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TRACCIA N. 1 1 - Il candidato illustri i contenuti principali dell’atto per l’assunzione dell’impegno di spesa per il biennio 2021/2022 relativo al servizio di pulizia del municipio soffermandosi sugli elementi obbligatori per il rilascio di parere contabile e quali sono gli strumenti per l’individuazione dell'imputazione corretta della spesa, la competenza dell’atto. 2 - Il fondo crediti di dubbia esigibilità in fase di bilancio di previsione, gestione 3 - I rimedi ai vizi degli atti amministrativi Rip Van Winkle lives in a small village in North America, next to the Catskill Mountains. He is a gentle man, who is popular with everyone in the village, except his wife, who always nags him. He often helps his neighbours and friends. One day, he goes for a walk in the mountains with his dog. He sees a group of strange men. They are drinking something and give him some. He becomes very tired and so lays down to sleep. When he wakes up, his dog is gone and everything seems different.


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TRACCE PROVA ORALE1 - Il candidato illustri i contenuti principali dell’atto per
l’assunzione dell’impegno di spesa per il biennio 2021/2022
relativo al servizio di pulizia del municipio soffermandosi sugli
elementi obbligatori per il rilascio di parere contabile e quali sono
gli strumenti per l’individuazione dell'imputazione corretta della
spesa, la competenza dell’atto.
2 - Il fondo crediti di dubbia esigibilità in fase di bilancio di
previsione, gestione
3 - I rimedi ai vizi degli atti amministrativi
Rip Van Winkle lives in a small village in North America, next to
the Catskill Mountains. He is a gentle man, who is popular with
everyone in the village, except his wife, who always nags him. He
often helps his neighbours and friends. One day, he goes for a
walk in the mountains with his dog. He sees a group of strange
men. They are drinking something and give him some. He
becomes very tired and so lays down to sleep. When he wakes up,
his dog is gone and everything seems different.
1 - Il candidato illustri cosa farebbe e come procederebbe nel caso
in cui non fossero più soddisfatti gli equilibri di bilancio
2 - L’iter di predisposizione, approvazione e documentazione del
bilancio di previsione
3 - Il candidato illustri il regolamento di contabilità dell’ente:
approvazione, utilizzo, contenuti e adempimenti successi
Othello is one of William Shakespeare’s four greatest ‘tragedy’
plays. The protagonist, Othello, is a Moor (from northern Africa)
who has risen from very poor and humble beginnings to become a
general in the Venetian army. At the beginning of the play,
Othello secretly marries Desdemona, the rich and beautiful
daughter of a Venetian senator. The play deals with the themes of
jealousy, insecurity, loyalty, and anger and, as with all
Shakespearian tragedies, has a fatal outcome.
1 - Le variazioni di bilancio nei servizi per conto terzi illustrando i
contenuti dell'atto
2 - Con riferimento alle diverse tipologie di entrata come si
individua la scadenza del credito
3 - Il candidato illustri la potestà regolamentare dell’Ente
Emily Dickinson was an American poet, born in 1830 to highly-
educated parents. She was a very private person and, over time
began to withdraw from people and society, preferring to spend
time alone. Some believe her reclusive lifestyle was partly due to
depression caused by the early death of many of her friends and
family members. During her lifetime she published very few
poems, and it was only after her death that a collection of nearly
1.800 poems was found by her younger sister.
candidato illustri i contenuti principali dell’atto e gli elementi
obbligatori per il rilascio di parere contabile, la competenza
costitutiva del rendiconto
3 – Lo statuto dell’ente locale
Lan is from Vietnam. She and her family live in a modern block of
flats in Ho Chi Minh City. It’s near her school and the shops so
it’s very convenient. There’s even a communal garden with
tropical plants and flowers for all the residents to enjoy. At the
weekends, Lan sometimes goes to the countryside one hour from
the city where her aunt, uncle and cousins live. Their house is in
the traditional Vietnamese style.
1 - Illustrare le variazioni di bilancio e predisporre una variazione
di competenza del responsabile del settore finanziario
2 - Il Candidato illustri la struttura del bilancio di previsione di cui
all’allegato 9 del DLgs.118/2011
3 - Le cause di nullità e annullabilità dei provvedimenti
Oddur comes from Iceland. He lives in a colourful house on the
outskirts of Reykjavik. It’s modern with three bedrooms, a living
room, a kitchen, a bathroom and a garage for the two family cars.
However, his grandparents live in the countryside in an Icelandic
turf house. These are the traditional houses and they have exterior
grass roofs and walls to provide extra insulation in the harsh
climate. When he’s visiting his grandparents, Oddur sleeps in a
bed made of wood under the roof and it’s very cosy.
1 - L’anticipazione di Tesoreria
2 - Illustrare l’impostazione del conto del bilancio dell’ente così
come previsto dall’allegato 10 DLgs 118/2011
3 - Il candidato illustri genericamente il TUEL 267/2000
A Tale of Two Cities is set in London and Paris in the time before
and during the French Revolution. It is a historical novel that
looks at the relationship between the rich and poor in Paris,
focusing on how the aristocracy treat the peasants badly before the
revolution and the terrible things that happen to the aristocracy
during the revolution. It tells the story of a number of characters
who live in Paris and London, and compares life in the two cities
at this time.
1 - A seguito della sottoscrizione del nuovo contratto di lavoro per
le funzioni locali relativo al triennio economico 2019-2021 si
rende necessario provvedere all’iscrizione a bilancio delle somme
necessarie per il pagamento degli emolumenti ai dipendenti.
Dove si reperiscono i fondi, quale atto è necessario. Il candidato
illustri dettagliatamente in ogni sua parte l’atto e le procedure.
2 - Il candidato parli degli equilibri di bilancio
3 - Le forme associative degli enti locali
Domestic robots first appeared in 2002 in the form of a robot
vacuum cleaner. But now, scientists at Waseda University in
Japan are working on a robot that does the job of a nurse and
could help older people to live independent lives. The Twendy-
one Nursebot can carry a person, help cook food, and even bring
them breakfast! The robot is the size of an adult woman and
moves around on a large wheel. It has two cameras for ‘eyes’, four
fingers on each hand, and can pick up an object the size of a coin!
1 - Impostare una determinazione di impegno di spesa per acquisto
di cancelleria per un importo di €. 2.000,00 oltre IVA relativo
all’annualità 2021
perfezionata, quando diviene esigibile e come avviene la
registrazione contabile
3 - Il candidato illustri l’iter di approvazione di una deliberazione
di mero atto di indirizzo da parte della Giunta Comunale
Milton Keynes is a typical English town, full of buses, cars and
taxis. But here there’s a difference: some of the cars don’t have
drivers! Three LUTZ Pathfinder driverless vehicles appeared in
September 2015. They travel at 15 mph and use sensors to detect
other vehicles and people. The vehicles are going to be used as
taxis but aren’t being used yet because the car still needs a ‘brain’.
Scientists at Oxford University are working on this and hope that
they can begin a trial on the streets of London soon
1 - La gestione contabile degli incentivi per le funzioni tecniche
2 - Il candidato illustri le principali tipologie di variazioni che
possono essere apportate al bilancio illustrandone i presupposti,
l’iter, gli organi competenti ed i limiti temporali per la loro
3 - Funzioni e compiti del comune
Farming is a difficult job, so some farmers in California had an
idea to make their job easier. They designed a robot to help them
with their lettuces. Lettuce Bot moves along the rows of plants and
identifies which are small lettuces and which are weeds. It has a
database of more than a million images to help it identify the
plant. It then sprays pesticide on the weeds and leaves the lettuces.
Some farmers in France are using robots to check and harvest their
grapes, called Wall-Ye
1 - L’ufficio cultura ha la necessità di assumere un impegno di
spesa per diritti SIAE per l'organizzazione di un evento, ma non
ha la disponibilità necessaria sull’apposito capitolo. A quale
tipologie di atti si può ricorrere per il reperimento delle somme
necessarie, ne illustri i contenuti e la competenza.
2 - Il candidato illustri il riaccertamento dei residui
3 - Il candidato illustri le competenze del sindaco
My grandfather is the oldest and most important person in our
village. He doesn’t know anything about the modern world, he
can’t use a computer or drive a car, and I know he can hardly read
and write, but he’s very wise and intelligent. He lives in our
family home and my mum takes care of him, which is the tradition
here. In my society, we treat our elderly with a lot of respect
because they have the knowledge and experience of so many years
of living.
1 - Impostare una generica variazione di bilancio afferente la parte
corrente sia di entrata che di spesa
2 - Trattando di spese, quale è la differenza tra scadenza
dell’obbligazione e scadenza di una fattura? Se queste avvengono
nell’anno successivo rispetto a quello corrente cosa generano,
come vanno gestite
funzionamento, permessi, compensi dei consiglieri.
What is fast fashion? Fast fashion is the term to describe how
many of us buy cheap clothes that we wear for a short time, then
throw away. Americans buy one billion garments from China
every year, and a survey showed that most women in the UK wear
a new item of clothing seven times. The critical aspects of this
system are linked to the exploitation of labor (often women and
children), but also to the disposal of excess production and
garments, destined for landfills because they cannot be recycled
2 - Il fondo pluriennale vincolato: cos’è – come si determina –
illustrare dal punto di vista contabile come viene esposto in
3 - Il candidato illustri le competenze del Consiglio comunale
Every year, people all over the world buy a total of two billion T-
shirts. In many countries, cotton clothes are cheap, but what is the
true cost of these T-shirts? Is your T-shirt green?
Cotton is a natural fibre, but it has a terrible impact on the
environment. Cotton production uses a lot of water and energy, as
well as 25% of the world’s pesticides. Even if your new T-shirt is
cheap, the environmental cost can be high.
1 - Il candidato tratti in maniera completa la variazione di peg
disposta dal responsabile di area: presupposti, motivazioni,
caratteristiche e completi l’esposizione con un caso concreto.
2 - In tema di entrate di bilancio: indicare le fasi dell’entrata e le
procedure di accertamento
3 - L’elezione del Sindaco
We have a bit of a reputation for perhaps not spending as much
time as we should in the workplace, but this really is a stereotype!
I think one of the reasons is because we’re known for the siesta,
that little sleep people say we take in the middle of the day. But I
actually don’t know anyone who has a siesta. It’s nothing but a
myth nowadays! It really is advisable to have a siesta in the
summer because it’s very hot, but people never do during the
week because they’re too busy working.
1 – Fondo di riserva: il candidato parli del fondo di riserva ,
imposti la deliberazione di prelievo dal fondo di riserva e
specifichi gli adempimenti successivi all’adozione della
2 - Il candidato illustri il piano dei conti finanziario, a cosa serve e
quali informazioni dà come è strutturato e in quale fase della
gestione del bilancio è necessario.
3 - Il candidato illustri la figura del Segretario Comunale
Generally, I think people in the UK respect older people. But life
is very busy here and perhaps we don’t always have a lot of time
for the elderly. There are about 11 million people over the age of
65 in this country and an average of 3.5 million older people live
alone. It isn’t really the tradition for our grandparents to live with
us when they grow old, and my grandfather lives in a residential
home. It’s quite common for the elderly to move to a place which
can help them when they startindingit difficult to cope on their
1 - Il risultato presunto di amministrazione
2 - Il candidato tratti della parte entrate del bilancio del Comune
illustrando nel dettaglio i tipi di entrata per titolo facendo degli
esempi di voci iscrivibili nei vari titoli.
3 - Il candidato illustri le competenze della Giunta Comunale
Three quarters of elderly people live with their families in Japan.
My grandmother Sayuri lives with us. In my country, we see the
older generation as a link to the past. They’ve lived through many
experiences and we youngsters can learn from them. When we
address senior citizens, we use “San” at the end of their name as a
sign of deep respect. To show our esteem for our older population,
we also have a special celebration called “Respect for the Aged
1 - L’ufficio servizi sociali ha la necessità di erogare dei
contributi a due famiglie bisognose, ma non ha la disponibilità
necessaria sull’apposito capitolo di spesa quali azioni può
intraprendere per il reperimento delle somme necessarie. Illustri il
contenuto dell’atto e la competenza
2 - L’iter di predisposizione e di approvazione del DUP e il suo
3 - L’accesso agli atti della pubblica amministrazione
Kelvin Doe created his own youth radio station for Sierra Leone
where he plays music and broadcasts news under the name of DJ
Focus. A few years ago, some of his creations were noticed by
university professors in the USA and Kelvin had the chance to
travel there and present his ideas at a festival for inventors in New
York. He has even given talks to engineering students at Harvard
University. He really is remarkable!
di cronoprogramma degli investimenti
2 - Il candidato tratti della parte uscite del bilancio del Comune
illustrando nel dettaglio i tipi di uscita per titolo facendo degli
esempi concreti di voci iscrivibili nei vari titoli
3 - Funzioni e responsabilità della dirigenza
In my city, we’re all really proud of Kelvin Doe, the inventor with
the most imagination in Freetown! He started inventing when he
was four years old and he loves designing electronic solutions,
especially for music, which is his passion. By the age of 13,
Kelvin was already building radios, audio speakers and amplifiers
from scrap metal and other materials he found in the rubbish. And
he created his own youth radio station for Sierra Leone.
1 - Il disavanzo di amministrazione
2 - Il servizio di economato dell’ente e gli agenti contabili :
competenze, obblighi ed adempimenti di loro competenza
3 - Amministrazione trasparente: il candidato illustri le finalità, i
contenuti e gli aggiornamenti richiesti
Did you know we have one of the longest working days that I
know of? This is because we start at eight or nine in the morning,
take an hour for lunch, and then we work from three or four in the
afternoon until about eight o’clock in the evening. These are
typical private sector working hours, although there are a lot of
civil servants who only work until three o’clock. I wish I could be
one of them! I have to work at the weekends sometimes too, and I
hate that. My work/life balance could be better, I think!
1 - A causa di un violento temporale due alberi all’interno di
un’area del comune sono caduti. E’ necessario procedere con
urgenza alla messa in sicurezza dell’area. Il responsabile LL.PP
non ha fondi sufficienti per la copertura della spesa, come può
2 - Il candidato illustri i principali adempimenti contabili e le
relative scadenze
3 - Le determinazioni
My pet is a tarantula. His name is Enrique and he’s two years old.
Tarantulas are great pets. They are small, quiet and clean and most
are quite gentle. But you must be careful when you pick them up
because you can hurt them. Tarantulas don’t need a big tank to
live in, but it needs to be warm. Tarantulas eat insects and I give
Enrique one or two crickets a week. Some of my friends don’t like
Enrique because they are scared of spiders, but I like his hairy
body and big legs. He’s a unique and interesting pet.
1 - Il candidato parli delle fasi dell’entrata ed imposti un atto di
accertamento a propria scelta indicandone le motivazioni
2 - Il candidato illustri le tipologie di fondi iscrivibili nel bilancio
di previsione
3 - L’iter di approvazione delle delibere e la relativa pubblicazione
Deepika Kurup is a young American scientist who invented a new
water purification system when she was 14 years old. On a visit to
India, she saw children drinking dirty water and this made her feel
sad. When she returned home, she started working immediately on
a solution to the problem. She developed a low-cost method to
clean water using solar power which can stop the bacteria that
grows in waste water. It was a success, and in 2012 she won the
Young Scientist Challenge Award for her invention.
1 - Cosa succede se il contratto decentrato integrativo per la
destinazione dei fondi destinati al trattamento accessorio del
personale non viene sottoscritto entro il 31 dicembre ?
2 - L’esercizio provvisorio la gestione provvisoria
3 - Diritti e doveri del dipendente pubblico
When she was 16 years old, Elif Bilgin from Istanbul discovered
an innovative new way to use banana peels. She created a new
bio-plastic with them. How amazing is that? Elif wanted to invent
a new type of plastic that causes less pollution than the traditional
petroleumbased plastics. She worked for two years to design a
new product that uses the skins of bananas because she realised
the starch and cellulose in the banana peel creates plastic. Her
environmentally-friendly bio-plastic won the 2013 Science in
Action award.
dell’Interno inaspettatamente ha concesso all’Ente un contributo a
fondo perso per la realizzazione di interventi di manutenzione
straordinaria alla scuola dell’infanzia. Le somme non sono a
bilancio come si deve procedere. Il candidato indichi in maniera
chiara anche l’allocazione a bilancio delle stesse.
2 - Il fondo crediti di dubbia esigibilità a rendiconto
3 - Il programma di mandato: contenuti, approvazione ed eventuali
adempimenti a cura degli uffici comunali
The Hobbit House
The grass on the roof insulates the building, keeping it warm in
winter and cool in summer. The roof has features such as solar
panels to provide energy and skylights to bring in natural daylight
too. There’s a living room, a bedroom, a bathroom and a kitchen
with a fridge that keeps cool, thanks to a supply of cold air from
under the house. The building is a really impressive structure and
its design is very good for the environment because it causes
hardly any pollution.
1 - Il candidato parli delle fasi della spesa ed imposti un atto di
liquidazione a propria scelta indicandone le motivazioni
2 - Con quale documento si determina l’avanzo di
amministrazione. Il candidato illustri successivamente in maniera
dettagliata la composizione dell’avanzo di amministrazione.
3 - Il responsabile per la trasparenza e anticorruzione
I’ve got two chinchillas. They are really cute, with their big, dark
eyes and soft grey fur. Chinchillas are easy to look after because
they are clean and quiet. You can’t really play with a chinchilla,
but mine are very curious and they like to sit on me. Chinchillas
need a place to run and jump: they love jumping and can jump
over one metre! They aren’t big animals, they are around 30 cm
long, but they need a big cage.
2 - Il candidato tratti del bilancio consolidato dell’ente
3 - Il funzionario responsabile del servizio economico finanziario
I’ve got a crested gecko called Dawn. She’s green and I think
she’s beautiful. Geckos are one of the easiest lizards to have as a
pet. They are small and they are very friendly. Geckos grow to
around 17– 20 cm long. They are nocturnal, and can be noisy at
night, so Dawn doesn’t live in my bedroom. She has a home
called a vivarium with a special light and some plants in it. I buy
special reptile food for her but she also likes to eat small insects.
1 - Il candidato illustri in maniera completa il mandato di
pagamento e completi l’esposizione con un caso concreto per il
pagamento di una fattura di consumi di energia elettrica del campo
Life at the bottom of the sea
For many years, scientists believed that there was no life in the
ocean below 540 m. Conditions in the deepest part of the ocean
are very challenging, and it’s hard to see how they can support
life. There is very little oxygen and light, and that means food is
hard to find. And in the ‘hadal zone’ at 11,000 m, the pressure is
one ton per cm2. But now, new research is revealing that the deep
ocean is actually a world inhabited by amazing creatures.
parte investimenti sia di entrata che di spesa
2 - Gli strumenti della programmazione del Comune
3 - Il candidato illustri i controlli interni di cui all’art. 147 del tuel
The eco-friendly school
Solar panels heat the water in the bathrooms and canteen, and a
wind turbine provides electricity. The roof is covered in plants that
provide insulation and it’s also a living classroom for pupils to
study the natural habitat of insects in biology lessons. The school
is always thinking of new ways to be ecofriendly: it has toilets that
flush rainwater, sinks made from recycled plastic yoghurt pots and
desks made of drainpipes! It’s important to be green for our future,
and it’s often the small changes that make a big difference
1 - La relazione della Giunta sulla gestione
2 - Il candidato dopo aver brevemente elencato le fasi della spesa,
esamini in maniera esaustiva la prima fase.
3 - La responsabilità patrimoniale e disciplinare del dipendente
London is a city destination where you can do lots of sightseeing,
go shopping in the most posh and fashionable markets and
warehouses in the world and try amazing food. The capital of the
UK is one of the most popular city for tourists in the world.
London is a destination to visit over and over again. A lifetime is
not enough to discover everything about this fabulous and
cosmopolitan English city!
1 - Il candidato illustri in maniera completa l’ordinativo d’incasso
e completi l’esposizione con un caso concreto relativo alla
regolarizzazione di un’entrata per addizionale comunale
2 - Le modalità di finanziamento delle spese d’investimento
3 - Il candidato illustri i controlli di cui all’art. 147-bis (controllo
di regolarità amministrativa contabile) 147-ter (controllo
strategico) e 147-quater (controllo sulle società partecipate non
Most of us think that we choose our friends based on factors like
common interests, similar backgrounds and enjoying each other’s
company, but Dr Palmer’s book opens up a whole new way of
understanding friendship. And shows us that non-verbal
communication is clearly significant in making new friends. Her
research also reveals that some people have an open body
language and use gesture and touch to make us feel more relaxed.
1 - Come si determina il fondo di cassa eventuali controlli
collegati alla cassa che il candidato farebbe in corso di gestione e
cosa farebbe in caso di cassa negativa
2 - Residui presupposti utilità significato
3 - Il responsabile del procedimento
Japan is exotic and culturally fascinating for many visitors. Last
year, it was the fastest growing travel destination in the world,
with a 24% increase in tourism. At the beginning of the decade,
the number of visitors fell a little because of an earthquake and a
tsunami. However, in recent years a new focus on tourism
promotion has helped to increase the number of international
1 - Le regole e le procedure per l’assunzione dei mutui
2 - Illustrare il risultato di amministrazione: come si determina e
come si utilizza
3 - I controlli esterni sulla gestione dell’ente (art. 148 e 148 bis del
TUEL 267/2000)
A team of scientists recently investigated the ocean off the coast
of Japan. They discovered that there is an incredible range of life
in the deepest ocean water. These animals adapted to their habitat
over many millions of years, and developed clever ways of
surviving in a hostile environment. Most of the animals of the
deep are little studied or even unknown. In nature, however,
"useful" is not synonymous with "beautiful" and these animals are
a living demonstration of this.
1 - Dal giornale di cassa del Tesoriere si evince che il sig. XY ha
effettuato un bonifico a favore del Comune di € 10.000,00 quale
canone di locazione per i locali di proprietà dell’ente da lui
occupati. Quali atti propedeutici sono stati necessari per far si che
il sig. XY abbia versato a favore dell’ente una somma, quale altro
atto deve essere predisposto per registrare tale movimento nel
bilancio? Di chi è la competenza di questi atti?
2- Il candidato illustri i principi su cui si fonda il bilancio dell’ente
3 - La conferenza di servizi ai sensi della Legge 241/90
The Cape Verde islands off the west coast of Africa are becoming
a popular package holiday destination for tourists, thanks to their
warm climate and a recent growth in development, with many new
hotels and airports. Cape Verde dues its name to the Portuguese,
who named it this way for the Senegalese peninsula of Cap Verd,
the western most point of Africa. The island of Sal, with its beach
called Santa Maria, is particularly popular with surfers.
1 - Illustrare come è formato l’avanzo di amministrazione ed
impostare una variazione di bilancio che ne preveda l’utilizzo
tenendo in considerazione che l’ente è in anticipazione di tesoreria
2- Il controllo di gestione
3 - Il revisore dei conti: nomina, ruolo e competenze
I’m 15 years old and I live on the island of La Gomera. I speak a
local language called Silbo. I’ve spoken Silbo since I was at
primary school. Although it isn’t really a language which we
speak, it’s a language that’s made up of whistle sounds! On my
island, people have used Silbo for hundreds of years because
whistling was a useful way for the islanders to communicate with
each other across the hills and valleys.
1 - La verifica dei crediti e dei debiti reciproci con i propri enti
strumentali e le società partecipate
2 - il candidato illustri il principio contabile di competenza
3 - Il piano anticorruzione (art. 1 L. 190/2012)
Adapting a book for film is known as writing a screenplay, but
just how different is a screenplay from an original story? In a
book, the author spends time describing the characters and plot
and exploring scenes in detail to develop the story as much as