Regional Economic and Financial Document

What does the Region do?

The regulation in force sets out that Public Administrations, in accordance with the procedures and criteria established by the EU, should contribute to achieving the public finance targets defined at national level, thus sharing the resulting responsibilities.

To do so, the principles of accounting harmonisation and financial coordination among government levels shall be applied.

For this purpose, the legislative decree no. 118/2011 made it mandatory from 2015, to prepare the DEFR and the related Update Note for the 2016-2018 programming period. The regulation sets out that the document be submitted by the Regional Council to the Legislative Assembly by June 30, every year, and the Update Notice by October 20.

Nonetheless, the Decree of the Ministry of Economy and Finance of July 7, 2015 postponed the deadline for the 2016-2018 programming period to October 31, 2015.

Pursuant to the aforesaid change to the regulation, the DEFR 2016 of the Emilia Romagna Region was approved within the deadline by decision of the Regional Council no.1632 of October 29, 2015; the Legislative Assembly approved the document by decision no. 52 of December 21, 2015.

Moreover, although it was not yet mandatory by law, the Council of the Emilia Romagna Region decided to adopt the DEFR 2015 on an experimental basis, which was approved by decision of the Regional Council no. 255 of March 16, 2015 and by decision of the Legislative Assembly no. 11 of April 28, 2015.

The DEFR 2017 for the 2017-2019 programming period was approved by decision of the Regional Council no. 1016 of June 28, 2016 (It) and by decision of the Legislative Assembly no. 93 of September 27, 2016 (It).

The Document is now guiding the third term of office, with the purpose of transparency of guidelines and expected results towards citizens, businesses, social and cultural workers, local bodies and the territory.

The assessment of the expected results allowed to lay the foundations for strategic control, right from the first term of office; pursuant to legislative decree no. 118/2011, the DEFR is the prerequisite for strategic control.

By decision of the Regional Council no. 1747 of October 24, 2016 (It) and by decision of the Legislative Assembly no.104 of December 21, 2016 (It), the Update Note to DEFR 2017 and Reporting on DEFR 2015 (It) were approved.

By decision of the Regional Council no. 960 of June 28, 2017 (It) and by decision of the Legislative Assembly no. 123 of September 26, 2017 (It), the DEFR 2018 (It) for the 2018-2020 programming period was approved.

By decision of the Regional Council no. 1631 of October 23, 2017 (It), the Update Note to DEFR 2018 (It) and Reporting on DEFR 2016 (It) were approved.

By decision of the Regional Council no. 990 of June 25, 2018 (It) (PDF - 8.8 MB) and by decision of the Legislative Assembly no. 177 of September 26, 2018 (It) (PDF - 13.5 MB) the DEFR 2019 (It), (PDF - 9.2 MB) for the 2019-2021 programming period was approved.

By decision of the Regional Council no. 1833 of October 29, 2018 (it) (PDF - 12.2 MB) and by decision of the Legislative Assembly no. 185 of December 19, 2018 (It)  (PDF - 11.7 MB)the Update Note to DEFR 2019 (It) (PDF - 3.9 MB) and the Reporting on DEFR 2017 (It) (PDF - 8.3 MB) were approved.

By decision of the Regional Council no. 1064 of June 24, 2019 (It) (PDF - 5.6 MB) and by decision of the Legislative Assembly no. 218 of September 17, 2019 (PDF - 6.1 MB)the DEFR 2020  for the 2020-2022 programming period was approved.

By decision of the Regional Council no. 1209 of July 15, 2019 (it) (PDF - 4.6 MB) and by decision of the Legislative Assembly no. 223 of October 1, 2019 (It) (PDF - 5.8 MB) the Reporting on DEFR 2018 (It) (PDF - 4.6 MB) was approved.

By decision of the Regional Council no. 1840 of October 28, 2019 (it) (PDF - 2.8 MB) and by decision of the Legislative Assembly no. 232 of December 3, 2019 (It) (PDF - 4.9 MB) the Update Note to DEFR 2020 (It) (PDF - 2.8 MB) was approved.

By decision of the Regional Council no. 788 of June 29, 2020 (it) (PDF - 6.9 MB) and by decision of the Legislative Assembly no. 27 of October 7, 2020 the DEFR 2021 (PDF - 5.6 MB) for the 2021-2023 programming period was approved.

By decision of the Regional Council no. 891 of June 14, 2021 (it) (PDF - 7.0 MB) the DEFR 2022 (PDF - 4.3 MB) for the 2022-2024 programming period was approved.

By decision of the Regional Council no. 968 of June 13, 2022 (PDF - 8.9 MB) (it) and by decision of the Legislative Assembly no. 92 of July 27, 2022 (PDF - 9.8 MB) (it) the DEFR 2023 Part I (PDF - 3.3 MB) and Part II - III (PDF - 5.0 MB) for the 2023-2025 programming period was approved.

By decision of the Regional Council no. 1863 of October 30, 2023 (PDF - 4.6 MB) (it) and by decision of the Legislative Assembly no. 148 of December 19, 2023 (PDF - 4.9 MB) (it) the DEFR 2024 Part I (PDF - 5.5 MB) and Part II - III (PDF - 4.4 MB) for the 2024-2026 programming period was approved.