight years depending on the specific profitability of each retrofit. More precisely "Actions for the improvement of energy efficiency to real estate". have been introduced as a requirement in the Real Estate Investment Plan (SC Gestione e Progettazione Patrimonio). In the first three months of each solar year, the Facilities Office will determine the size of the credits to attribute to this task and estimate the related expenditure for the following year. Subsequently as and when components and systems are procured, the effective incurred costs will be registered under the appropriate budget item in the current 6 eerg, Politecnico di Milano

7 PICOLight Documentation of Pilot Projects - Italy accounts. A new PICO Cost Centre has been set up to keep track of the single expenses. At Niguarda the Fund for energy efficiency is thus simulated by introducing a new requirement into the annual Investment Plan. This is because public authority accountancy regulations require that funds in the strict sense respond to a number of requirements, including specificity of use. Accountancy regulations do not allow resources to be set aside for general future actions such as "energy efficiency". Using the Investment Plan to simulate a "fund" allows resources to be set a side for the following year with the general objective of improving real estate energy efficiency without the need to explicitly identify the nature of the action or actions to be undertaken. However the mechanism requires that resources are assigned to this task at the beginning of each year; that is there is no automatic carry over of funds from one year to the next. In theory the competing demands for resources could mean those economic savings achieved in a given year are not carried forward to the next year and are used to realise investments other than improved energy efficiency. However the head of the Facilities Office notes that the modification to the Investment Plan and the creation of the PICO Cost Centre by the Accounts Office (Unità SC Gestione e Patrimonio) has not been undertaken light heartedly. The changes which have been authorised by the Administrative Director of the hospital will be respected. Only a change to the person of the Administrative Director would likely call the process into review The Facilities Office at Ospedale Niguarda already has the responsibility for covering hospital energy costs. In assigning resources to "Actions for the improvement of energy efficiency to real estate" within the the Investment Plan the Facilities Office will therefore make use of its own resources; there will be no cross payments from the Accounts Office. This corrects the description reported in the Partner Specific Report. There the text mistakenly indicates that the Accounts Office (Unità SC Gestione è Patriminio) will credit the Fund. It was not possible to develop a pure Public Internal Contracting Scheme as for example established in many German municipalities since at the Ospedale Niguarda the energy costs of all the different operating units and sectors are met by the Facilities Office. Thus cross payments of energy savings from individual operating units and sectors (for example laboratories or wards) to the Facilities Office have no sense. A system of two registers will allow the Facilities Office to keep track of the savings: i) A detailed register of each single action will contain a detailed description of the action and explain the calculation and verification procedure used to determine the energy savings. ii) A global register of all actions will be used to maintain an overall balance of the economic savings derived from the collection of single actions overtaken over time. eerg, Politecnico di Milano 7

8 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight The global register will allow the Facilities Office to determine how much to credit to the Investment Plan at the beginning of each year. Every six months the Facilities Office will forward a copy of the registers to the Accounts Office that the latter may keep a track of the process. Facsimiles of the two registers are attached. Ospedale Nigaurda will kick start the Revolving Fund using savings from an high efficiency lighting plant to be installed in Block 4 Laboratory (Laboratorio Analisi, Padigiglione 4). The detailed project specification for Block 4 is defined and contains a number of innovative solutions for the lighting system including natural daylight integration and pull chord switches in open spaces. The tender process for completing the building contract opened for public budding at the end of April, and closed at the the end of May. Refurbishment started in July. In theory the Fund once activated can be used for any type of action to improve real estate energy efficiency. However at least in the first instance, the size of the economic savings derived from the first retrofit will be of sufficient size to only fund further actions to lighting systems. Using the Fund for larger projects (for example improvements to heating systems) will require that seed funding be increased. 8 eerg, Politecnico di Milano

9 PICOLight Documentation of Pilot Projects - Italy 3.2The implementation process Creation of the Revolving Fund The principle contact point and motivation for PICOlight at Niguarda was the the Head of the Facilities Office, L'Ing Carlo Badi, who also covers the role of Energy Manager. Ing. Badi worked closely with the Scientfiic Co-ordinator, calling in the specialist members of staff as and when required. A functionary of the Accounts Departments, il Dott. Genaro Rizzi examined the regulatory implications of developing a Revolving Fund for energy efficiency. After consulting with accounting experts at the Regional Health Authority il Dott Rizzi developed a technical note explaining the limitations in the use of the fund in the strict sense of the term and the need to adopt a modified process using the Investment Plan. (The technical note is attached). Ultimately Dott. Rizzi defined the solution to be adopted and implemented the PICO Cost Centre in the current accounts. Though the hospital staff were generally keen to create the Revolving Fund other higher priority activities meant that work was delayed compared to the original work programme. Throughout the Scientific Co-ordinator defined the implementation process, maintained the momentum of the project, solicited hospital staff to action, and documented conclusions and results as these developed to ensure common understanding within the working group Realising the Lighting Retrofit Refurbishment of Block 4 was initially programmed to begin in July 2004, and be complete by spring 2005, such that energy savings would begin to mature starting from June However the hospital was unable to secure the hoped for resources from the Regional Health Authority and the date of refurbishment slipped throughout By August of 2004 it seemed apparent to the Facilities Office that resources would not be forth coming from the Regional Authority. A new application was therefore made by the hospital, this time to keep funds remaining from existing works, rather than return these to the Regional Authority as standard practice would dictate, and use these for the retrofit of the Block 4 Laboratory. Finally in October 2004 an agreement was made to these ends and subsequently the Facilities Office began to develop the detailed Project Specifications for the public tender. Delaying the refurbishment created a problem for the Scientific Co-ordinator in that the early proposals for lighting retrofit were made using incomplete data in relation to the spaces to restructured. These analysis completed in earlier 2004 were necessary in order to respond to the PICOlight work programme, but later proved inadequate has the effective layout of the laboratory space became available in late summer eerg, Politecnico di Milano 9

10 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight Also the member of staff charged with developing the retrofit proposal left the Scientific Co-ordinator in summer 2004, and consequently failed to see the proposals through to conclusion. Some information from the audit and initial retrofit ideas was inevitably lost in passing the work to a new member of staff. In February 2005 the Scientific Co-ordinator met the NEC Design Team charged with developing the detailed plans and presented the proposals for improving the lighting system and other proposals for improvements to the the building envelope has had already been discussed with the Facilities Office. These proposals differed significantly from earlier proposals as detailed in the Audit Report. The NEC design team subsequently elaborated these general proposals into a detailed space plans and inventories for the public tender. Thus summarily the the essential steps to the design process were: walk through energy audit by Scientific Co-ordinator and Facilities Office audit and measurement campaign by Scientific Co-ordinator with support of Facilities Office first retrofit proposals and related cost-benefit analysis by Scientific Cordinator. Presentation of possible energy efficient solution by Scientific Co-ordinator Detailed elaboration of proposal by NEC Design Team In general the Scientific Co-ordinator, though not necessarily providing the expertise provided the resources with which to complete the audit and identify the solutions for improving the lighting system. 3.3Corner stones of the contract design Ospedale Niguarda seems to have implemented a coherent system for managing the Revolving Fund. Though the actual mechanism requires the staff to work with the Investment Plan, updating credits on an annual basis, the process is clear and well defined and equates with a real "fund" in all but name. A set of registers provide an important tool to allow the Facilities and Accounts Offices to track energy and hence economic savings derived by multiple actions as these mature over time. The three possible limitations to the process are: The head of the Facilities Office is keen to introduce measurements into the verification process. Although there are understandable reasons for this choice, the cost of annual verification with measurements could prove close to or greater than the annual savings realised. Particular since the Facility Office intends to use the Fund in the first instance to fund high return but low capital improvements to lighting plant. 10 eerg, Politecnico di Milano

11 PICOLight Documentation of Pilot Projects - Italy If no further initial investments are undertaken (i.e. If the seed funding is not increased), the returns from the first investment in Block 4 will be sufficient to fund only minor improvements in other parts of the Real Estate and the process could quickly come to an halt. Generally though the hospital Energy Manager has shown consistent interest to create the Revolving Fund, the process has been driven forward mainly by the Scientific Co-ordinator. It remains to be seen, given his other obligations and commitments, how far Energy Manager can take the process forward once the external impetus provided by the Scientific Co-ordinator is missing. Identifying potential retrofits, calculating the relative cost benefits and checking savings on an annual basis is time consuming. 4Results of the retrofits 4.1Economic results Summarily the high efficiency lighting plant to be installed in Block 4 consists of : 335 high efficiency luminaires with electronic ballasts 34 ultrasonic sensors 25 photocells for daylight integration (matched to 25 dimmerable ballasts) 91 pull chord switches for local control The cost-benefits analysis considers the marginal costs and savings that these measures will provide compared to the standard lighting system composed of luminaires with electromagnetic ballasts and manual on-off control which in the absence of the PICOlight project would have otherwise been installed in the laboratory. Compared to the hypothetical standard plant, the high efficiency plant actually installed provides annual savings of roughly of close to 57 MWh/year. Table 1. Installed power and estimated annual energy consumption of the standard and high efficiency plant installed at the Scuola Pacinotti Plant Type Installed Power Annual Consumption Average Operating Hours [KW] [MWh/year] [Hours/year] Energy efficient ,136 Standard ,223 Difference Annual energy savings amount to Euro/Year and total savings including maintenance and power to Euro/Year. eerg, Politecnico di Milano 11

12 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight Considering these annual savings over 15 years (the probable lifetime of the lighting plant) the maintenance, energy and power savings provide a return of 49% on the initial investment of Euro (i.e. the marginal cost of purchasing and installing the high efficiency luminaires). However credits will likely be made to the Revolving Fund for only five years. Supposing that these annual credits equal exactly the annual energy and maintenance savings the Facilities Office still obtains a return of 40% on the initial investment.(see Table 2) Table 2. Comparison of the costs and benefits of the high efficiency to be plant installed in Padiglione 4. Considers a recovery of credits limited to a five year period. initial installation costs initial installation costs (only additional costs compared to the reference case) material labour (Euro) 14,170 (Euro) 1,938 design (Euro) 1,400 transaction total annualised additional installation costs installation costs/year (Euro) 400 (Euro) 17,907 (Euro/a) 3,837 after running costs before after lifetime running cost (real terms) energy power transaction maintenance total (Euro) 73,146 46,211 (Euro) 3,563 2,842 (Euro) n.a. 933 (Euro) 30,222 20,966 (Euro) 106,931 70,953 annualised running cost savings/year (Euro/a) cost-effectiveness of the investment including design and transactions costs 7,708 without design and transaction costs simple payback benefit/ cost ratio net present value internal rate of return (a) (Euro) -18,071-20,804 % 33% 39% 12 eerg, Politecnico di Milano

13 PICOLight Documentation of Pilot Projects - Italy 4.2Ecological results The average CO2 emissions from the national generating park in Italy in 2002 was 0.53 Kg CO2/kg. Table 3. Reduction in CO 2 emissions from the retrofits undertaken thus far. Real Estate Annual Energy Savings Annual CO2 savings Achieved [KWh/year ] [kg/year] Padiglione 4 56,860 30, Further impacts Though the hospital had already realised a number of activities to improve energy efficiency (see Partner Specific Report) prior to PICOlight the Energy Manager (the head of the Facilities Office) saw the project as a first step in a developing a more coherent and consistent approach to improving energy efficiency at the hospital. Especially in light of the fact much of the real estate at Ospedale Niguarda is to undergo a major overall over the next few years as the hospital strengthens certain specialistic activity, with investments of tens of millions of Euro predicted. The Energy Manager is keen to see that refurbishment takes into account energy efficiency. The solutions adopted in the Block 4 Laboratory, will provide a test case for other improvements to the lighting system. The Energy Manager has discussed with Scientific Co-ordinator, the need to undertake wider audits, however as yet no concrete actions are planned. 5Lessons learnt Though problems were experienced in implementation these were generally no greater than initially expected. Identifying seed funding for realising energy efficiency improvements was more difficult than expected. The total cost of the refurbishing Block 4 amounts to several hundred thousand Euro. Though funds were made available to improve the lighting system, additional improvements to reduce solar gains, though probably costing only several thousand Euro could not be funded. Obviously there are always conflicting demands on resources, but considering that to some degree the restructuring of Block 4 provided a show case action for energy efficiency at the hospital, the inability to identify funds indicates that there work still needs to be done to increase its priority within the organisation. eerg, Politecnico di Milano 13

14 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight Higher priority obligations of hospital staff meant that work programme slipped occasionally. The delays were worsened by the continual problem in finding funds for the retrofit. The delays created problems for Scientific Co-ordinator who subject to contractual obligations with the Commission was nevertheless obliged to complete analysis and reports on the basis of hypotheses and then later repeat these as effective detail became available. Generally the cost of the managing the project for the Scientific Co-ordinator was higher than original budgeted and in future it would be wise to include a margin for possible delays of the kind experienced. 14 eerg, Politecnico di Milano

15 PICOLight Documentation of Pilot Projects - Italy 7Attachments 7.1Detailed register of single retrofit action Registro intervento di risparmio PICO No. :... Breve descrizione dell'intervento Risparmio energetico stimato [Kwh/anno] Importo economico da accantonare [Euro/anno] Importo economico accantonato nel primo anno (se diverso) [Euro/anno] Data inizio generazione risparmi Anni di accantonamento risparmi Anno dell'ultimo accantonamento Metodo di calcolo dei risparmi [Specifico per ogni intervento] eerg, Politecnico di Milano 15

16 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight 7.2Global register of retrofit actions fund balance 16 eerg, Politecnico di Milano

17 PICOLight Documentation of Pilot Projects - Italy 7.3Internal note on creation of revolving fund The following note reports the considerations made by the Real Estate Office of Niguarda Hospital on the issue of creating a Revolving fund for energy efficiency. It identifies the limits to using a fund in the strict sense of the term, for the purpose of financing investments in energy efficiency and identifies an alternative solution. The note is made in relation to the specific financial and regulatory situation in place at Hospital Niguarda during the PICOlight project and does not pretend in anyway to comment upon accounting regulations and practices in place in other public bodies. However the comments made, might nevertheless prove useful to other functionaries also investigating the issue of creating revolving funds in their organisations. PROGETTO PICOLIGHT - REGISTRAZIONE CONTABILE DEL RISPARMIO ENERGETICO Il Signor Nicola Labanca del Politecnico di Milano dopo aver illustrato il Progetto finanziato dalla Comunità Economica Europea denominato Picolight mi ha chiesto come trattare contabilmente il risparmio energetico. Cerco di descrivere le fasi che generano detto risparmio energetico. Con l introduzione presso il Padiglione Laboratori dell A.O. Niguarda Cà Granda di uno strumento si dovrebbe verificare una riduzione della spesa energetica dovuta all illuminazione di tale padiglione. Sulla base del costo storico energetico relativo a tale Padiglione ogni anno è possibile determinare il risparmio energetico conseguito con l introduzione di questo strumento. Il risparmio economico derivante dal risparmio energetico lo si vuole porre in un fondo per poter utilizzare dette somme per investimenti sempre inerenti a detto settore (risparmio energetico). Dopo aver analizzato attentamente i principi contabili stabiliti dall ordine dei dottori commercialisti e dopo essermi confrontato con diversi esperti sono pervenuto alle seguenti conclusione: 6Questo risparmio energetico non può essere imputato come fondo in quante per poter contabilmente iscrivere una posta a fondo è necessario che io abbia un costo di competenza dell esercizio in corso ma detto costo genererà i propri effetti numerari negli esercizi successivi. Infatti per rendere esaustiva questa affermazione si enuclea quanto affermato nel principio contabile n 19 che tratta dei debiti, dei fondi e del trattamento di fine rapporto. Per quanto concerne i fondi stabilisce che gli accantonamenti per rischi ed oneri sono destinati soltanto a coprire perdite o debiti di natura determinata, di esistenza certa o probabile, dei quali tuttavia alla chiusura dell esercizio sono indeterminati o l ammontare o la data di sopravvenienza. Tale principio contabile precisa che le passività che danno luogo ad accantonamenti a fondi per rischi e oneri sono di due tipi: eerg, Politecnico di Milano 17

18 Documentation of Pilot Projects Ospedale Niguarda/Italy PICOLight accantonamenti per passività CERTE, il cui ammontare o la cui data di sopravvenienza sono indeterminati. Si tratta di fondi spese, ossia di costi, spese o perdite di competenza dell esercizio IN CORSO per obbligazioni già ASSUNTE alla data di bilancio o altri eventi già verificatisi (ovvero maturati) alla stessa data ma non ancora definiti esattamente nell ammontare. Questi fondi generano sempre uscite di cassa, anche se la quantificazione dell uscita (riferita a un evento specifico, già maturato nell esercizio) non è ancora definita nell ammontare: tuttavia questa deve essere stimata. Pertanto il costo deve essere di COMPETENZA DELL ESERCIZIO ma la sua manifestazione numeraria avverrà negli esercizio successivi, pertanto devo accantonare l importo certo o stimato relativo a tale onere. Accantonamenti per passività la cui esistenza è solo probabile: si tratta di passività potenziali, o fondi rischi: anche in questo caso si tratta sempre di potenziali uscite di cassa. Comunque, la situazione è già esistente, ma l esito è pendente in quanto si risolverà in futuro. (Ad esempio i costi che ineriscono una causa legale, ove io alla chiusura del bilancio d esercizio so che abbiamo delle buone possibilità di perdere detta causa ma che la sentenza del Tribunale avverrà negli anni successivi, per il principio di prudenza devo stimare detti costi ed imputarli nell esercizio amministrativo di competenza. Il principio contabile ribadisce quanto segue: non è consentito attuare politiche di bilancio, tramite la costituzione di generici fondi privi di giustificazione economica: quest ultimo è compito degli accantonamenti di utili a riserva (eventuali stanziamenti per rischi generici sono in contrasto con i postulati del bilancio di esercizio), In tali casi, non si è in presenza di oneri di competenza dell esercizio in chiusura, ovvero del bilancio d esercizio che si deve redigere. Anche il principio internazionale IASC n 37 precisa che gli accantonamenti per spese operative future non devono essere rilevati. Per esempio, non è assolutamente possibile contabilizzare generici Fondi per rinnovo impianti, che si intende acquistare nel successivo esercizio. 2 Pertanto da tutte queste considerazioni si evince che tale risparmio energetico (utile) non può essere posto a riserva (fondo). L unica possibilità che si ha, a parere dello scrivente è: porre il risparmio energetico relativo all esercizio 2004 nel piano degli investimenti anno 2005 della SC Gestione e progettazione patrimonio, piano redatto dall Ing. BADI che legge per conoscenza. In tal modo vengono rispettati i principi contabili in quanto il costo o l attività viene imputata al ricevimento della fattura e allo stesso tempo si riesce a vincolare tale risparmio a detta attività o settore. Facendo questa operazione di anno in anno si dovrebbe by- passare il problema contabile. Con la speranza di essere stato chiaro ed esaustivo e rimanendo a Vostra completa disposizione, colgo l occasione per porgere i migliori saluti. SC Gestione Risorse Economico Finanziarie Settore Ricavi e Patrimonio, Ospdeale Nigaurda 2 Pag. 148 Guida operativa ai principi contabili di Franco Roscini Vitali Seconda Edizione edito da Il Sole 24 Ore 18 eerg, Politecnico di Milano

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