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		<lastmod>2025-03-24T13:02:59+00:00</lastmod>
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	<url>
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		<lastmod>2025-03-24T13:38:50+00:00</lastmod>
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		<lastmod>2025-03-24T13:49:11+00:00</lastmod>
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		<lastmod>2025-03-24T14:17:17+00:00</lastmod>
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		<lastmod>2025-03-24T14:23:54+00:00</lastmod>
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		<lastmod>2025-03-25T08:39:02+00:00</lastmod>
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		<lastmod>2025-03-25T08:44:27+00:00</lastmod>
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		<lastmod>2025-03-25T10:02:12+00:00</lastmod>
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		<lastmod>2025-03-26T07:27:28+00:00</lastmod>
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		<lastmod>2025-03-26T08:14:59+00:00</lastmod>
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		<lastmod>2025-03-26T10:49:16+00:00</lastmod>
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		<lastmod>2025-03-26T10:55:59+00:00</lastmod>
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		<lastmod>2025-03-26T11:04:04+00:00</lastmod>
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		<lastmod>2025-03-26T11:38:51+00:00</lastmod>
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		<lastmod>2025-03-27T10:24:09+00:00</lastmod>
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		<lastmod>2025-03-27T10:43:30+00:00</lastmod>
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		<lastmod>2025-03-28T08:43:38+00:00</lastmod>
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		<lastmod>2025-03-28T08:52:12+00:00</lastmod>
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		<lastmod>2025-03-28T09:17:08+00:00</lastmod>
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		<lastmod>2025-03-28T09:32:05+00:00</lastmod>
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		<lastmod>2025-03-28T10:16:03+00:00</lastmod>
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		<lastmod>2025-03-31T09:51:41+00:00</lastmod>
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		<lastmod>2025-03-31T10:19:35+00:00</lastmod>
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		<lastmod>2025-04-01T07:37:17+00:00</lastmod>
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		<lastmod>2025-04-02T08:12:14+00:00</lastmod>
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		<lastmod>2025-04-02T08:38:08+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/rassegna-enti-locali-arriva-la-sospensione-mutui-abi-anci-upi-domande-entro-il-9-maggio</loc>
		<lastmod>2025-04-02T08:47:45+00:00</lastmod>
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		<loc>https://libram.it/appalti/2025/anac-gare-sopra-soglia-il-rup-puo-essere-presidente-della-commissione-giudicatrice</loc>
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		<loc>https://libram.it/appalti/2025/anac-la-stazione-appaltante-non-puo-subordinare-un-compenso-allesito-del-finanziamento</loc>
		<lastmod>2025-04-02T10:10:53+00:00</lastmod>
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		<lastmod>2025-04-02T10:37:38+00:00</lastmod>
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		<loc>https://libram.it/appalti/2025/anac-nelle-gare-vige-il-principio-dellunicita-dellofferta-ogni-operatore-economico-puo-presentare-una-sola-proposta</loc>
		<lastmod>2025-04-02T10:44:15+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-elezioni-amministrative-nei-comuni-delle-regioni-a-statuto-ordinario-di-domenica-25-e-lunedi-26-maggio-2025</loc>
		<lastmod>2025-04-02T11:01:37+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-referendum-abrogativi-ex-art-75-della-costituzione-nei-giorni-di-domenica-8-e-lunedi-9-giugno-2025</loc>
		<lastmod>2025-04-02T11:05:21+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-richiesta-di-parere-in-ordine-alla-composizione-della-giunta</loc>
		<lastmod>2025-04-02T11:09:17+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-accesso-agli-atti-del-consigliere-comunale-concernente-lestrazione-di-copia-decreto-fissazione-udienza-preliminare-emesso-da-tribunale</loc>
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		<loc>https://libram.it/partecipate/2025/corte-dei-conti-adozione-piano-di-razionalizzazione-anche-per-le-aziende-speciali</loc>
		<lastmod>2025-04-02T12:55:46+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/rassegna-accrual-in-pratica-il-ruolo-della-nota-integrativa-nel-bilancio-consolidato-secondo-litas-12</loc>
		<lastmod>2025-04-03T08:08:03+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/anci-pubblicata-la-legge-quadro-in-materia-di-ricostruzione-post-calamita</loc>
		<lastmod>2025-04-03T09:56:41+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/anci-aggiornamento-iter-assegnazione-risorse-piano-riqualificazione-piccoli-comuni</loc>
		<lastmod>2025-04-03T10:02:29+00:00</lastmod>
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		<lastmod>2025-04-03T10:11:58+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-amministrative-2025-elenco-enti-al-voto</loc>
		<lastmod>2025-04-03T10:16:43+00:00</lastmod>
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		<lastmod>2025-04-03T10:21:04+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-certificazione-delle-agevolazioni-per-la-promozione-delleconomia-locale</loc>
		<lastmod>2025-04-03T10:53:43+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-irpef-5-per-mille-assegnazioni-disposte-nellanno-2024</loc>
		<lastmod>2025-04-03T12:26:18+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/corte-dei-conti-utilizzo-proventi-codice-della-strada-per-indennita-turni-polizia-locale</loc>
		<lastmod>2025-04-03T12:45:42+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/corte-dei-conti-no-incentivi-specifici-ai-dipendenti-pubblici-per-lassistenza-in-contenziosi-di-lavoro</loc>
		<lastmod>2025-04-03T13:05:16+00:00</lastmod>
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		<loc>https://libram.it/tributi/2025/arera-primi-orientamenti-per-lintroduzione-della-separazione-contabile-e-amministrativa-nel-settore-dei-rifiuti-urbani</loc>
		<lastmod>2025-04-03T13:19:32+00:00</lastmod>
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		<loc>https://libram.it/partecipate/2025/corte-dei-conti-adozione-amministratore-unico-per-societa-controllata-in-crisi</loc>
		<lastmod>2025-04-03T13:28:51+00:00</lastmod>
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		<loc>https://libram.it/fiscale/2025/agenzia-delle-entrate-atti-costitutivi-del-diritto-di-superficie-su-terreni-agricoli</loc>
		<lastmod>2025-04-04T08:15:53+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/rassegna-piano-dei-flussi-di-cassa-2025-al-lavoro-sullapprovazione-del-primo-aggiornamento-trimestrale</loc>
		<lastmod>2025-04-04T08:30:45+00:00</lastmod>
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		<loc>https://libram.it/tributi/2025/corte-dei-conti-accertamenti-tributari-e-proroga-covid</loc>
		<lastmod>2025-04-04T08:42:14+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-accollo-mutuo-di-associazione</loc>
		<lastmod>2025-04-04T08:49:00+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-liquidazione-della-spesa</loc>
		<lastmod>2025-04-04T08:58:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-somme-di-competenza-dellosl</loc>
		<lastmod>2025-04-04T09:08:17+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-assunzioni-categorie-protette-possibili-anche-in-assenza-di-rendiconto-approvato-nei-termini</loc>
		<lastmod>2025-04-04T09:24:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-mancanza-dei-cronoprogrammi-di-spesa-e-fpv</loc>
		<lastmod>2025-04-04T09:29:14+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-verifiche-delleconomo-preliminari-alla-spesa</loc>
		<lastmod>2025-04-04T10:06:13+00:00</lastmod>
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		<lastmod>2025-04-04T11:00:33+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/rassegna-digitale-per-il-dipartimento-le-risorse-pnrr-residue-vanno-usate-solo-dopo-aver-completato-il-progetto</loc>
		<lastmod>2025-04-07T08:13:46+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-nella-relazione-sulla-gestione-focus-sulle-quote-accantonate</loc>
		<lastmod>2025-04-07T08:18:58+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/rassegna-def-crescita-verso-il-06-dimezzata-la-prima-stima</loc>
		<lastmod>2025-04-09T08:56:30+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/anci-centri-estivi-2025-dall8-aprile-all8-maggio-manifestazione-di-interesse-al-finanziamento</loc>
		<lastmod>2025-04-09T09:01:12+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/anac-donazioni-di-beni-e-prestazioni-di-privati-allamministrazione-valutare-il-rischio-corruzione</loc>
		<lastmod>2025-04-09T09:04:41+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/ministero-dellinterno-certificazione-dimostrativa-copertura-costo-di-alcuni-servizi-per-lanno-2022-enti-in-dissesto</loc>
		<lastmod>2025-04-09T09:22:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-eventuale-surroga-consigliere-temporaneamente-incapace-di-intendere-e-di-volere</loc>
		<lastmod>2025-04-09T09:26:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/ministero-dellinterno-riparto-dei-fondi-e-del-concorso-alla-finanza-pubblica-per-province-e-per-citta-metropolitane-delle-regioni-a-statuto-ordinario-per-il-triennio-2025-2027</loc>
		<lastmod>2025-04-09T09:34:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/agenzia-delle-entrate-nuova-classificazione-delle-attivita-economiche-ateco-2025</loc>
		<lastmod>2025-04-09T09:44:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/pa-digitale-2026-pubblicata-la-direttiva-per-la-gestione-dei-residui-pnrr</loc>
		<lastmod>2025-04-09T09:57:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/mef-supporto-alle-amministrazioni-in-merito-allapplicazione-delle-disposizioni-limitative-del-turn-over-contenute-nella-legge-di-bilancio-2025</loc>
		<lastmod>2025-04-09T10:24:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/mit-parere-su-incentivi-per-funzioni-tecniche-e-gestione-irap</loc>
		<lastmod>2025-04-09T10:33:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/anac-parere-in-merito-alla-sussistenza-di-unipotesi-di-conflitto-di-interesse-per-rapporto-di-parentela</loc>
		<lastmod>2025-04-09T11:20:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/anci-vademecum-con-adempimenti-per-la-tornata-elettorale-di-maggio</loc>
		<lastmod>2025-04-09T12:24:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-tracciabilita-finanziaria-chiarimenti-sulle-modalita-di-attuazione-della-normativa</loc>
		<lastmod>2025-04-10T07:32:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-comuni-piani-finanziari-e-tariffe-tari-slittano-al-30-giugno</loc>
		<lastmod>2025-04-11T06:13:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-fpv-e-spese-di-investimento</loc>
		<lastmod>2025-04-11T06:38:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/anac-chi-dirige-un-organismo-comunale-non-puo-amministrare-una-partecipata-regionale</loc>
		<lastmod>2025-04-11T07:24:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/mit-chiarimenti-in-merito-alla-figura-del-rup</loc>
		<lastmod>2025-04-11T07:37:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-clausole-territoriali-legittime-se-non-sono-requisiti-di-partecipazione-ma-criteri-premiali</loc>
		<lastmod>2025-04-11T07:44:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-richiesta-daccesso-agli-atti-di-un-consigliere-su-fatture-lettere-ecc-del-comune</loc>
		<lastmod>2025-04-11T07:46:16+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/rassegna-accordi-quadro-attuativi-sempre-con-specifico-cig-derivato</loc>
		<lastmod>2025-04-11T09:24:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-costruzione-adeguato-cronoprogramma-di-spesa</loc>
		<lastmod>2025-04-11T09:35:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/rassegna-delega-proroga-con-iter-veloce-transazione-per-i-tributi-locali</loc>
		<lastmod>2025-04-11T09:42:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-danno-erariale-contestabile-anche-ai-sindaci-delle-societa-in-house</loc>
		<lastmod>2025-04-11T09:50:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/mit-incentivi-per-funzioni-tecniche-in-caso-di-accordo-quadro</loc>
		<lastmod>2025-04-11T10:00:41+00:00</lastmod>
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	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/mef-approvato-il-dfp-giorgetti-momento-complicato-ma-italia-rispetta-tutti-gli-indicatori</loc>
		<lastmod>2025-04-11T10:19:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-referendum-2025-elettori-temporaneamente-residenti-allestero</loc>
		<lastmod>2025-04-11T10:25:23+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/rassegna-pnrr-i-rimborsi-agli-enti-si-perdono-tra-doppi-portali-e-rendiconti-lenti</loc>
		<lastmod>2025-04-11T10:43:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-trattamento-contabile-spese-per-la-registrazione-delle-sentenze</loc>
		<lastmod>2025-04-11T10:48:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-incremento-quota-di-partecipazione-in-un-ente-strumentale</loc>
		<lastmod>2025-04-11T10:51:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/mit-riconoscimento-incentivi-tecnici-per-procedure-di-gara-gestite-da-sua-o-cuc</loc>
		<lastmod>2025-04-11T11:06:30+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-14-2025</loc>
		<lastmod>2025-04-11T11:13:53+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/rassegna-centri-estivi-al-via-le-richieste-per-i-contributi-2025-da-presentare-entro-l8-maggio</loc>
		<lastmod>2025-04-16T07:22:17+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/rassegna-pnrr-piccoli-comuni-in-testa-nellavanzamento-della-spesa</loc>
		<lastmod>2025-04-16T07:41:19+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/ifel-bonus-rifiuti-le-osservazioni-di-anci-ifel-alla-delibera-arera-n-133-2025</loc>
		<lastmod>2025-04-16T08:12:05+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-circolare-ministero-dellinterno-schema-patto-per-la-sicurezza-urbana-su-sistemi-videosorveglianza</loc>
		<lastmod>2025-04-16T08:34:04+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/corte-dei-conti-chiarimenti-su-responsabilita-erariale-a-carico-degli-amministratori</loc>
		<lastmod>2025-04-16T10:02:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/mef-applicativo-immobili-al-via-la-rilevazione-dei-dati-dei-beni-immobili-pubblici-per-lanno-2024</loc>
		<lastmod>2025-04-16T10:09:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-conto-consegnatario-titoli-anche-per-i-consorzi</loc>
		<lastmod>2025-04-16T11:21:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-ricalcolo-del-limite-del-salario-accessorio</loc>
		<lastmod>2025-04-16T12:03:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/fiscale/2025/agenzia-delle-entrate-regime-fiscale-contributo-riduzione-canone-di-locazione</loc>
		<lastmod>2025-04-16T12:38:18+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/mit-adesione-a-convenzione-consip-e-aumento-del-quinto</loc>
		<lastmod>2025-04-16T12:47:47+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/mit-monitoraggio-efficienza-decisionale</loc>
		<lastmod>2025-04-16T12:52:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/icsc-bando-cultura-missione-comune-2025</loc>
		<lastmod>2025-04-17T07:52:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/giustizia-tributaria-esonero-imu-e-fallimento</loc>
		<lastmod>2025-04-17T08:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/novita-disposizioni-in-materia-di-tributi-regionali-e-locali-e-di-federalismo-fiscale</loc>
		<lastmod>2025-04-17T08:12:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/rassegna-elettricita-la-restituzione-delladdizionale-puo-essere-richiesta-al-fornitore</loc>
		<lastmod>2025-04-17T08:18:54+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/rassegna-decreto-pa-ecco-la-sciarada-sblocca-stipendi-per-gli-enti-locali</loc>
		<lastmod>2025-04-17T10:14:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/agenzia-delle-entrate-novita-in-materia-di-imposta-sulle-successioni-e-donazioni</loc>
		<lastmod>2025-04-17T10:31:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-termini-decadenziali-accertamento-tributi-locali</loc>
		<lastmod>2025-04-17T10:49:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/rassegna-la-riforma-della-corte-dei-conti-chiude-lepoca-dei-controlli</loc>
		<lastmod>2025-04-17T10:57:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-pnrr-rigenerazione-urbana-sottoscrizione-di-un-nuovo-atto-di-adesione-e-dobbligo</loc>
		<lastmod>2025-04-17T11:02:10+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-qualificazione-stazioni-appaltanti-nuovo-regolamento-su-accertamento-requisiti-e-sanzioni</loc>
		<lastmod>2025-04-17T11:06:39+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-opere-incompiute-e-ritardi-nei-lavori-al-via-azione-di-vigilanza-di-anac</loc>
		<lastmod>2025-04-17T11:21:22+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-in-caso-di-partecipazione-di-un-dipendente-ad-un-seminario-o-a-un-convegno-non-e-necessario-il-cig</loc>
		<lastmod>2025-04-17T11:21:54+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-4</loc>
		<lastmod>2025-04-17T11:48:25+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-obbligatorieta-dichiarazione-imu-per-avere-agevolazione-fiscale</loc>
		<lastmod>2025-04-17T12:05:50+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-imu-agevolazione-per-chi-presenta-al-comune-la-pratica-di-ristrutturazione-per-inagibilita</loc>
		<lastmod>2025-04-17T12:16:29+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/tar-accesso-agli-atti-abusa-del-diritto-chi-lo-chiede-negando-di-esporre-la-propria-offerta</loc>
		<lastmod>2025-04-17T12:27:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-lautotutela-e-la-motivazione-degli-atti-tributari</loc>
		<lastmod>2025-04-17T12:40:47+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/anci-il-30-giugno-scadenza-termine-rendicontazione-interventi-per-ciclostazioni-e-sicurezza-ciclistica</loc>
		<lastmod>2025-04-17T12:43:17+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-riparto-del-contributo-complessivo-di-euro-5-milioni-per-lanno-2025-di-cui-allarticolo-1-comma-755-della-legge-30-dicembre-2024-n-207</loc>
		<lastmod>2025-04-17T12:47:30+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-estrazione-revisore-ente-in-liquidazione</loc>
		<lastmod>2025-04-17T12:49:32+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/funzione-pubblica-efficacia-dei-provvedimenti-risolutori-gia-assunti-dagli-enti-nel-2024</loc>
		<lastmod>2025-04-17T13:11:39+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/mef-resoconto-riunione-arconet-19-marzo-2025</loc>
		<lastmod>2025-04-18T06:45:57+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-cdp-al-via-la-conversione-dei-mutui-contratti-con-intermediari-terzi</loc>
		<lastmod>2025-04-18T06:48:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/rassegna-riscossione-abolizione-dellaggio-senza-efficacia-retroattiva</loc>
		<lastmod>2025-04-18T07:56:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/ministero-dellinterno-approvazione-modalita-e-termini-dichiarazione-telematica-contributo-spese-assistenza-minori</loc>
		<lastmod>2025-04-18T08:02:02+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-elezioni-amministrative-adempimenti-in-materia-di-propaganda-elettorale</loc>
		<lastmod>2025-04-18T08:07:43+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-pnrr-nuovo-piano-asili-nido-differimento-al-30-aprile-2025-per-manifestazioni-di-interesse</loc>
		<lastmod>2025-04-18T08:17:17+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-gestione-economale-2</loc>
		<lastmod>2025-04-18T08:43:53+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-consegnatari-di-titoli-azionari</loc>
		<lastmod>2025-04-18T09:03:56+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/consiglio-dei-ministri-modifiche-alla-legge-9-agosto-2023-n-111-recante-delega-al-governo-per-la-riforma-fiscale</loc>
		<lastmod>2025-04-18T10:08:50+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-15-2025</loc>
		<lastmod>2025-04-18T10:31:42+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-arconet-2025-anno-zero-per-i-vincoli-di-finanza-pubblica</loc>
		<lastmod>2025-04-22T07:14:03+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-costituzionale-fondo-di-solidarieta-comunale-recepito-il-monito-della-sentenza-n-71-2023-non-fondate-le-questioni-di-legittimita-costituzionale</loc>
		<lastmod>2025-04-22T08:05:12+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/mef-rilevazioni-previste-dal-titolo-v-del-decreto-legislativo-30-marzo-2001-n-165-istruzioni-in-materia-di-relazione-allegata-al-conto-annuale-anno-2024-e-monitoraggio-trimestrale-anno-2025</loc>
		<lastmod>2025-04-22T11:35:13+00:00</lastmod>
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	<url>
		<loc>https://libram.it/fiscale/2025/agenzia-delle-entrate-esercizio-del-diritto-a-detrazione-iva-omessa-registrazione-delle-fatture-di-acquisto</loc>
		<lastmod>2025-04-22T14:49:06+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-corte-conti-le-19-criticita-nei-rendiconti-da-valutare-prima-dellapprovazione</loc>
		<lastmod>2025-04-23T06:41:25+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/anci-reclutamento-p-a-la-nota-sintetica-sul-decreto-legge-14-marzo-2025-n-25</loc>
		<lastmod>2025-04-24T06:28:38+00:00</lastmod>
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	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-vincoli-di-finanza-pubblica-termine-per-le-variazioni-di-bilancio-2025-2027-fissato-al-22-maggio</loc>
		<lastmod>2025-04-24T08:10:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/conferenza-stato-citta-sport-e-periferie-nuovo-avviso-2025</loc>
		<lastmod>2025-04-24T08:15:22+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-pnrr-secondo-piano-mense-scolastiche-differito-termine-aggiudicazione-lavori-al-15-maggio</loc>
		<lastmod>2025-04-24T08:29:07+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/mase-avviso-c-s-e-2025-comuni-per-la-sostenibilita-e-lefficienza-energetica</loc>
		<lastmod>2025-04-24T08:38:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/anci-centri-estivi-2025-dall8-aprile-all8-maggio-manifestazione-di-interesse-al-finanziamento-2</loc>
		<lastmod>2025-04-24T11:53:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-16-2025</loc>
		<lastmod>2025-04-24T12:00:16+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/rassegna-per-i-vecchi-dipendenti-niente-posizione-nel-tfs</loc>
		<lastmod>2025-05-05T09:11:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-assicurazione-per-le-funzioni-tecniche</loc>
		<lastmod>2025-05-05T11:14:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-trattamento-accessorio-agli-incarichi-di-elevata-qualificazione</loc>
		<lastmod>2025-05-05T11:26:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-trasferimenti-a-rendicontazione</loc>
		<lastmod>2025-05-05T11:36:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-agenti-contabili-riscossione</loc>
		<lastmod>2025-05-05T11:49:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/corte-dei-conti-segretario-responsabile-dei-pareri-tecnici-sulle-delibere-di-giunta</loc>
		<lastmod>2025-05-05T12:28:02+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-rettifica-decreto-interdipartimentale-2023-per-investimenti-opere-pubbliche-di-messa-in-sicurezza-degli-edifici-e-del-territorio</loc>
		<lastmod>2025-05-05T12:35:38+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/ministero-dellinterno-comunicazione-nuovo-iban-per-la-restituzione-delle-anticipazioni-di-liquidita-a-valere-sul-fondo-di-rotazione</loc>
		<lastmod>2025-05-05T12:38:57+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-aggiornamento-checklist-per-soggetti-attuatori-interventi-pnrr</loc>
		<lastmod>2025-05-05T12:44:25+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/ministero-dellinterno-riparto-definitivo-contributo-2023-e-2024-agli-enti-istituiti-a-seguito-di-fusione-tra-comuni</loc>
		<lastmod>2025-05-05T12:53:19+00:00</lastmod>
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		<lastmod>2025-05-05T12:57:48+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-utilizzo-cassa-vincolata</loc>
		<lastmod>2025-05-05T13:19:48+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-risultato-economico-negativo</loc>
		<lastmod>2025-05-05T13:39:05+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-esclusione-entrate-da-fondo-crediti-di-dubbia-esigibilita</loc>
		<lastmod>2025-05-05T13:50:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/rassegna-viminale-ripartiti-i-contributi-2025-per-il-trasporto-scolastico-degli-studenti-disabili</loc>
		<lastmod>2025-05-06T13:18:14+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/anci-on-line-il-quaderno-operativo-anci-sugli-adempimenti-in-materia-di-albero-della-trasparenza</loc>
		<lastmod>2025-05-07T07:05:04+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/rassegna-messa-in-sicurezza-entro-il-6-settembre-rendiconto-su-tbel-dei-contributi-per-lavori-conclusi-pena-la-revoca</loc>
		<lastmod>2025-05-07T08:11:19+00:00</lastmod>
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		<loc>https://libram.it/partecipate/2025/anac-incarico-inconferibile-per-la-legge-n-39-2013-diventa-ora-possibile-con-la-riforma-n-21-2024</loc>
		<lastmod>2025-05-07T08:38:22+00:00</lastmod>
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		<lastmod>2025-05-07T08:44:36+00:00</lastmod>
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		<loc>https://libram.it/appalti/2025/anac-un-comune-non-puo-affidare-il-trasporto-scolastico-in-modo-autonomo-se-ce-una-gara-centralizzata</loc>
		<lastmod>2025-05-07T09:19:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-consiglio-indica-i-criteri-di-nomina-rappresentanti-comunali-presso-altri-enti</loc>
		<lastmod>2025-05-07T10:10:21+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-composizione-delle-commissioni-consiliari</loc>
		<lastmod>2025-05-07T10:17:33+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-requisiti-per-nomina-organo-di-revisione-economico-finanziaria-reati-in-casellario-giudiziario</loc>
		<lastmod>2025-05-07T10:20:33+00:00</lastmod>
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		<loc>https://libram.it/appalti/2025/anac-frazionamento-artificioso-e-documentazione-carente-negli-interventi-di-messa-in-sicurezza</loc>
		<lastmod>2025-05-07T10:23:52+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/giustizia-tributaria-imu-sui-beni-merce</loc>
		<lastmod>2025-05-07T10:41:25+00:00</lastmod>
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		<loc>https://libram.it/tributi/2025/giustizia-amministrativa-regolamento-comunale-e-misure-di-contrasto-allevasione-dei-tributi-locali</loc>
		<lastmod>2025-05-07T10:56:25+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/aran-ultimi-orientamenti-applicativi-3</loc>
		<lastmod>2025-05-07T11:19:56+00:00</lastmod>
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		<lastmod>2025-05-09T10:33:38+00:00</lastmod>
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		<lastmod>2025-05-13T06:01:42+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/rassegna-tributi-locali-saltano-le-tasse-ai-turisti</loc>
		<lastmod>2025-05-13T06:20:44+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/rassegna-corte-conti-scudo-erariale-esteso-fino-al-31-dicembre</loc>
		<lastmod>2025-05-13T06:26:46+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/corte-dei-conti-funzioni-tecniche-non-previsto-incentivo-per-attivita-di-liquidazione-degli-incentivi</loc>
		<lastmod>2025-05-13T07:17:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-riparto-delle-risorse-finanziarie-destinate-alle-regioni-a-sostegno-dellassociazionismo-comunale</loc>
		<lastmod>2025-05-13T07:30:47+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-fondo-poverta-rilevazione-dei-dati-economico-finanziari-al-30-aprile-2025</loc>
		<lastmod>2025-05-13T07:34:32+00:00</lastmod>
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	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/consiglio-dei-ministri-approvazione-decreti-su-responsabilita-erariale-e-tributi-locali</loc>
		<lastmod>2025-05-13T07:44:10+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-rischio-di-sanzioni-amministrative-per-inerzia-nelle-misure-di-razionalizzazione-delle-partecipate</loc>
		<lastmod>2025-05-13T10:20:33+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-modello-22-consegnatari-delle-azioni</loc>
		<lastmod>2025-05-13T10:50:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-incremento-della-quota-di-partecipazione</loc>
		<lastmod>2025-05-13T12:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-modifica-statutaria-introduzione-figura-del-prosindaco</loc>
		<lastmod>2025-05-13T13:41:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-il-rinnovo-del-contratto-gia-scaduto-e-equiparato-a-illegittimo-affidamento-senza-gara</loc>
		<lastmod>2025-05-13T13:53:03+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-verifica-della-progettazione-non-puo-farla-chi-ha-svolto-il-progetto</loc>
		<lastmod>2025-05-13T14:09:55+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-235-milioni-di-euro-per-i-territori-colpiti-dalle-alluvioni-del-2023</loc>
		<lastmod>2025-05-13T14:22:37+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-compilazione-e-sottoscrizione-del-nuovo-atto-di-adesione-e-dobbligo-misura-m5c2i2-1-rigenerazione-urbana</loc>
		<lastmod>2025-05-14T06:24:46+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-riparto-contributo-300-milioni-di-euro-per-incremento-numero-posti-servizi-educativi-infanzia</loc>
		<lastmod>2025-05-14T06:35:27+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-verifica-di-cassa-ok-dalla-commissione-arconet-al-nuovo-prospetto-trasmesso-tramite-siope</loc>
		<lastmod>2025-05-14T06:56:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-irpef-5-per-mille-assegnazioni-disposte-nellanno-2025</loc>
		<lastmod>2025-05-14T07:08:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-irpef-5-per-mille-assegnazioni-disposte-nellanno-2024-2</loc>
		<lastmod>2025-05-14T07:17:41+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/aran-ultimi-orientamenti-applicativi-4</loc>
		<lastmod>2025-05-14T07:42:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/garante-privacy-smart-working-no-alla-geolocalizzazione-dei-dipendenti</loc>
		<lastmod>2025-05-14T09:26:37+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/gazzetta-ufficiale-reclutamento-e-funzionalita-delle-pa-conversione-d-l-25-2025</loc>
		<lastmod>2025-05-14T09:34:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/mit-premio-di-accelerazione-pnrr</loc>
		<lastmod>2025-05-14T09:42:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-fabbisogni-standard-entro-il-13-luglio-invio-dei-due-questionari-a-sogei</loc>
		<lastmod>2025-05-15T07:55:10+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-competenze-dovute-ai-componenti-dei-seggi-per-lattuazione-delle-elezioni-amministrative-nel-corso-del-2025</loc>
		<lastmod>2025-05-15T09:52:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/mit-trattamento-fiscale-irap-su-incentivi-tecnici</loc>
		<lastmod>2025-05-15T10:04:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/ministero-dellinterno-chiarimenti-su-dichiarazione-telematica-gestione-associata-servizi-assistenza-minori</loc>
		<lastmod>2025-05-15T12:31:48+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-proventi-vendita-licenza-farmacia-comunale-per-riduzione-debito</loc>
		<lastmod>2025-05-15T12:50:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-fondo-minori-piccoli-enti-in-difficolta-con-la-certificazione-delle-spese-sostenute-dagli-ambiti-territoriali</loc>
		<lastmod>2025-05-16T06:44:59+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-mancato-deposito-relazione-organo-di-controllo-sui-conti-giudiziali</loc>
		<lastmod>2025-05-16T06:57:57+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-generazione-avvisi-di-pagamento-pagopa-per-le-gare-pubblicate-da-gennaio-ad-aprile-2025-avviso-alle-stazioni-appaltanti</loc>
		<lastmod>2025-05-16T08:43:35+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministro-per-la-pubblica-amministrazione-censimento-2025-auto-pa</loc>
		<lastmod>2025-05-16T08:47:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/conferenza-stato-citta-maggiori-risorse-per-i-comuni-di-abruzzo-lazio-marche-e-umbria-colpiti-dal-sisma-del-2016</loc>
		<lastmod>2025-05-16T08:49:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/mase-comunita-energetiche-firmato-il-decreto-che-modifica-la-disciplina-degli-incentivi</loc>
		<lastmod>2025-05-16T08:50:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-parificazione-del-conto-giudiziale</loc>
		<lastmod>2025-05-16T10:30:27+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-18-2025</loc>
		<lastmod>2025-05-16T10:56:22+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-arconet-classificazione-dei-beni-demaniali-verso-il-piano-dei-conti-integrato-in-attesa-dellaccrual</loc>
		<lastmod>2025-05-19T10:46:04+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-lite-temeraria-anche-nel-processo-tributario</loc>
		<lastmod>2025-05-19T12:07:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/corte-costituzionale-processo-tributario-deposito-di-nuovi-documenti-in-appello-limitati</loc>
		<lastmod>2025-05-19T12:34:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/pa-la-sfida-accrual-parte-dal-patrimonio</loc>
		<lastmod>2025-05-21T08:43:57+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/corte-dei-conti-pnrr-relazione-sullo-stato-di-attuazione-al-secondo-semestre-2024</loc>
		<lastmod>2025-05-21T10:11:48+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-spesa-per-rapporti-di-lavoro-flessibile-no-deroghe-per-enti-medi</loc>
		<lastmod>2025-05-21T10:27:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-modifica-statutaria-riguardante-deleghe-del-sindaco-a-privati-cittadini</loc>
		<lastmod>2025-05-21T12:55:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-referendum-2025-nuovo-portale-del-viminale-per-rendicontazioni-comuni</loc>
		<lastmod>2025-05-22T07:23:25+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/mit-pubblicato-in-gazzetta-ufficiale-il-decreto-legge-misure-urgenti-per-infrastrutture-strategiche-e-trasporti</loc>
		<lastmod>2025-05-22T10:54:32+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/conferenza-stato-citta-enti-locali-le-nuove-norme-su-reclutamento-organizzazione-e-rafforzamento</loc>
		<lastmod>2025-05-22T11:03:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/ministero-dellinterno-riaperta-procedura-certificazione-contributo-indennita-amministratori-anno-2023</loc>
		<lastmod>2025-05-22T11:28:54+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/ifel-la-sperimentazione-del-progetto-di-digitalizzazione-dei-pagamenti-con-siope-e-per-lallineamento-della-pcc</loc>
		<lastmod>2025-05-23T06:48:30+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-contributo-c-d-piccole-opere-proroga-trasmissione-rendiconto</loc>
		<lastmod>2025-05-23T07:49:38+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-caratteristiche-gestione-fondo-economale</loc>
		<lastmod>2025-05-23T08:49:21+00:00</lastmod>
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	<url>
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		<lastmod>2025-05-23T09:25:45+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-attestazioni-oiv-in-materia-di-trasparenza-dal-3-giugno-compilazione-delle-rilevazioni</loc>
		<lastmod>2025-05-23T09:31:03+00:00</lastmod>
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	<url>
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	<url>
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		<lastmod>2025-05-23T09:34:48+00:00</lastmod>
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	<url>
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		<lastmod>2025-05-23T09:35:54+00:00</lastmod>
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		<lastmod>2025-05-23T10:30:22+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-allarme-anci-ifel-sui-tempi-di-pagamento-quando-il-durc-e-sotto-esame</loc>
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	<url>
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		<loc>https://libram.it/appalti/2025/tar-cronoprogramma-lavori-liberamente-accessibile</loc>
		<lastmod>2025-05-29T06:31:11+00:00</lastmod>
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		<lastmod>2025-05-29T07:24:06+00:00</lastmod>
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		<lastmod>2025-05-29T11:56:09+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-dipendente-pubblico-e-presidente-consiglio-di-amministrazione</loc>
		<lastmod>2025-05-30T08:57:24+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/corte-dei-conti-tempistiche-erogazione-incentivi-funzioni-tecniche</loc>
		<lastmod>2025-05-30T09:02:09+00:00</lastmod>
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		<lastmod>2025-05-30T09:07:03+00:00</lastmod>
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	<url>
		<loc>https://libram.it/revisione/2025/corte-dei-conti-5</loc>
		<lastmod>2025-05-30T09:12:56+00:00</lastmod>
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		<lastmod>2025-05-30T09:56:02+00:00</lastmod>
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		<loc>https://libram.it/revisione/2025/corte-dei-conti-omesso-invio-relazione-revisori-sul-rendiconto</loc>
		<lastmod>2025-05-30T09:57:40+00:00</lastmod>
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		<lastmod>2025-06-03T10:02:30+00:00</lastmod>
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		<lastmod>2025-06-03T13:39:24+00:00</lastmod>
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		<lastmod>2025-06-03T13:53:17+00:00</lastmod>
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		<lastmod>2025-06-04T09:52:23+00:00</lastmod>
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		<lastmod>2025-06-04T10:24:29+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-04T10:38:55+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-opposizione-allattacco-sulla-riforma-dei-conti</loc>
		<lastmod>2025-06-04T10:57:03+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-04T11:31:51+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/corte-dei-conti-fasi-gestione-risorse-destinate-alla-contrattazione-collettiva</loc>
		<lastmod>2025-06-04T11:58:46+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/giustizia-amministrativa-sospensione-attivita-in-caso-di-irregolarita-nei-tributi-locali</loc>
		<lastmod>2025-06-04T13:28:04+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-classificazione-passivita-potenziali-da-contezioso</loc>
		<lastmod>2025-06-04T13:54:45+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-pnrr-terzo-piano-asili-nido-riapertura-termini-presentazione-manifestazione-di-interesse</loc>
		<lastmod>2025-06-05T13:11:01+00:00</lastmod>
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		<loc>https://libram.it/appalti/2025/anac-non-compatibili-con-la-normativa-europea-limiti-quantitativi-alla-partecipazione-agli-rti</loc>
		<lastmod>2025-06-05T13:16:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-ministero-istruzione-pubblicato-bando-riqualificazione-e-messa-in-sicurezza-palestre-scolastiche</loc>
		<lastmod>2025-06-05T13:23:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-riparto-delle-risorse-del-fondo-in-favore-dei-comuni-colpiti-da-eventi-alluvionali-anno-2023</loc>
		<lastmod>2025-06-05T13:44:29+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/corte-dei-conti-importanza-di-unistruttoria-preliminare-per-concessioni-contributi</loc>
		<lastmod>2025-06-06T06:12:56+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/rassegna-riforma-del-fisco-locale-ecco-i-testi-definitivi-rottamazione-anche-per-le-camere-di-commercio</loc>
		<lastmod>2025-06-06T06:22:03+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-mantenimento-dei-residui-attivi</loc>
		<lastmod>2025-06-06T07:53:16+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-importi-indennita-e-gettoni-di-presenza-dei-consiglieri-comunali</loc>
		<lastmod>2025-06-06T08:00:14+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/rassegna-caro-materiali-dal-1-luglio-le-domande-di-contributo-per-i-lavori-di-gennaio-maggio-2025</loc>
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		<loc>https://libram.it/personale/2025/anci-dl-infrastrutture-nota-sugli-incentivi-funzioni-tecniche-dopo-le-recenti-novita-normative-e-giurisprudenziali</loc>
		<lastmod>2025-06-06T08:39:12+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-06T08:42:51+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-nomina-di-ulteriori-assessori</loc>
		<lastmod>2025-06-06T08:45:43+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-pnrr-secondo-piano-mense-su-sito-ministero-istruzione-e-merito-lo-scorrimento-graduatoria</loc>
		<lastmod>2025-06-06T09:21:06+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-la-nota-di-lettura-al-decreto-pnrr-scuola</loc>
		<lastmod>2025-06-06T09:23:05+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-06T10:23:00+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-09T06:31:55+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-nota-sul-decreto-fondo-prosecuzione-opere-pubbliche</loc>
		<lastmod>2025-06-09T06:49:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-conto-alla-rovescia-per-lerogazione-del-fondo-di-solidarieta-comunale-2025</loc>
		<lastmod>2025-06-09T06:50:24+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/consiglio-di-stato-divieto-cessione-reti-e-impianti-per-erogazione-servizio-pubblico-locale</loc>
		<lastmod>2025-06-09T07:29:40+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-termine-presentazione-e-deposito-conti-giudiziali</loc>
		<lastmod>2025-06-09T08:58:31+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/rassegna-pnrr-ok-dalla-commissione-ue-alla-rimodulazione-ma-allarme-su-sfide-e-ritardi</loc>
		<lastmod>2025-06-09T09:31:23+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/anci-on-line-il-quaderno-operativo-per-i-neo-amministratori-locali-elezioni-amministrative-2025</loc>
		<lastmod>2025-06-09T09:40:07+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-09T11:36:03+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/servizi-pubblici-locali-come-cambia-la-relazione-annuale-sulla-gestione-con-il-decreto-concorrenza-2025</loc>
		<lastmod>2025-06-10T07:34:39+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-risorse-fondo-opere-pubbliche-negli-enti-locali-in-condizione-di-scioglimento</loc>
		<lastmod>2025-06-10T12:52:33+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-misure-m5c2i2-1-e-m5c2i2-2-modalita-di-erogazione-delle-risorse</loc>
		<lastmod>2025-06-10T12:52:53+00:00</lastmod>
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	<url>
		<loc>https://libram.it/news-libere/2025/fabbisogni-standard-questionari-nuovi</loc>
		<lastmod>2025-06-10T14:50:38+00:00</lastmod>
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	<url>
		<loc>https://libram.it/fiscale/2025/agenzia-delle-entrate-contratto-di-concessione-e-impatto-iva-nella-riqualificazione-urbana</loc>
		<lastmod>2025-06-11T06:52:14+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/rassegna-contratto-in-stallo-e-rischio-risorse-sindacati-sempre-piu-spaccati</loc>
		<lastmod>2025-06-12T07:32:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/mef-proroga-al-27-giugno-scadenza-inserimento-dati-revisione-periodica-delle-partecipazioni-pubbliche</loc>
		<lastmod>2025-06-12T07:41:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/anci-mimit-servizi-pubblici-locali-non-a-rete-pubblicato-il-decreto-schemi-bando-gara-e-contratto</loc>
		<lastmod>2025-06-12T07:53:19+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/aran-diritto-alla-tutela-contrattuale-della-conservazione-del-posto-durante-il-periodo-di-prova</loc>
		<lastmod>2025-06-12T08:11:01+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/aran-retribuzione-di-posizione-dei-segretari</loc>
		<lastmod>2025-06-12T10:28:18+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/csc-pnrr-al-via-lavviso-per-i-comuni-56-milioni-per-aggiornare-i-numeri-civici</loc>
		<lastmod>2025-06-12T10:32:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/corte-dei-conti-donazione-modale-di-un-bene-da-parte-di-un-comune</loc>
		<lastmod>2025-06-12T11:09:23+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/ifel-delega-fiscale-il-documento-anci-ifel-sullo-schema-di-decreto-sulla-fiscalita-degli-enti-territoriali</loc>
		<lastmod>2025-06-13T06:10:27+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/rassegna-riforma-dei-conti-lupb-chiede-trasparenza-e-il-titolare-del-mef-apre-alle-modifiche</loc>
		<lastmod>2025-06-13T06:20:57+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-fondo-di-solidarieta-nel-dedalo-degli-acconti-taglio-temporaneo-del-7</loc>
		<lastmod>2025-06-13T06:23:25+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/anci-la-nota-di-lettura-al-decreto-pnrr-scuola-2</loc>
		<lastmod>2025-06-13T06:25:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-22-2025</loc>
		<lastmod>2025-06-13T06:58:50+00:00</lastmod>
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	<url>
		<loc>https://libram.it/fiscale/2025/agenzia-delle-entrate-regime-fiscale-compensi-membri-commissioni-esaminatrici-di-concorsi</loc>
		<lastmod>2025-06-16T07:28:05+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-comune-non-responsabile-per-entrate-sui-rifiuti-spettanti-alla-provincia-e-non-incassate</loc>
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		<lastmod>2025-06-16T08:46:31+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-rilascio-di-una-fideiussione-da-parte-del-comune</loc>
		<lastmod>2025-06-16T09:44:44+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-fondo-perdite-societa-partecipate</loc>
		<lastmod>2025-06-16T10:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-irregolarita-gestionale-economale</loc>
		<lastmod>2025-06-16T10:26:39+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-consegnatari-dei-beni-2</loc>
		<lastmod>2025-06-16T10:43:52+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/rassegna-fisco-locale-i-sindaci-contro-la-riforma-a-rischio-49-miliardi</loc>
		<lastmod>2025-06-16T11:04:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/rassegna-spoils-system-piu-ampio-negli-enti-locali</loc>
		<lastmod>2025-06-16T11:09:03+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-06-16T11:14:12+00:00</lastmod>
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	<url>
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	<url>
		<loc>https://libram.it/personale/2025/rassegna-straordinari-con-autorizzazione-implicita</loc>
		<lastmod>2025-06-16T11:37:21+00:00</lastmod>
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		<lastmod>2025-06-16T11:42:31+00:00</lastmod>
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		<lastmod>2025-06-16T11:57:44+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-17T09:57:45+00:00</lastmod>
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		<lastmod>2025-06-17T10:36:59+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/inps-incentivo-al-posticipo-del-pensionamento</loc>
		<lastmod>2025-06-17T11:10:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/ministero-dellinterno-disciplina-degli-incarichi-a-scavalco</loc>
		<lastmod>2025-06-17T11:32:14+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-18T10:26:33+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-18T10:47:00+00:00</lastmod>
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		<lastmod>2025-06-18T10:51:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anci-nuovi-criteri-calcolo-punteggio-qualificazione-delle-stazioni-appaltanti-chiarimenti-anac</loc>
		<lastmod>2025-06-18T10:56:54+00:00</lastmod>
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		<lastmod>2025-06-18T11:19:51+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-19T12:32:15+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-20T06:56:27+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-20T07:06:21+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-20T07:21:33+00:00</lastmod>
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		<lastmod>2025-06-20T07:31:47+00:00</lastmod>
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		<lastmod>2025-06-20T08:09:16+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-20T08:32:30+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-20T08:38:26+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-garanzie-fideiussorie</loc>
		<lastmod>2025-06-20T09:08:41+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-gestione-della-tesoreria</loc>
		<lastmod>2025-06-20T09:16:41+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-20T09:21:15+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-20T10:00:42+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-23T10:03:10+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-contratti-pubblici-importanza-della-forma-scritta-e-rischi-di-riconoscere-debiti-senza-documenti-validi</loc>
		<lastmod>2025-06-23T10:20:10+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/mit-garanzia-definitiva-su-accordo-quadro</loc>
		<lastmod>2025-06-23T10:50:59+00:00</lastmod>
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	<url>
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		<lastmod>2025-06-23T10:57:16+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-no-deroghe-per-limiti-di-spesa-lavoro-flessibile</loc>
		<lastmod>2025-06-23T11:10:18+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/agenzia-delle-entrate-aggiornamento-cartografia-catastale-e-archivio-censuario-catasto-terreni</loc>
		<lastmod>2025-06-23T11:26:10+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/upi-pnrr-tutte-le-province-citta-metropolitane-e-liberi-consorzi-comunali-migrano-in-cloud</loc>
		<lastmod>2025-06-23T11:43:58+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-riparto-fondo-rimborso-spese-di-organizzazione-tecnica-e-di-attuazione-per-consultazioni-referendarie-ed-amministrative-dell8-e-9-giugno-2025</loc>
		<lastmod>2025-06-23T12:04:49+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-nomina-di-ulteriori-assessori-2</loc>
		<lastmod>2025-06-23T12:15:34+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-assegnazione-del-contributo-a-copertura-della-spesa-di-progettazione-definitiva-ed-esecutiva-per-lannualita-2025</loc>
		<lastmod>2025-06-23T12:30:55+00:00</lastmod>
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	<url>
		<loc>https://libram.it/fiscale/2025/agenzia-delle-entrate-trattamento-iva-di-contributi-erogati-da-un-ente-pubblico-ad-una-fondazione</loc>
		<lastmod>2025-06-23T13:23:01+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/corte-costituzionale-contratti-pubblici-costi-manodopera-e-sicurezza</loc>
		<lastmod>2025-06-25T08:40:21+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-no-riconoscibilita-interessi-moratori-come-debiti-fuori-bilancio</loc>
		<lastmod>2025-06-25T08:50:34+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/mit-applicazione-principio-di-rotazione</loc>
		<lastmod>2025-06-25T09:12:23+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/agenzia-delle-entrate-chiarimento-su-qualificazione-fiscale-trattamenti-pensionistici-integrativi</loc>
		<lastmod>2025-06-25T09:45:39+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-principio-gratuita-incarico-a-soggetti-pensionati</loc>
		<lastmod>2025-06-25T09:54:08+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-6</loc>
		<lastmod>2025-06-25T10:53:57+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/rassegna-pnrr-ok-agli-obiettivi-di-giugno-ma-resta-il-nodo-rimodulazione</loc>
		<lastmod>2025-06-26T06:25:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-diritto-di-accesso-dei-consiglieri-comunali-agli-atti-e-documenti-inerenti-a-gare</loc>
		<lastmod>2025-06-26T07:50:15+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-rimborso-degli-oneri-sostenuti-relativi-alle-commissioni-straordinarie-degli-enti-sciolti-per-infiltrazioni-mafiose</loc>
		<lastmod>2025-06-26T08:01:24+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-qualificazione-stazioni-appaltanti-sistema-aggiornato-attiva-funzionalita-di-invio-delle-istanze</loc>
		<lastmod>2025-06-26T08:24:01+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/anci-sblocco-fondo-trattamento-accessorio-misure-giovani-e-deroghe-idonei-risultati-importanti</loc>
		<lastmod>2025-06-26T08:36:02+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-inserimento-cup-su-regis-inerenti-il-contributo-piccole-opere</loc>
		<lastmod>2025-06-26T08:37:50+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/corte-giustizia-tributaria</loc>
		<lastmod>2025-06-27T06:55:32+00:00</lastmod>
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	<url>
		<loc>https://libram.it/news-libere/2025/razionalizzazione-organismi-partecipati-occorre-motivare-su-piu-fronti</loc>
		<lastmod>2025-06-27T08:24:31+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/mit-caro-materiali-firmato-il-decreto-per-liquidare-660-mln-di-istanze-revisione-prezzi</loc>
		<lastmod>2025-06-27T08:33:01+00:00</lastmod>
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	<url>
		<loc>https://libram.it/fiscale/2025/rassegna-sulle-province-il-nodo-dellirpef-dinamica</loc>
		<lastmod>2025-06-27T08:45:25+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-recupero-crediti</loc>
		<lastmod>2025-06-27T08:56:43+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-gestione-e-rendicontazione-scorte-operative-uffici</loc>
		<lastmod>2025-06-27T09:08:58+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-violazione-termini-di-pagamento</loc>
		<lastmod>2025-06-27T09:34:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-24-2025</loc>
		<lastmod>2025-06-27T09:51:52+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/anci-nota-mef-su-trattamento-accessorio-personale-non-dirigenziale-regioni-citta-metropolitane-comuni</loc>
		<lastmod>2025-06-30T10:18:37+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-comuni-al-top-nellaccelerazione-ai-pagamenti</loc>
		<lastmod>2025-06-30T10:25:51+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-richiesta-intervento-del-prefetto-ex-art-39-c-5-del-tuoel-per-mancata-convocazione-del-consiglio</loc>
		<lastmod>2025-07-02T11:37:11+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-nomina-del-presidente-del-consiglio-comunale</loc>
		<lastmod>2025-07-02T11:40:34+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/agenzia-delle-entrate-aggiornamento-dei-terreni-filo-diretto-agenzia-comuni</loc>
		<lastmod>2025-07-02T11:45:29+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-qualificazione-delle-stazioni-appaltanti-nuove-indicazioni-generali-e-chiarimenti</loc>
		<lastmod>2025-07-02T11:49:11+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/mef-giustizia-tributaria-viadotto-autostradale-e-tosap</loc>
		<lastmod>2025-07-02T11:53:20+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/governo-italiano-positivo-avanzamento-del-pnrr-valutazione-positiva-della-commissione-europea-per-il-pagamento-della-vii-rata-pari-a-183-miliardi-di-euro</loc>
		<lastmod>2025-07-02T11:56:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-costituzionale-se-il-consiglio-non-approva-il-bilancio-in-riequilibrio-di-un-ente-in-dissesto-lo-scioglimento-dellente-e-legittimo</loc>
		<lastmod>2025-07-02T12:02:43+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-gestione-contributi-a-rendicontazione</loc>
		<lastmod>2025-07-02T12:20:54+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/corte-dei-conti-tefa-differenze-nella-prescrizione-diritto-di-credito-tra-comune-e-provincia</loc>
		<lastmod>2025-07-02T12:28:18+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/tar-data-certa-contratto-di-avvalimento</loc>
		<lastmod>2025-07-02T12:51:40+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/dipartimento-trasformazione-digitale-i-registri-dello-stato-civile-diventano-digitali</loc>
		<lastmod>2025-07-03T06:21:50+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-assegno-di-inclusione-da-luglio-al-via-il-rinnovo-delle-domande</loc>
		<lastmod>2025-07-03T08:56:14+00:00</lastmod>
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		<lastmod>2025-07-23T08:56:27+00:00</lastmod>
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		<lastmod>2025-07-23T12:39:10+00:00</lastmod>
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		<lastmod>2025-08-01T06:46:35+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-consegnatari-dei-beni-3</loc>
		<lastmod>2025-08-01T07:42:42+00:00</lastmod>
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		<lastmod>2025-08-01T07:47:30+00:00</lastmod>
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		<lastmod>2025-08-04T13:11:56+00:00</lastmod>
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		<lastmod>2025-08-04T13:17:23+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/ministro-per-la-pubblica-amministrazione-vademecum-sulla-cybersicurezza</loc>
		<lastmod>2025-08-05T07:34:04+00:00</lastmod>
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		<lastmod>2025-08-05T13:22:30+00:00</lastmod>
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		<lastmod>2025-08-05T13:30:26+00:00</lastmod>
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		<lastmod>2025-08-05T13:52:50+00:00</lastmod>
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		<lastmod>2025-08-06T06:50:44+00:00</lastmod>
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	<url>
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		<lastmod>2025-08-06T12:21:07+00:00</lastmod>
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		<lastmod>2025-08-06T12:26:30+00:00</lastmod>
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		<lastmod>2025-08-07T13:03:55+00:00</lastmod>
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		<lastmod>2025-08-07T13:36:22+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-rimborso-spese-legali-ai-dipendenti</loc>
		<lastmod>2025-08-07T13:44:02+00:00</lastmod>
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		<lastmod>2025-08-08T09:39:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-30-2025</loc>
		<lastmod>2025-08-08T10:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/fiscale/2025/gazzetta-ufficiale-dal-24-agosto-entra-in-vigore-la-modifica-alla-legge-delega-di-riforma-fiscale</loc>
		<lastmod>2025-08-11T15:30:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/fiscale/2025/agenzia-delle-entrate-riforma-fiscale-per-i-redditi-agrari-le-novita-della-circolare-12-e</loc>
		<lastmod>2025-08-12T14:00:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/mef-pcc-utilizzo-ws-cambio-certificato</loc>
		<lastmod>2025-08-14T15:35:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-irreperibilita-assoluta-non-documentata-e-illegittimita-della-notifica</loc>
		<lastmod>2025-08-22T07:21:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-niente-compensazione-automatica-delle-spese-processuali-in-caso-di-estinzione-del-giudizio-per-rinuncia</loc>
		<lastmod>2025-08-22T07:30:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/corte-dei-conti-la-violazione-delle-indicazioni-del-garante-della-privacy-puo-generare-un-danno-erariale</loc>
		<lastmod>2025-08-22T08:33:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/agcm-lautorita-contesta-la-lunga-durata-degli-affidamenti-dei-spl</loc>
		<lastmod>2025-08-22T09:31:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/rassegna-per-il-controllo-pubblico-conta-la-maggioranza-delle-quote-e-le-societa-miste-non-possono-partecipare-alle-gare</loc>
		<lastmod>2025-08-22T09:57:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/agcm-richieste-procedure-a-evidenza-pubblica-per-la-gestione-del-porto-turistico</loc>
		<lastmod>2025-08-26T07:19:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/mit-autovelox-dal-mit-via-alloperazione-verita</loc>
		<lastmod>2025-08-26T10:23:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/mef-decreto-contributo-per-riduzione-dei-tempi-di-pagamento</loc>
		<lastmod>2025-08-26T10:40:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/corte-di-cassazione-limu-non-e-dovuta-per-gli-immobili-occupati-illegalmente</loc>
		<lastmod>2025-08-26T10:45:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/corte-dei-conti-i-compensi-dei-dirigenti-pubblici-vanno-allamministrazione</loc>
		<lastmod>2025-08-26T11:52:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/mit-nuove-regole-per-autovelox-e-tutor-istituita-la-piattaforma-telematica-nazionale</loc>
		<lastmod>2025-08-26T11:57:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-fondo-pluriennale-vincolato-la-corte-conti-non-perdona-gli-errori-contabili</loc>
		<lastmod>2025-08-26T12:06:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/mef-il-modello-realizzativo-delle-comunita-energetiche-rinnovabili-cer-pubbliche-in-partenariato-pubblico-privato</loc>
		<lastmod>2025-08-26T13:20:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/anci-canoni-demaniali-marittimi-il-mit-comunica-le-tabelle-aggiornate-2025</loc>
		<lastmod>2025-08-27T08:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/mef-decreto-aggiornamento-dei-principi-contabili</loc>
		<lastmod>2025-08-27T12:29:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-inammissibile-il-quesito-sulla-prescrizione-dei-contributi</loc>
		<lastmod>2025-08-27T12:32:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/mit-parere-sul-tema-della-valutazione-dellequivalenza-delle-tutele-economiche-in-tema-di-costo-della-manodopera</loc>
		<lastmod>2025-08-27T12:34:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/accrual-ragioneria-definiti-i-requisiti-generali-per-ladeguamento-dei-sistemi-informativi</loc>
		<lastmod>2025-08-27T13:21:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-spese-di-rappresentanza-il-regolamento-e-obbligatorio</loc>
		<lastmod>2025-08-27T13:22:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-enti-locali-addio-matrice-il-nuovo-decreto-che-avvia-la-contabilita-accrual</loc>
		<lastmod>2025-08-27T13:22:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-parere-sul-tetto-ai-compensi</loc>
		<lastmod>2025-08-27T13:24:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-obbligo-di-risparmio-dalla-partecipazione-di-un-comune-allunione</loc>
		<lastmod>2025-08-27T13:24:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-chi-non-pubblica-i-bilanci-perde-la-retribuzione-di-risultato</loc>
		<lastmod>2025-08-27T13:25:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-analisi-e-ripartizione-degli-oneri-per-affido-di-minori</loc>
		<lastmod>2025-08-27T13:27:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-corte-conti-lerrore-sul-piano-di-riequilibrio-non-puo-costare-il-dissesto-se-la-legge-non-e-chiara</loc>
		<lastmod>2025-08-27T15:19:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-corte-conti-lumbria-deve-riallineare-i-conti-con-comuni-e-province</loc>
		<lastmod>2025-08-27T15:23:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-bilancio-2025-il-punto-sulle-ultime-pronunce-della-sezione-autonomie-della-corte-conti</loc>
		<lastmod>2025-08-27T15:28:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-accrual-al-debutto-certezze-sulla-carta-dubbi-sul-campo</loc>
		<lastmod>2025-08-27T15:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-31-2025</loc>
		<lastmod>2025-08-29T05:10:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-fondo-di-garanzia-debiti-commerciali-rebus-svincolo-corte-conti-solleva-una-questione-di-massima</loc>
		<lastmod>2025-09-01T07:54:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-bilanci-2026-2028-svolta-green-e-sociale-nella-contabilita-degli-enti-locali</loc>
		<lastmod>2025-09-01T08:03:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-enti-locali-e-gia-tempo-di-bilanci-la-corsa-al-2026-parte-a-settembre</loc>
		<lastmod>2025-09-01T08:08:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-chiarimento-assunzioni-nei-consorzi-di-comuni</loc>
		<lastmod>2025-09-01T08:32:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-bilancio-consolidato-quando-unasp-si-considera-controllata</loc>
		<lastmod>2025-09-01T08:38:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-rimborso-spese-di-viaggio-per-personale-in-convenzione</loc>
		<lastmod>2025-09-01T08:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/agcm-affidamenti-in-house-inefficienti</loc>
		<lastmod>2025-09-01T09:16:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-capacita-assunzionali-unioni</loc>
		<lastmod>2025-09-01T13:00:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/tar-affidamento-dei-servizi-pubblici-e-competenza-del-consiglio-comunale-non-del-dirigente</loc>
		<lastmod>2025-09-01T13:34:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/mit-pagamento-diretto-verso-agente-di-riscossione</loc>
		<lastmod>2025-09-01T13:43:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/mit-programma-triennale-degli-acquisti-di-beni-e-servizi</loc>
		<lastmod>2025-09-02T07:55:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/mit-criterio-di-aggiudicazione-appalto-di-lavori-con-manodopera-superiore-al-50</loc>
		<lastmod>2025-09-02T07:59:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/presidenza-del-consiglio-dei-ministri-pnrr-la-commissione-europea-ha-versato-allitalia-la-settima-rata-pari-a-183-miliardi-di-euro</loc>
		<lastmod>2025-09-02T08:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/mef-raccolta-normativa-pnrr-v-edizione</loc>
		<lastmod>2025-09-02T08:51:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/consiglio-di-stato-natura-giuridica-vincoli-urbanistici-per-parcheggi-pubblici</loc>
		<lastmod>2025-09-02T09:02:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-obblighi-di-pubblicazione-dei-dati-relativi-agli-incentivi-tecnici</loc>
		<lastmod>2025-09-02T09:32:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/tar-procedura-concorrenziale-per-contratti-attivi</loc>
		<lastmod>2025-09-02T09:44:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-conti-tasse-federalismo-e-pnrr-tutti-i-dossier-pre-manovra</loc>
		<lastmod>2025-09-02T10:25:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/rassegna-la-gestione-del-servizio-gravemente-insoddisfacente-mette-a-rischio-la-partecipazione</loc>
		<lastmod>2025-09-02T10:43:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/anci-attivita-educative-e-ricreative-avviso-dipartimento-famiglia-per-finanziare-iniziative-dei-comuni</loc>
		<lastmod>2025-09-02T13:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/anci-pnrr-scuole-nuove-avviso-pubblico-mim-per-affitti-e-noleggi-per-comuni-e-citta-metro-beneficiari</loc>
		<lastmod>2025-09-02T13:21:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/anci-bando-dipartimento-per-lo-sport-pnrr-sport-e-inclusione-per-i-comuni-fino-a-10-mila-abitanti</loc>
		<lastmod>2025-09-02T13:23:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/mef-modalita-per-lutilizzo-del-bonifico-bancario-o-postale-per-versamenti-a-favore-della-tesoreria</loc>
		<lastmod>2025-09-02T13:25:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-bonifici-alla-tesoreria-dello-stato-obbligo-di-indicare-la-provincia-nella-causale-istruzioni-sui-versamenti</loc>
		<lastmod>2025-09-03T12:32:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/aran-ultimi-orientamenti-applicativi-7</loc>
		<lastmod>2025-09-03T12:39:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/ministero-dellinterno-rendicontazione-spese-consultazioni-referendarie-ed-amministrative-8-e-9-giugno-2025</loc>
		<lastmod>2025-09-04T10:45:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/anac-gestione-in-house-servizio-idrico-il-controllo-dei-comuni-deve-essere-incisivo-e-non-precario</loc>
		<lastmod>2025-09-04T10:51:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-annullamento-gara-per-violazioni-del-codice-e-incompletezza-della-documentazione</loc>
		<lastmod>2025-09-04T10:54:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-varianti-illegittime-aumento-dei-costi-e-dei-tempi-dellopera</loc>
		<lastmod>2025-09-04T11:00:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/consiglio-di-stato-diritto-di-accesso-del-consigliere-comunale-e-bilanciamento-dei-contrapposti-interessi-in-particolare-del-diritto-alla-riservatezza</loc>
		<lastmod>2025-09-04T11:11:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/revisione/2025/ministero-dellinterno-quantificazione-compenso-revisori-maggiorazioni</loc>
		<lastmod>2025-09-05T05:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-debito-gli-interessi-volano-in-europa-ma-non-in-italia</loc>
		<lastmod>2025-09-05T05:54:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-incontro-giorgetti-province-gandolfi-upi-piu-investimenti-in-manovra</loc>
		<lastmod>2025-09-05T06:21:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-bilancio-2026-nidi-autonomi-e-fondo-vincoli-sotto-i-riflettori</loc>
		<lastmod>2025-09-05T07:50:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-parifica-negativa-e-procedibilita-del-conto-giudiziale</loc>
		<lastmod>2025-09-05T08:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-relazione-di-fine-mandato-non-si-possono-omettere-i-rilievi</loc>
		<lastmod>2025-09-05T08:33:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/bdap-bilanci-2025-188-comuni-ancora-al-palo-e-la-sicilia-e-un-caso-nazionale</loc>
		<lastmod>2025-09-05T08:35:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/bdap-oltre-un-terzo-delle-unioni-comuni-italiane-e-ancora-senza-bilancio-2025-non-e-solo-un-ritardo-e-un-segnale</loc>
		<lastmod>2025-09-05T08:37:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/bdap-comuni-italiani-oltre-46-miliardi-accantonati-nel-2024-ma-dove-finiscono-queste-risorse</loc>
		<lastmod>2025-09-05T08:38:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-32-2025</loc>
		<lastmod>2025-09-05T09:27:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/news-libere/2025/anac-attivato-il-nuovo-servizio-di-registrazione-utenti</loc>
		<lastmod>2025-09-10T08:45:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/ifel-e-il-sole-24-ore-su-nuovi-dati-pnrr-bene-gli-enti-locali-con-l806-dellaggiudicato</loc>
		<lastmod>2025-09-10T08:45:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-proroghe-illegittime-affidamenti-diretti-ingiustificati-criticita</loc>
		<lastmod>2025-09-10T09:05:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/mef-la-prova-nel-processo-tributario-dopo-la-riforma-fiscale-giurisprudenza-a-confronto-nellinterpretazione-dellart-7-comma-5-bis</loc>
		<lastmod>2025-09-10T11:03:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-consolidato-degli-enti-locali-senza-bilancio-delle-partecipate-si-rischia-la-revoca-degli-affidamenti</loc>
		<lastmod>2025-09-10T12:30:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/dipartimento-per-la-trasformazione-digitale-psn-prorogato-il-termine-di-adesione-alla-convenzione</loc>
		<lastmod>2025-09-10T12:32:57+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-09-17T12:19:22+00:00</lastmod>
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		<lastmod>2025-09-18T06:38:36+00:00</lastmod>
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		<lastmod>2025-09-19T07:07:11+00:00</lastmod>
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		<lastmod>2025-09-19T07:21:24+00:00</lastmod>
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		<lastmod>2025-09-19T07:24:54+00:00</lastmod>
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		<lastmod>2025-09-19T13:18:04+00:00</lastmod>
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		<lastmod>2025-09-23T06:50:38+00:00</lastmod>
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		<lastmod>2025-09-23T07:58:24+00:00</lastmod>
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		<lastmod>2025-09-23T08:36:06+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/rassegna-flussi-di-cassa-il-piano-anticipa-il-bilancio</loc>
		<lastmod>2025-09-23T08:42:51+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/rassegna-servizi-sociali-nidi-e-trasporto-disabili-conto-alla-rovescia-per-utilizzare-le-risorse-2025</loc>
		<lastmod>2025-09-23T08:45:12+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/rassegna-accrual-nella-pa-tappa-2026-traguardo-2030</loc>
		<lastmod>2025-09-23T08:52:52+00:00</lastmod>
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		<lastmod>2025-09-23T09:06:42+00:00</lastmod>
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		<lastmod>2025-09-23T09:17:07+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/corte-dei-conti-indennita-di-funzione-vice-sindaco</loc>
		<lastmod>2025-09-23T09:48:46+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/ministero-dellinterno-piccole-opere-proroga-dei-termini-per-la-rendicontazione-al-31-dicembre-2025</loc>
		<lastmod>2025-09-24T07:47:39+00:00</lastmod>
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		<lastmod>2025-09-24T08:10:13+00:00</lastmod>
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		<lastmod>2025-09-24T08:32:19+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/approfondimento-spese-di-rappresentanza</loc>
		<lastmod>2025-09-24T08:50:06+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-dissesto-finanziario-condanna-per-inerzia-agli-amministratori</loc>
		<lastmod>2025-09-24T13:18:13+00:00</lastmod>
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		<lastmod>2025-09-25T06:01:38+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-riscossione-da-regioni-e-comuni-si-allo-stralcio-se-opzionale</loc>
		<lastmod>2025-09-25T06:52:38+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/inps-dipendenti-pubblici-novita-nella-sistemazione-dei-conti-assicurativi-individuali</loc>
		<lastmod>2025-09-25T06:55:22+00:00</lastmod>
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		<lastmod>2025-09-25T07:24:06+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/senato-sviluppo-carriera-dirigenziale-e-valutazione-performance-del-personale-dirigenziale-e-non-dirigenziale-delle-pubbliche-amministrazioni</loc>
		<lastmod>2025-09-25T07:31:57+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/gpdp-pa-e-obblighi-di-trasparenza-online-il-garante-privacy-chiede-maggiori-tutele</loc>
		<lastmod>2025-09-25T12:59:33+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/gpdp-trasparenza-siti-il-garante-privacy-sanziona-un-comune</loc>
		<lastmod>2025-09-25T13:01:55+00:00</lastmod>
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	<url>
		<loc>https://libram.it/fiscale/2025/corte-dei-conti-pagamento-subappalto-e-regime-fiscale</loc>
		<lastmod>2025-09-26T07:17:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/rassegna-enti-locali-una-tantum-da-2-500-euro-con-il-doppio-rinnovo-del-contratto</loc>
		<lastmod>2025-09-26T08:14:16+00:00</lastmod>
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	<url>
		<loc>https://libram.it/revisione/2025/corte-dei-conti-mancata-trasmissione-della-relazione-sul-rendiconto-e-conseguenze-per-il-comune</loc>
		<lastmod>2025-09-26T08:52:24+00:00</lastmod>
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		<lastmod>2025-09-26T09:07:06+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-riforma-as-1457-condanna-al-30-recupero-residuo-a-carico-dellente</loc>
		<lastmod>2025-09-26T12:40:24+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/anci-ia-pubblicato-il-ddl-disposizioni-e-deleghe-al-governo-in-materia-di-intelligenza-artificiale</loc>
		<lastmod>2025-09-26T13:33:07+00:00</lastmod>
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		<lastmod>2025-09-29T12:17:19+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-accrual-al-nodo-dei-crediti-da-stato-e-regioni</loc>
		<lastmod>2025-09-29T12:33:36+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/ministero-dellinterno-contributo-stabilizzazione-del-personale-ex-ente-tabacchi-italiani-e-t-i-saldo-anno-2025</loc>
		<lastmod>2025-09-30T07:49:44+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/ministero-dellinterno-contributo-per-la-spesa-sostenuta-per-il-trattamento-economico-del-personale-assunto-a-seguito-della-soppressione-della-ex-base-nato-dellarcipelago-della-maddalena-p</loc>
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	<url>
		<loc>https://libram.it/appalti/2025/anac-aggiornato-il-bando-tipo-n-1-per-laffidamento-di-servizi-e-forniture</loc>
		<lastmod>2025-09-30T12:23:31+00:00</lastmod>
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		<lastmod>2025-09-30T12:31:15+00:00</lastmod>
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		<lastmod>2025-10-03T07:41:38+00:00</lastmod>
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		<lastmod>2025-10-03T16:09:58+00:00</lastmod>
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		<lastmod>2025-10-06T08:45:29+00:00</lastmod>
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		<lastmod>2025-10-07T07:12:43+00:00</lastmod>
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		<lastmod>2025-10-07T12:16:11+00:00</lastmod>
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		<lastmod>2025-10-07T12:18:20+00:00</lastmod>
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		<lastmod>2025-10-07T13:11:11+00:00</lastmod>
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		<lastmod>2025-10-07T13:28:44+00:00</lastmod>
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		<lastmod>2025-10-08T08:21:26+00:00</lastmod>
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		<lastmod>2025-10-09T07:35:17+00:00</lastmod>
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		<lastmod>2025-10-09T11:00:36+00:00</lastmod>
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		<lastmod>2025-10-09T11:06:09+00:00</lastmod>
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		<lastmod>2025-10-09T11:14:22+00:00</lastmod>
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		<lastmod>2025-10-10T07:24:19+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-mutuo-ed-escussione-di-fideiussione</loc>
		<lastmod>2025-10-10T07:33:13+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-improcedibilita-del-giudizio-di-conto-in-assenza-di-parifica</loc>
		<lastmod>2025-10-10T07:37:47+00:00</lastmod>
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		<lastmod>2025-10-10T07:39:57+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-tempi-di-pagamento</loc>
		<lastmod>2025-10-10T07:43:05+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-37-2025</loc>
		<lastmod>2025-10-10T10:53:19+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-nuova-rottamazione-ipotesi-esclusione-per-multe-ed-entrate-locali</loc>
		<lastmod>2025-10-13T06:47:24+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-accrual-dal-censimento-al-bilancio-come-impostare-linventariazione-nei-comuni</loc>
		<lastmod>2025-10-13T06:58:19+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-accrual-il-mef-riscrive-le-regole-del-patrimonio-pubblico-dal-controllo-alla-competenza</loc>
		<lastmod>2025-10-13T07:06:28+00:00</lastmod>
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		<loc>https://libram.it/appalti/2025/anac-affidamento-raccolta-rifiuti-la-norma-statale-prevale-su-quelle-delle-province-autonome</loc>
		<lastmod>2025-10-13T09:04:52+00:00</lastmod>
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		<lastmod>2025-10-13T09:07:16+00:00</lastmod>
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		<lastmod>2025-10-15T06:45:16+00:00</lastmod>
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	<url>
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		<lastmod>2025-10-15T07:05:20+00:00</lastmod>
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		<lastmod>2025-10-15T08:10:33+00:00</lastmod>
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		<lastmod>2025-10-15T10:48:40+00:00</lastmod>
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		<lastmod>2025-10-16T11:24:45+00:00</lastmod>
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		<lastmod>2025-10-16T11:27:26+00:00</lastmod>
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	<url>
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	<url>
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		<lastmod>2025-10-17T07:39:55+00:00</lastmod>
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		<lastmod>2025-10-17T07:43:14+00:00</lastmod>
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		<lastmod>2025-10-17T07:50:13+00:00</lastmod>
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	<url>
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		<lastmod>2025-10-17T11:07:34+00:00</lastmod>
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		<lastmod>2025-10-17T11:32:09+00:00</lastmod>
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	<url>
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		<lastmod>2025-10-20T09:31:54+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-associazionismo-anno-2025</loc>
		<lastmod>2025-10-20T10:07:54+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/giustizia-amministrativa-enti-locali-in-dissesto-finanziario-e-ammissione-dei-crediti-alla-massa-passiva-il-riparto-di-giurisdizione</loc>
		<lastmod>2025-10-20T10:12:17+00:00</lastmod>
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		<lastmod>2025-10-20T10:23:26+00:00</lastmod>
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		<lastmod>2025-10-22T10:44:49+00:00</lastmod>
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		<lastmod>2025-10-23T07:16:57+00:00</lastmod>
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		<lastmod>2025-10-23T08:02:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/revisione/2025/ministero-dellinterno-elenco-dei-revisori-dei-conti-degli-enti-locali-presentazione-delle-nuove-domande-di-iscrizione-nellelenco-in-vigore-dal-1-gennaio-2026-e-adempimenti-per-i-soggetti</loc>
		<lastmod>2025-10-23T08:05:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-previsioni-di-cassa-sotto-esame-arconet-prepara-la-stretta-sui-bilanci-degli-enti</loc>
		<lastmod>2025-10-24T07:10:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/anci-legge-di-bilancio-2026-direttivo-anci-segnali-positivi-e-criticita</loc>
		<lastmod>2025-10-24T07:12:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/anci-spese-viaggio-e-soggiorno-amministratori-allineate-a-quelle-dirigenti-via-libera-della-stato-citta</loc>
		<lastmod>2025-10-24T07:14:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-compenso-amministratori-societa-pubbliche</loc>
		<lastmod>2025-10-24T07:21:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-gestione-fondo-pluriennale-vincolato</loc>
		<lastmod>2025-10-24T07:35:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/corte-dei-conti-servizi-sociali-squilibri-territoriali-nella-spesa-pro-capite-comuni</loc>
		<lastmod>2025-10-24T10:25:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/ministero-del-lavoro-durc-e-scostamento-non-grave-chiarimento-su-limiti-regolarita-contributiva</loc>
		<lastmod>2025-10-24T10:30:53+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-39-2025</loc>
		<lastmod>2025-10-24T10:58:03+00:00</lastmod>
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	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-la-farmacia-comunale-e-servizio-pubblico-di-rilevanza-economica</loc>
		<lastmod>2025-10-27T08:20:01+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/dipartimento-per-la-trasformazione-digitale-anpr-oltre-il-50-dei-comuni-italiani-ha-aderito-allo-stato-civile-digitale</loc>
		<lastmod>2025-10-27T09:39:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-cambio-di-logo-e-denominazione-di-un-gruppo-consiliare</loc>
		<lastmod>2025-10-27T09:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-speciale-manovra-fondo-crediti-liquidita-deficit-pioggia-di-novita-su-misura-degli-enti</loc>
		<lastmod>2025-10-27T09:47:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/consiglio-di-stato-tari-e-attivita-agrituristiche</loc>
		<lastmod>2025-10-27T09:55:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-ammanco-nella-gestione-del-servizio-di-riscossione-diritti-di-segreteria</loc>
		<lastmod>2025-10-28T11:56:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/rassegna-protezione-civile-scudo-sulle-responsabilita-penali-per-sindaci-e-personale</loc>
		<lastmod>2025-10-30T07:49:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-danno-erariale-da-mancato-versamento-iva</loc>
		<lastmod>2025-10-30T08:05:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-riparto-e-utilizzo-fondo-per-la-legalita-e-per-la-tutela-degli-amministratori-locali-vittime-di-atti-intimidatori</loc>
		<lastmod>2025-10-30T09:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-servizio-integrato-di-igiene-urbana-richiesta-di-annullamento-in-autotutela</loc>
		<lastmod>2025-10-30T09:54:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-aggiornato-il-manuale-sulla-qualificazione-per-lavori-superiori-ai-150-000-euro</loc>
		<lastmod>2025-10-30T09:56:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/anci-pubblicato-elenco-provvisorio-comuni-finanziati-attivita-educative-ricreative-formali-e-non-formali</loc>
		<lastmod>2025-10-30T10:03:48+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-carta-dedicata-a-te-2025-il-30-ottobre-disponibili-le-liste-consolidate-dei-beneficiari</loc>
		<lastmod>2025-10-30T10:10:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-sostituzione-dellallegato-a-al-decreto-9-maggio-2025-riparto-delle-risorse-del-fondo-in-favore-dei-comuni-colpiti-da-eventi-alluvionali</loc>
		<lastmod>2025-10-30T10:18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/agid-ia-nella-pubblica-amministrazione-al-via-una-nuova-ricognizione-condotta-da-agid</loc>
		<lastmod>2025-10-30T10:54:24+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-tarsu-scuole-approvata-in-conferenza-stato-citta-riparto-annualita-2025</loc>
		<lastmod>2025-10-30T10:56:26+00:00</lastmod>
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	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-incentivi-funzioni-tecniche-solo-per-le-attivita-rientranti-nellallegato-i-10</loc>
		<lastmod>2025-10-30T11:09:46+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/inps-pubblicazione-dei-dati-dellisee-per-gli-enti-locali</loc>
		<lastmod>2025-10-31T08:39:16+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-disponibile-il-nuovo-bando-citta-che-legge-2025</loc>
		<lastmod>2025-10-31T08:40:39+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministro-per-la-pubblica-amministrazione-al-via-lavviso-risorse-in-comune</loc>
		<lastmod>2025-10-31T08:42:30+00:00</lastmod>
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	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-manovra-fino-a-dieci-anni-per-ripianare-il-disavanzo-da-fal-degli-enti-locali-in-dissesto</loc>
		<lastmod>2025-10-31T08:46:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-pagamenti-in-conto-residui</loc>
		<lastmod>2025-10-31T08:52:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-cronoprogrammi-di-spesa</loc>
		<lastmod>2025-10-31T09:02:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-utilizzo-dellanticipazione-di-tesoreria</loc>
		<lastmod>2025-10-31T09:31:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-40-2025</loc>
		<lastmod>2025-10-31T11:05:51+00:00</lastmod>
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	<url>
		<loc>https://libram.it/attualita-di-rilievo/2025/rassegna-arconet-nessuna-riclassificazione-per-le-spese-degli-asili-nido-gia-impegnate</loc>
		<lastmod>2025-11-03T13:11:16+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/ministero-dellinterno-osservatorio-fenomeno-atti-intimidatori-verso-amministratori-locali-e-utilizzo-fondo-per-la-legalita</loc>
		<lastmod>2025-11-03T13:15:28+00:00</lastmod>
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	<url>
		<loc>https://libram.it/appalti/2025/tar-amministrazione-pubblica-non-ha-obbligo-di-valutare-tutte-le-proposte-di-finanza-di-progetto-di-privati</loc>
		<lastmod>2025-11-04T08:51:00+00:00</lastmod>
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	<url>
		<loc>https://libram.it/tributi/2025/corte-dei-conti-responsabilita-erariale-per-mancata-comunicazione-deliberazione-sulle-tariffe-tari-e-aliquote-imu</loc>
		<lastmod>2025-11-04T09:04:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/rassegna-spl-arriva-il-piano-di-risanamento-esteso-alle-eventuali-inadeguatezze-nel-servizio</loc>
		<lastmod>2025-11-04T11:24:03+00:00</lastmod>
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	<url>
		<loc>https://libram.it/revisione/2025/cndcec-pubblicato-il-parere-dellorgano-di-revisione-sulla-proposta-di-bilancio-di-previsione-2026-2028</loc>
		<lastmod>2025-11-05T08:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/aran-siglata-lipotesi-di-ccnl-per-il-comparto-funzioni-locali-triennio-2022-2024</loc>
		<lastmod>2025-11-05T08:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/tributi/2025/ifel-pubblicati-nuovi-vademecum-ifel-per-la-gestione-e-lattivita-di-accertamento-dellimu-e-della-tari</loc>
		<lastmod>2025-11-05T09:13:24+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-spettacolo-dal-vivo-dal-mic-oltre-105-milioni-per-le-periferie</loc>
		<lastmod>2025-11-06T08:35:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/upi-legge-di-bilancio-lupi-in-audizione-dalle-province-giudizio-critico-mancano-risposte-e-risorse-per-continuare-ad-investire</loc>
		<lastmod>2025-11-06T08:39:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-piattaforma-per-il-piano-anticorruzione-al-via-la-sperimentazione-della-fase-2</loc>
		<lastmod>2025-11-06T08:45:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-affidamento-servizio-raccolta-rifiuti-il-comune-deve-rifare-la-gara</loc>
		<lastmod>2025-11-06T08:48:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-surroga-di-consigliere-comunale-dimissionario</loc>
		<lastmod>2025-11-06T08:50:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/giustizia-amministrativa-il-piano-economico-finanziario-asseverato-nel-procedimento-di-project-financing</loc>
		<lastmod>2025-11-06T08:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-utilizzo-temporaneo-e-non-continuativo-per-anticipazione-tesoreria</loc>
		<lastmod>2025-11-06T09:05:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/partecipate/2025/corte-dei-conti-doppia-asseverazione-debiti-crediti-fra-comune-e-partecipate</loc>
		<lastmod>2025-11-06T09:10:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-di-cassazione-illegittimo-rinnovo-automatico-incarico-dirigenziale</loc>
		<lastmod>2025-11-06T09:16:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/corte-dei-conti-economie-pnrr-digitalizzazione-lump-sum</loc>
		<lastmod>2025-11-06T09:23:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-verifiche-contabili-spese-comuni-facenti-parte-di-un-unione</loc>
		<lastmod>2025-11-06T09:27:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-modalita-registrazione-dellimpegno-individuazione-della-copertura-finanziaria-ed-imputazione-dellincentivo-ex-art-45-del-d-lgs-36-2023</loc>
		<lastmod>2025-11-06T09:32:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/rassegna-nuovo-statuto-del-friuli-rispuntano-le-province</loc>
		<lastmod>2025-11-07T07:28:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/nota-gestione-contabile-nuovo-ccnl-comparto-enti-locali-2022-2024</loc>
		<lastmod>2025-11-07T07:37:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/anac-obbligo-di-comunicazione-dei-dati-reddituali-e-patrimoniali-per-i-dirigenti</loc>
		<lastmod>2025-11-07T08:08:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-incompatibilita-ai-sensi-dellart-65-del-decreto-legislativo-18-agosto-2000-n-267-cumulo-della-carica-di-consigliere-comunale-con-quella-di-assessore-di-altro-comune</loc>
		<lastmod>2025-11-07T08:10:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-incompatibilita-del-consigliere-comunale-ex-art-63-comma-primo-n-2-del-d-lgs-n-267-2000</loc>
		<lastmod>2025-11-07T08:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-incompatibilita-ex-art-63-comma-1-n-6-del-d-lgs-n-267-2000</loc>
		<lastmod>2025-11-07T08:14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-utilizzo-della-fascia-per-il-presidente-del-consiglio-comunale</loc>
		<lastmod>2025-11-07T08:17:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-indennita-di-fine-mandato-in-favore-dellex-vicesindaco-reggente-successivamente-eletto-sindaco</loc>
		<lastmod>2025-11-07T08:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-conferimento-cariche-di-responsabilita-di-uffici-comunali-ad-assessori</loc>
		<lastmod>2025-11-07T08:21:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/revisione/2025/corte-dei-conti-revisori-e-rapporti-reciproci-con-le-societa-partecipate</loc>
		<lastmod>2025-11-07T08:26:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/revisione/2025/corte-dei-conti-fondo-crediti-di-dubbia-esigibilita-e-organo-di-revisione</loc>
		<lastmod>2025-11-07T08:30:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/corte-dei-conti-caratteristiche-della-gestione-economale-2</loc>
		<lastmod>2025-11-07T08:40:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/ministero-dellinterno-versamento-oneri-previdenziali-per-gli-amministratori-locali-lavoratori-parasubordinati</loc>
		<lastmod>2025-11-07T10:35:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/il-sunto-ragioneria-41-2025</loc>
		<lastmod>2025-11-07T10:44:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-copertura-assicurativa-dipendenti</loc>
		<lastmod>2025-11-10T08:09:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-incarichi-di-progettazione-a-titolo-gratuito-non-ammessi-con-eccezioni-solo-in-casi-motivati</loc>
		<lastmod>2025-11-10T15:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-senza-elenco-personale-no-esclusione-operatore-che-non-presenta-piano-assorbimento</loc>
		<lastmod>2025-11-10T15:15:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/ministero-dellinterno-diritto-al-rimborso-degli-oneri-previdenziali-e-assistenziali-da-parte-degli-amministratori-locali-non-dipendenti-art-86-del-decreto-legislativo-n-267-del-18-agosto</loc>
		<lastmod>2025-11-10T15:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-parere-in-materia-di-funzionamento-organi-unione-dei-comuni</loc>
		<lastmod>2025-11-10T15:22:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/conferenza-stato-citta-ecosistemi-culturali-al-sud-italia-nuovo-bando-da-1-milione-di-euro</loc>
		<lastmod>2025-11-10T15:25:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/corte-dei-conti-incentivi-entrate-fondo-imu-tari-per-tutto-il-personale-coinvolto</loc>
		<lastmod>2025-11-11T08:26:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/contabilita/2025/rassegna-fondo-di-solidarieta-comunale-erogato-il-saldo-2025-ma-attenzione-alle-trattenute</loc>
		<lastmod>2025-11-12T11:14:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/risorse/2025/anci-mim-approva-graduatorie-risorse-a-citta-metropolitane-e-province-per-efficientamento-e-adeguamento</loc>
		<lastmod>2025-11-12T11:17:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-generazione-di-avvisi-di-pagamento-pagopa-per-gare-pubblicate-da-settembre-a-ottobre-2025</loc>
		<lastmod>2025-11-12T11:20:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/personale/2025/ministro-per-la-pubblica-amministrazione-pubblicato-lavviso-reclutamento-per-linnovazione-e-lo-sviluppo-nei-piccoli-comuni</loc>
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		<lastmod>2025-11-12T11:32:51+00:00</lastmod>
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		<lastmod>2025-11-12T11:36:57+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-mancata-convocazione-del-consiglio-comunale-a-seguito-di-mozione-sottoscritta-da-un-quinto-dei-consiglieri</loc>
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		<loc>https://libram.it/risorse/2025/ministero-dellinterno-rendicontazione-e-richiesta-saldo-contributo-tramite-tbel-contributi-agli-enti-locali-per-la-progettazione-definitiva-ed-esecutiva-annualita-2024</loc>
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		<lastmod>2025-11-13T10:18:17+00:00</lastmod>
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		<lastmod>2025-11-14T07:48:52+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/ministero-dellinterno-pareri-di-recente-pubblicazione</loc>
		<lastmod>2025-11-14T07:51:03+00:00</lastmod>
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		<lastmod>2025-11-14T07:52:38+00:00</lastmod>
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		<lastmod>2025-11-14T07:54:37+00:00</lastmod>
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		<lastmod>2025-11-17T15:18:48+00:00</lastmod>
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		<lastmod>2025-11-18T08:03:23+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/cdp-operativita-di-fine-anno-2025-per-la-concessione-e-lerogazione-di-prestiti-agli-enti-locali</loc>
		<lastmod>2025-11-18T10:25:59+00:00</lastmod>
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		<loc>https://libram.it/partecipate/2025/mef-partecipazioni-pubbliche-online-le-schede-per-la-rilevazione-dei-dati-relativi-alla-revisione-periodica-e-al-censimento-delle-partecipazioni-e-dei-rappresentanti</loc>
		<lastmod>2025-11-18T15:09:31+00:00</lastmod>
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		<lastmod>2025-11-19T08:40:34+00:00</lastmod>
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		<loc>https://libram.it/appalti/2025/anac-lavori-pnrr-in-un-comune-gravi-violazioni-e-illegittimita</loc>
		<lastmod>2025-11-19T08:45:00+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/anci-pnrr-politiche-sociali-ridefinizione-dei-termini-per-il-completamento-di-milestone-e-target</loc>
		<lastmod>2025-11-19T08:51:07+00:00</lastmod>
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		<loc>https://libram.it/personale/2025/corte-dei-conti-attivita-di-collaborazione-incentivabili-solo-quelle-svolte-in-favore-di-altri-dipendenti-pubblici</loc>
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		<loc>https://libram.it/appalti/2025/corte-dei-conti-determinazione-danno-erariale-in-appalti-e-danno-alla-concorrenza</loc>
		<lastmod>2025-11-19T09:07:31+00:00</lastmod>
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		<loc>https://libram.it/amministrativo/2025/tar-accesso-agli-atti-no-a-richieste-esplorative-e-strumentali-a-liti-civili</loc>
		<lastmod>2025-11-19T09:12:51+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/anci-sport-approvato-elenco-interventi-del-bando-pnrr-nuovi-impianti-sportivi-indoor</loc>
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		<loc>https://libram.it/risorse/2025/conferenza-stato-citta-in-gazzetta-ufficiale-il-decreto-con-le-modalita-di-riparto-delle-risorse-per-il-contrasto-delle-calamita-naturali</loc>
		<lastmod>2025-11-20T15:33:09+00:00</lastmod>
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		<loc>https://libram.it/attualita-di-rilievo/2025/ministero-dellinterno-nomina-del-commissario-sindaco-nei-comuni-inadempienti-di-cui-allarticolo-1-del-decreto-del-ministero-dellinterno-di-concerto-con-il-ministero-dell</loc>
		<lastmod>2025-11-21T08:36:59+00:00</lastmod>
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		<loc>https://libram.it/contabilita/2025/corte-dei-conti-compilazione-modello-a-1</loc>
		<lastmod>2025-11-21T09:10:59+00:00</lastmod>
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		<lastmod>2025-11-21T09:20:12+00:00</lastmod>
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		<lastmod>2025-11-24T09:01:54+00:00</lastmod>
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		<lastmod>2025-11-24T09:05:48+00:00</lastmod>
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	<url>
		<loc>https://libram.it/amministrativo/2025/giustizia-amministrativa-accesso-civico-negato-onere-sproporzionato-e-dati-gia-pubblici</loc>
		<lastmod>2025-11-24T11:14:08+00:00</lastmod>
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		<loc>https://libram.it/risorse/2025/ministero-dellinterno-approvazione-delle-modalita-di-trasmissione-dellistanza-per-la-richiesta-di-contributo-annualita-2026-previsto-per-la-copertura-delle-spese-di-progettazione</loc>
		<lastmod>2025-11-24T13:27:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://libram.it/appalti/2025/anac-servizio-trasporto-scolastico-non-si-puo-derogare-al-rispetto-dei-criteri-ambientali-minimi</loc>
		<lastmod>2025-11-24T13:30:42+00:00</lastmod>
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	<url>
		<loc>https://libram.it/risorse/2025/anci-scuola-stanziate-risorse-su-antincendio-e-sicurezza-edifici</loc>
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	<url>
		<loc>https://libram.it/amministrativo/2025/ministro-per-la-pubblica-amministrazione-indagine-sulla-conoscenza-e-luso-dellintelligenza-artificiale-del-personale-della-pa</loc>
		<lastmod>2025-11-24T13:36:29+00:00</lastmod>
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