{"id":13974,"date":"2015-11-17T11:42:20","date_gmt":"2015-11-17T10:42:20","guid":{"rendered":"https:\/\/new.irvos.it\/trasparenzabilanci-preventivo-e-consuntivo\/"},"modified":"2026-06-23T11:55:33","modified_gmt":"2026-06-23T09:55:33","slug":"trasparenzabilanci-preventivo-e-consuntivo","status":"publish","type":"page","link":"https:\/\/www.irvos.it\/en\/amministraz-trasparente\/trasparenzabilanci\/trasparenzabilanci-preventivo-e-consuntivo\/","title":{"rendered":"Transparency\/Estimates and final balance sheets"},"content":{"rendered":"<p><strong>FINANCIAL YEAR 2026<\/strong><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/5457670?p_auth=O0YRd45l\">Commissioner&#039;s resolution no. 19\/2026: SECOND BUDGET VARIATION<\/a><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/5332556?p_auth=ddncF8vc\">Commissioner&#039;s Resolution No. 14\/2026 Approval of the 2025 General Budget<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2026\/03\/dlc_00008_03-03-2026.pdf\">Commissioner&#039;s resolution no. 8\/2026 Change in the budget forecast for the 2026 financial year<\/a><\/p>\n<p><strong>FINANCIAL YEAR 2025<\/strong><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/5004869?p_auth=x1KqlMEX\">Commissioner&#039;s Resolution No. 39\/2025 Approval of the three-year budget forecast for the 2026-2028 financial years<\/a><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/4880846?p_auth=x1KqlMEX\">Commissioner&#039;s resolution no. 35\/2025 Fifth variation of the budget forecast for the 2025 financial year<\/a><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/4755480?p_auth=x1KqlMEX\">Commissioner&#039;s Resolution No. 32\/2025 Establishment of a new budget chapter and budget changes<\/a><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/4475173?p_auth=WDuipvY9\">Commissioner&#039;s Resolution No. 22\/2025 Third Change to the Institute&#039;s Budget Estimate for the 2025 Financial Year\u00a0<\/a><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/4275468?p_auth=WDuipvY9\">Commissioner&#039;s Resolution No. 13\/2025 Second Budget Change of the Institute, Financial Year 2025<\/a><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/4186691?p_auth=WDuipvY9\">Commissioner&#039;s resolution no. 8\/2025 Ordinary reassessment of 2024 residuals<\/a><\/p>\n<p><a href=\"https:\/\/irvos.trasparenza-valutazione-merito.it\/web\/trasparenza\/papca-p\/-\/papca\/display\/4140292?p_auth=WDuipvY9\">Commissioner&#039;s Resolution No. 4\/2025 Change in the Institute&#039;s budget forecast for the 2025 financial year<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/05\/RendicontoGenerale2024eallegati.pdf\">General Report Year 2024<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/05\/dlc_00017_30-04-2025.pdf\">Resolution 17\/25 Approval of the General Financial Statement for the year 2024<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/01\/Delibera-dlc_00016_27-12-2024.pdf\">Resolution 16\/24 Approval of the three-year budget forecast for the financial years 2025-2027<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/01\/BILANCIO-2025-2027-ANALITICO.pdf\">Budget 2025 2027 Analytical<\/a> \u00a0\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/01\/BILANCIO-2025-2027-E-ALLEGATI.pdf\">Budget 2025 2027 and attachments\u00a0<\/a>\u00a0\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/01\/allegati-al-bilancio-del-personale-.pdf\">Attachments to the staff budget<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/01\/nota-integrativa-al-bilancio-2025-2027.pdf\">Supplementary note to the 2025-2027 financial statements\u00a0<\/a>\u00a0\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/01\/08-Elenco-Capitoli-Spese-Obbligatorie.pdf\">List of Mandatory Expenses Chapters<\/a>\u00a0\u00a0\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2025\/01\/ver-co-re-11-24-compl.pdf\">Minutes of the Board of Auditors<\/a><\/p>\n<p><strong>FINANCIAL YEAR 2024<\/strong><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2026\/01\/consuntivo-2024.pdf\">2024 Financial Statement<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2024\/05\/dlc_00011_06-05-2024.pdf\">Commissioner Resolution 11\/2024 Approval of the General Financial Statement 2023<\/a> &#8211;\u00a0 <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2024\/05\/Relazionesullagestionedelrendicontogeneraleanno2023definitiva31firmato.pdf\">Management report<\/a>\u00a0 &#8211; \u00a0 <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2024\/05\/RENDICONTO2023EALLEGATI.pdf\">2023 report and attachments<\/a>\u00a0 &#8211; <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2024\/05\/verb424core.pdf\">Minutes<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2024\/05\/dlc_00009_11-04-2024.pdf\">Commissioner Resolution No. 9 of 2024 concerning: Reassessment of residues at 12.31.2023 <\/a> &#8211;\u00a0 <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2024\/05\/Allegati-delibera-9-23.pdf\">Attachments<\/a> &#8211; <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2024\/05\/verbalen.3del2024delCollegiodeiRevisori.pdf\">Minutes<\/a><\/p>\n<p><strong>FINANCIAL YEAR 2023<\/strong><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2026\/01\/consuntivo-2023.pdf\">2023 Financial Statement<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2023\/12\/Bilancio-di-previsione-2024-2026.zip\">Resolution 9\/2023 and Budget Forecast 2024\/2026<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2023\/12\/Delibera-5-2023.pdf\">Commissioner Resolution 5\/2023<\/a> &#8211;\u00a0 <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2023\/12\/var-bil-2023.pdf\">Budget change<\/a> &#8211; <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2023\/12\/verb-co-re-11-2023.pdf\">Auditors&#039; Report 11\/2023<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/delibera_commissariale_n._9_del_14_aprile_2023_.pdf\">Commissioner Resolution 9\/2023<\/a>\u00a0 &#8211;\u00a0 <a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/verbale-n.-6-del-14.04.2023-.pdf\">Minutes<\/a>\u00a0\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/rendiconto-2022-.pdf\">2022 report<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/Delib_8_2023.pdf\">Commissioner Resolution 8\/2023 Budget change<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/delibera-commissariale-3-2023.pdf\">Commissioner Resolution 3\/2023 Approval of ordinary residual reassessment<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Anni-2023_2024_2025.zip\">Resolution 6\/2022 and Forecast Budget<\/a><\/p>\n<p><strong>FINANCIAL YEAR 2022<\/strong><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2026\/01\/consuntivo-2022.pdf\">2022 Financial Statement<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/delibera-presidenziale-n.-20-del-16.11.2022-di-variazione-di-bilancio-e.pdf\">Presidential resolution no. 20 of 16.11.2022 regarding changes to the budget<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Anni-2023_2024_2025.zip\">YEARS 2022-2023-2024<\/a>\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/delibera_consiliare_n._21_del_28.12.2021_approvazione_bilanciodi_previsione_2022_2023_2024_con_parere_revisori.pdf\" target=\"_blank\">Council Resolution no. 21 of 12\/28\/2021<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/rendiconto_generale_irvo_anno_2021.pdf\" target=\"_blank\">Presidential Resolution No. 12 of 05\/31\/2022 Approval of the 2021 General Financial Statement<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/rendiconto_generale_irvo_anno_2021.pdf\">Presidential Resolution_n\u00b08_of 02-05-2022 Approval of budget changes for the 2022 financial year<\/a><\/p>\n<p><strong>FINANCIAL YEAR 2021<\/strong><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/delibera_consiliare_di_approvazione_variazione_di_bilancio_2021_.pdf\">Council Resolution no. 18 of 10\/20\/2021 \u2013 Approval of changes to the 2021 financial year budget<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/tabulati_allegati_alla_variazione_di_bilancio_2021_.pdf\">Printouts attached to the budget change<\/a><\/p>\n<p><strong>FINANCIAL YEAR 2020\u00a0<\/strong><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/DP_n._7_2021.pdf\">Presidential Resolution n._7_2021 approval of the 2020 general report<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/2020-Rendiconto-Generale-anno-2020_2.zip\">Presidential Resolution No. 5 of 06\/30\/2021 \u2013 Approval of the 2020 general financial statement<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/delibera-presidenziale-n.-1-del-29.12.2020.pdf\">Presidential Resolution no. 1 of 12\/29\/2020 \u2013 Approval of budget changes<\/a><\/p>\n<p><strong>FORECAST BALANCE SHEETS<\/strong><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Anni-2023_2024_2025.zip\">YEARS 2023-2024 2025<\/a>\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/00_-_Del.Cons_._n._6_del_30-12-2022.pdf\">Council Resolution no. 06 of 12\/30\/2022<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Bilancio-2022-2023-2024.7z\">YEARS 2022-2023-2024<\/a>\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/delibera_consiliare_n._21_del_28.12.2021_approvazione_bilanciodi_previsione_2022_2023_2024_con_parere_revisori.pdf\" target=\"_blank\">Council Resolution no. 21 of 12\/28\/2021<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/2021-Bilancio-Previsione-2021-2023.zip\">YEARS 2021-2022-2023<\/a>\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/Delibera_Commissariale_6_2021.pdf\">Council Resolution no. 6 of 03\/05\/2021<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/Bilancio-di-Previsione-2020-2022.zip\">YEARS 2020 \u2013 2022<\/a>\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/DELIBERA_Comm_5_2020.pdf\">Extraordinary Commissioner Resolution n\u00b05 of 12\/05\/2020<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/2019-Bilancio-Previsione-2019-2021.zip\">YEARS 2019 \u2013 202<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Bilancio-preventivo-2018-2020.pdf\">YEARS 2018 \u2013 2020<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/bilancio-di-previsione-2015.pdf\" target=\"_blank\">YEAR 2015<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/07\/Bilancio-di-Previsione-2014.zip\" target=\"_blank\">YEAR 2014<\/a><\/p>\n<p><strong>FINAL BALANCE SHEETS<\/strong><\/p>\n<p><a href=\"http:\/\/www.irvos.it\/en\/images\/stories\/rendiconto_generale_irvo_anno_2021.pdf\/\" target=\"_blank\">Presidential Resolution No. 12 of 05\/31\/2022 Approval of the 2021 General Financial Statement<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/2020-Rendiconto-Generale-anno-2020_2.zip\">IRVO General Report for the year 2020<\/a>\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/DP_n._7_2021.pdf\">Presidential Resolution No. 7 of 10\/08\/2021<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/2020-Rendiconto-Generale-anno-2020_2.zip\">IRVO General Report for the year 2020<\/a>\u00a0<a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/2020-Rendiconto-Generale-anno-2020.zip\">Presidential Resolution No. 5 of 06\/30\/2021<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/rendiconto_generale_anno_2019.pdf\">IRVO General Report for the year 2019<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/2018-Rendiconto-Generale-anno-2018.zip\">IRVO General Report for 2018<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/2017-Rendiconto-Generale-anno-2017.zip\">IRVO General Report for 2017<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/Bilancio-consuntivo-2016.zip\">IRVO General Report for 2016<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Bilancio-consuntivo-2015.zip\">YEAR 2015<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Rendiconto-Generale-2014.zip\">IRVO General Report 2014 (Delib n. 8\/2018)<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Bilancio-consuntivo-2014.zip\">YEAR 2014<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Bilancio-2013-rimodulato.zip\">Year 2013 remodeled<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/Rendiconto-Irvo-2013.zip\" target=\"_blank\">YEAR 2013<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Bilancio-2012-rimodulato.zip\">Year 2012 remodeled<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/04\/Consuntivo-2012.pdf\" target=\"_blank\">YEAR 2012<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2015\/11\/Bilancio-2011-Bis.zip\">YEAR 2011 Bis<\/a><\/p>\n<p><a href=\"https:\/\/www.irvos.it\/wp-content\/uploads\/2014\/11\/Delibera_3_2015_Commissario_Ad_Acta_e_Allegati.pdf\" target=\"_blank\">YEAR 2011<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>FINANCIAL YEAR 2026 Commissioner&#039;s resolution n\u00b0 19\/2026: SECOND BUDGET FORECAST VARIATION Commissioner&#039;s resolution n.<\/p>","protected":false},"author":11,"featured_media":0,"parent":13813,"menu_order":46,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-13974","page","type-page","status-publish","hentry"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-02 23:03:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":""},"_links":{"self":[{"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/pages\/13974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/comments?post=13974"}],"version-history":[{"count":47,"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/pages\/13974\/revisions"}],"predecessor-version":[{"id":20489,"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/pages\/13974\/revisions\/20489"}],"up":[{"embeddable":true,"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/pages\/13813"}],"wp:attachment":[{"href":"https:\/\/www.irvos.it\/en\/wp-json\/wp\/v2\/media?parent=13974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}