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		<loc>https://mirapa.it/contabilita/2024/rassegna-arconet-in-attesa-del-17-correttivo-incluso-tra-gli-allegati-al-rendiconto-quello-sui-dettagli-e-impatti-dei-contratti-di-ppp</loc>
		<lastmod>2024-07-22T14:55:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-per-lanno-2023-del-fondo-in-favore-dei-piccoli-comuni-con-meno-di-500-abitanti-per-lo-svolgimento-delle-funzioni-fondamentali-anche-in-relazione-alla-perdi</loc>
		<lastmod>2024-07-22T14:57:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-contributo-cinque-per-mille-dellirpef-relativo-allanno-dimposta-2022-anno-finanziario-2023</loc>
		<lastmod>2024-07-22T14:59:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/cndcec-enti-locali-documento-dei-commercialisti-su-rendicontazione-progetti-pnrr-e-pnc</loc>
		<lastmod>2024-07-26T08:40:32+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/ministero-dellinterno-richiesta-di-parere-su-accesso-agli-atti-da-parte-dei-consiglieri-di-minoranza-su-dati-imu</loc>
		<lastmod>2024-07-26T08:42:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-personale-societa-in-house-delucidazioni-sugli-incentivi-tecnici</loc>
		<lastmod>2024-07-26T08:45:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/mef-disposizioni-contabili-per-gli-enti-locali-relative-alla-regolazione-delle-risorse-covid-19-decreto-del-ministro-dellinterno-di-concerto-con-il-ministro-delleconomia-e-delle-f</loc>
		<lastmod>2024-07-26T08:47:36+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-riforma-accrual-arconet-punta-il-dito-sui-nodi-irrisolti-degli-itas</loc>
		<lastmod>2024-07-26T08:50:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-conguagli-covid-dalla-ragioneria-le-istruzioni-per-comuni-e-province</loc>
		<lastmod>2024-07-26T08:53:34+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/agid-pubblicati-gli-avvisi-per-ladeguamento-delle-piattaforme-suap</loc>
		<lastmod>2024-07-26T08:57:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/mef-ulteriore-proroga-per-la-trasmissione-dei-dati-per-il-ristoro-delle-minori-entrate-cup-comuni-interessati-dagli-eventi-sismici-verificatisi-a-far-data-dal-24-agosto-2016-anni-2023-e-2024</loc>
		<lastmod>2024-07-26T08:59:49+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/mef-applicazione-imu-agli-immobili-utilizzati-dagli-enti-non-commerciali-enc-per-lo-svolgimento-con-modalita-non-commerciali-delle-attivita-meritevoli-di-tutela</loc>
		<lastmod>2024-07-26T09:02:38+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-nuovo-piano-dei-conti-accrual-10-dubbi-da-risolvere</loc>
		<lastmod>2024-07-29T09:31:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-scuola-mense-biologiche-intesa-in-unificata-sul-decreto-di-riparto-2024</loc>
		<lastmod>2024-07-29T09:39:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2024/anci-risoluzione-agenzia-delle-entrate-su-ripartizione-contributi-gse-alle-comunita-energetiche</loc>
		<lastmod>2024-07-29T09:42:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-via-libera-al-contratto-tipo-di-prestazione-energetica-per-gli-edifici-pubblici</loc>
		<lastmod>2024-07-29T09:49:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-approvato-contratto-tipo-di-prestazione-energetica-per-gli-edifici-della-pa</loc>
		<lastmod>2024-07-29T09:51:49+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anci-codice-appalti-le-proposte-anci-sui-temi-previsti-dalla-consultazione-del-mit-per-la-revisione</loc>
		<lastmod>2024-07-29T09:54:32+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-inconferibilita-segnalazione-a-governo-e-parlamento-proposta-di-modifica-dopo-sentenza-corte</loc>
		<lastmod>2024-07-29T09:56:57+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/ministero-dellinterno-art-86-d-lvo-267-2000-versamento-contributi-assistenziali-e-previdenziali</loc>
		<lastmod>2024-07-29T09:59:20+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-del-contributo-annuo-di-euro-10-milioni-per-ciascuno-degli-anni-dal-2024-al-2038-di-cui-allarticolo-1-comma-480-della-legge-30-dicembre-2023-n-213</loc>
		<lastmod>2024-07-29T10:04:02+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/ministero-dellinterno-pubblicazione-delle-check-list-per-le-verifiche-formali-sui-dati-di-monitoraggio-e-rendicontazione-degli-interventi-del-ministero-dellinterno-piccole-e-medie-opere-destina</loc>
		<lastmod>2024-07-29T10:08:53+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/dipartimento-per-la-trasformazione-digitale-anpr-50-milioni-di-euro-per-aderire-allo-stato-civile-digitale</loc>
		<lastmod>2024-07-29T10:17:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/mit-campo-di-applicazione-codice-dei-contratti-pubblici-affidamento-in-house-nomina-dec</loc>
		<lastmod>2024-07-29T10:19:42+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-servizio-civile-digitale-pubblicato-il-bando-2024-domande-entro-il-26-settembre-2024</loc>
		<lastmod>2024-07-29T10:22:16+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/mef-approvato-il-contratto-tipo-di-prestazione-energetica-energy-perfomance-contract</loc>
		<lastmod>2024-07-29T10:28:17+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-consolidato-pubblicato-lo-schema-dei-commercialisti-per-la-relazione-al-bilancio-2023</loc>
		<lastmod>2024-07-29T10:34:50+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/agid-online-la-mappatura-degli-indicatori-del-piano-triennale-associati-alle-gare-strategiche-attive</loc>
		<lastmod>2024-07-29T10:38:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/garante-privacy-crowdstrike-il-garante-privacy-avvia-accertamenti-sugli-effetti-del-blocco-informatico</loc>
		<lastmod>2024-07-29T10:42:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/inps-domanda-di-congedo-parentale-aggiornato-il-servizio</loc>
		<lastmod>2024-07-29T10:47:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/news-libere/2024/anac-incentivi-per-funzioni-tecniche-non-riconoscibili-negli-affidamenti-diretti-in-house</loc>
		<lastmod>2024-07-29T12:10:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/gu-disposizioni-in-materia-di-politiche-sociali-e-di-enti-del-terzo-settore</loc>
		<lastmod>2024-07-29T12:12:29+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-e-vietato-che-il-comune-provveda-alle-spese-di-manutenzione-straordinaria-della-caserma-dei-carabinieri</loc>
		<lastmod>2024-07-29T12:17:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/agid-pubblicato-il-documento-completo-della-strategia-italiana-per-lintelligenza-artificiale-2024-2026</loc>
		<lastmod>2024-07-30T10:00:49+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/cdp-modifiche-alla-circolare-cdp-n-1277-2010</loc>
		<lastmod>2024-08-19T10:33:40+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-corte-conti-la-copertura-delle-opere-a-seguito-del-mancato-finanziamento-non-e-debito-fuori-bilancio</loc>
		<lastmod>2024-08-19T10:37:21+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/rassegna-verso-la-revisione-dellimposta-di-soggiorno-gia-applicabile-per-la-gestione-dei-rifiuti</loc>
		<lastmod>2024-08-19T10:46:54+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-corte-conti-applicativo-aperto-per-i-questionari-su-bilancio-2024-e-rendiconto-2023</loc>
		<lastmod>2024-08-19T10:49:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/rassegna-carta-dedicata-a-te-entro-il-13-agosto-le-verifiche-dei-comuni-sui-beneficiari-2</loc>
		<lastmod>2024-08-19T10:54:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/cdp-aggiornamento-circolare-accesso-al-fondo-rotativo-per-la-progettualita</loc>
		<lastmod>2024-08-19T10:55:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/cdp-fondo-demolizioni-opere-abusive-esaurimento-della-dotazione-del-fondo</loc>
		<lastmod>2024-08-19T10:56:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-limiti-allassoggettamento-del-salario-accessorio</loc>
		<lastmod>2024-08-19T10:56:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-pareri-sullistituto-degli-incentivi-per-funzioni-tecniche</loc>
		<lastmod>2024-08-19T10:57:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-sicurezza-viminale-finanzia-243-sistemi-di-videosorveglianza-nei-comuni</loc>
		<lastmod>2024-08-19T10:58:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pagamenti-per-interventi-di-rigenerazione-urbana-ai-comuni-con-popolazione-inferiore-a-15-000-abitanti</loc>
		<lastmod>2024-08-19T10:58:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2024/gazzetta-ufficiale-pubblicato-d-lgs-29-luglio-2024-n-110-disposizioni-in-materia-di-riordino-del-sistema-nazionale-della-riscossione</loc>
		<lastmod>2024-08-19T10:59:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/dipartimento-casa-italia-bando-piccoli-comuni-online-il-testo-del-dpcm-con-la-graduatoria-dei-progetti-ammissibili</loc>
		<lastmod>2024-08-19T10:59:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/rassegna-carta-dedicata-a-te-entro-il-13-agosto-le-verifiche-dei-comuni-sui-beneficiari</loc>
		<lastmod>2024-08-19T10:59:40+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/rassegna-osservatorio-viminale-rischio-danno-erariale-da-mancato-esercizio-dellautotutela-obbligatoria</loc>
		<lastmod>2024-08-19T10:59:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2024/rassegna-losservatorio-conferma-contributi-obbligatori-agli-amministratori-liberi-professionisti-che-continuano-lattivita</loc>
		<lastmod>2024-08-19T11:00:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-formalizzato-il-raggiungimento-della-prima-milestone-del-pnrr-associata-alla-riforma</loc>
		<lastmod>2024-08-19T11:00:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-oltre-158mln-assegnati-dal-commissario-straordinario-per-la-rifunzionalizzazione-e-la-valorizzazione-dei-beni-confiscati-alla-criminalita</loc>
		<lastmod>2024-08-19T11:00:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-pnrr-stato-dellarte-traguardi-e-obiettivi-dopo-le-ultime-riprogrammazioni</loc>
		<lastmod>2024-08-19T13:39:41+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/ministro-per-la-pubblica-amministrazione-dirigenti-funzione-pubblica-a-scuola-di-leadership-zangrillo-presenta-corso</loc>
		<lastmod>2024-08-19T14:56:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/ministro-per-la-pubblica-amministrazione-parliamo-online-il-podcast-e-la-newsletter-di-agosto</loc>
		<lastmod>2024-08-19T14:56:38+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-rinnovato-il-protocollo-con-lantitrust</loc>
		<lastmod>2024-08-19T14:57:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/anci-tassa-di-soggiorno-pella-rassicurato-dal-ministro-a-settembre-tavolo-con-i-comuni</loc>
		<lastmod>2024-08-19T14:57:42+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/anci-finanza-locale-palazzi-bozza-di-riforma-tassa-di-soggiorno-preoccupa-i-comuni</loc>
		<lastmod>2024-08-19T14:58:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/giustizia-tributaria-notifica-via-pec-la-disponibilita-di-un-documento-nella-casella-pec-equivale-ad-avvenuta-consegna-del-documento</loc>
		<lastmod>2024-08-19T14:58:23+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/ministero-dellinterno-certificazione-della-perdita-di-gettito-imu-per-lanno-2021-accertata-alla-data-del-31-dicembre-2023</loc>
		<lastmod>2024-08-19T14:58:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pnrr-adozione-check-list-procedurali-e-di-spesa-per-lacquisto-di-immobili-terreni-e-per-la-selezione-del-personale-esterno</loc>
		<lastmod>2024-08-19T14:58:49+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-nuovo-riparto-del-fondo-per-il-rimborso-delle-spese-di-organizzazione-tecnica-e-di-attuazione-sostenute-in-occasione-delle-consultazioni-europee-dell8-e-9-giugno-2024</loc>
		<lastmod>2024-08-19T14:58:57+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-attuazione-dellarchivio-nazionale-informatizzato-dei-registri-dello-stato-civile-ansc</loc>
		<lastmod>2024-08-19T15:00:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-non-finanziabilita-di-unopera-e-debiti-fuori-bilancio</loc>
		<lastmod>2024-08-19T15:00:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-indagine-sullapplicazione-dei-principi-contabili-in-ordine-alla-verifica-della-consistenza-della-cassa</loc>
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	<url>
		<loc>https://mirapa.it/personale/2024/inps-chiarimenti-in-merito-alla-gestione-delle-posizioni-assicurative-dei-dipendenti-pubblici</loc>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-dl-coesione-anci-fa-il-punto-delle-novita-oltre-la-semplificazione-dei-vincoli-di-cassa</loc>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/agid-al-via-la-consultazione-pubblica-per-laggiornamento-delle-linee-guida-pdnd</loc>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-aree-interne-pella-bene-consultazione-del-governo-per-piano-strategico-nazionale</loc>
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	<url>
		<loc>https://mirapa.it/tributi/2024/anci-rifiuti-da-comuni-e-gestori-guida-allapplicazione-regolazione-arera-ai-contratti-di-servizio</loc>
		<lastmod>2024-08-19T15:01:19+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-spettacoli-dal-vivo-le-ultime-indicazioni-del-ministero-dellinterno</loc>
		<lastmod>2024-08-19T15:01:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/consiglio-di-stato-giustizia-amministrativa-sullobbligo-di-motivazione-in-materia-di-tariffe-della-tassa-sui-rifiuti</loc>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-piccole-e-medie-opere-fuoriuscite-dal-pnrr-adempimenti-e-scadenze</loc>
		<lastmod>2024-08-19T15:02:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-rilevazione-dati-sul-trasporto-pubblico-locale-la-comunicazione-del-ministero-delle-infrastrutture</loc>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-enti-locali-la-gestione-finanziaria-2021-2023</loc>
		<lastmod>2024-08-19T15:02:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-regressione-rendiconti-piccole-opere</loc>
		<lastmod>2024-08-19T15:02:54+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pnrr-m5c2i2-1-pagamenti-a-titolo-di-ulteriori-anticipo-e-rendiconti</loc>
		<lastmod>2024-08-19T15:03:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2024/gazzetta-ufficiale-sport-e-sostegno-didattico-alunni-con-disabilita-conversione-d-l-71-2024</loc>
		<lastmod>2024-08-19T15:03:16+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-contabilita-cosi-il-codice-appalti-cambia-i-bilanci-ecco-il-nuovo-decreto-correttivo-dellarmonizzazione</loc>
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		<loc>https://mirapa.it/personale/2024/anci-pella-ai-ministri-giustizia-e-istruzione-cada-obbligo-di-iscrizione-allalbo-per-gli-educatori</loc>
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		<loc>https://mirapa.it/amministrativo/2024/anci-i-documenti-del-mit-con-le-indicazioni-sul-pums-e-le-attivita-del-mobility-manager-darea</loc>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-al-via-il-bando-giovani-e-impresa-pella-opportunita-per-sostenere-comuni-e-territori</loc>
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		<loc>https://mirapa.it/appalti/2024/mit-riaffidamento-dei-lavori-in-caso-di-risoluzione-del-contratto</loc>
		<lastmod>2024-08-19T15:05:18+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-autovelox-la-nota-di-lettura-sul-decreto-11-aprile-2024</loc>
		<lastmod>2024-08-19T15:05:27+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-distribuzione-del-gas-arera-approva-testo-integrato-con-nuove-disposizioni-su-gare-dambito</loc>
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		<loc>https://mirapa.it/risorse/2024/anci-pella-bene-provvedimento-su-sostegno-a-fusioni-di-comuni-i-contributi-siano-erogati-subito</loc>
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		<loc>https://mirapa.it/appalti/2024/mit-riaffidamento-dei-lavori-in-caso-di-risoluzione-del-contratto-2</loc>
		<lastmod>2024-08-26T09:31:51+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-del-fondo-di-20-milioni-di-euro-per-lanno-2023-destinato-alla-promozione-delleconomia-locale-dei-comuni-con-popolazione-fino-20-000-abitanti</loc>
		<lastmod>2024-08-26T09:33:26+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-servizio-civile-digitale-pubblicato-il-bando-2024-domande-entro-il-26-settembre-2024-2</loc>
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		<loc>https://mirapa.it/risorse/2024/consiglio-dei-ministri-bandi-sport-missione-comune-2024-termine-al-30-settembre</loc>
		<lastmod>2024-08-26T09:35:01+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-ammissibilita-dellassunzione-di-un-mutuo-per-far-fronte-allescussione-di-una-fideiussione-a-garanzia-di-un-soggetto-concessionario-resosi-inadempiente</loc>
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		<loc>https://mirapa.it/risorse/2024/mef-i-criteri-di-riparto-delle-risorse-del-fondo-da-destinare-agli-enti-locali-in-deficit-di-risorse-con-riferimento-agli-effetti-dellemergenza-da-covid-19-sui-fabbisogni-di-spesa-e-sulle-mi</loc>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-delucidazioni-sulla-responsabilita-amministrativa-da-mancata-riscossione-di-entrate</loc>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-nessun-vincolo-di-destinazione-per-i-risparmi-da-rinegoziazioni-di-anticipazioni-di-cassa-ricevute-dalle-regioni</loc>
		<lastmod>2024-08-26T09:40:30+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-definizione-a-decorrere-dallanno-2024-delle-modalita-dei-criteri-e-dei-termini-per-il-riparto-e-lattribuzione-dei-contributi-spettanti-ai-comuni-facenti-p</loc>
		<lastmod>2024-09-02T12:58:46+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-del-contributo-destinato-allincremento-della-massa-attiva-della-gestione-liquidatoria</loc>
		<lastmod>2024-09-02T12:59:28+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-criteri-e-modalita-di-riparto-e-utilizzo-per-lanno-2024-del-fondo-per-la-legalita-e-per-la-tutela-degli-amministratori-locali-vittime-di-atti-intimidatori</loc>
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		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-migrazione-piattaforma-regis-nel-nuovo-piano-investimenti-bilancio-dello-stato-degli-interventi-relativi-a-medie-opere-e-piccole-opere</loc>
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		<lastmod>2024-09-02T13:33:15+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/ministro-per-la-pubblica-amministrazione-controlli-sulle-imprese-amministrazioni-al-lavoro-su-schema-censimento</loc>
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		<loc>https://mirapa.it/tributi/2024/cassazione-solo-per-la-abitazione-principale-si-applica-lesenzione-imu</loc>
		<lastmod>2024-09-02T13:39:09+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-del-lavoro-stabilizzazione-lsu-erogazione-contributo-annualita-2024-ai-comuni-con-meno-di-5-000-abitanti</loc>
		<lastmod>2024-09-02T13:43:29+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/mef-piano-strutturale-di-medio-termine-nuove-regole-e-modifiche-delle-procedure-di-bilancio</loc>
		<lastmod>2024-09-02T13:45:59+00:00</lastmod>
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		<loc>https://mirapa.it/attualita-di-rilievo/2024/rassegna-la-contabilita-accrual-parte-davvero-entro-marzo-il-calcio-dinizio-del-mef</loc>
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		<loc>https://mirapa.it/attualita-di-rilievo/2024/rassegna-piccoli-comuni-esclusi-dalla-fase-pilota</loc>
		<lastmod>2024-09-02T13:50:17+00:00</lastmod>
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		<loc>https://mirapa.it/revisione/2024/rassegna-corte-conti-prorogata-al-30-settembre-la-scadenza-per-linvio-delle-tabelle-pnrr</loc>
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		<loc>https://mirapa.it/risorse/2024/anci-mense-scolastiche-bio-pubblicato-in-gazzetta-ufficiale-decreto-riparto-risorse-2024</loc>
		<lastmod>2024-09-09T07:53:20+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/mef-piano-strutturale-di-medio-termine-nuove-regole-e-modifiche-delle-procedure-di-bilancio-2</loc>
		<lastmod>2024-09-09T07:53:58+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-anci-e-dtd-insieme-per-sostenere-la-digitalizzazione-dei-comuni-oltre-il-pnrr</loc>
		<lastmod>2024-09-09T07:54:21+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-fascicolo-virtuale-delloperatore-economico-importanti-novita-per-imprese-e-stazioni-appaltanti</loc>
		<lastmod>2024-09-09T07:54:31+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-appalto-rifiuti-scatta-la-vigilanza-preventiva</loc>
		<lastmod>2024-09-09T07:54:42+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/terremoto-italia-centrale-il-contributo-di-anac-alla-ricostruzione</loc>
		<lastmod>2024-09-09T07:55:00+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-attivita-di-verifica-per-i-comuni-beneficiari-delle-c-d-piccole-opere</loc>
		<lastmod>2024-09-09T07:55:11+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-bilancio-2025-27-tutte-le-possibilita-dei-contributi-per-gli-investimenti-degli-enti-locali</loc>
		<lastmod>2024-09-09T07:56:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pagamento-del-contributo-forfetario-una-tantum-per-il-rafforzamento-in-via-temporanea-dellofferta-dei-servizi-sociali-da-parte-dei-comuni-ospitanti-un-significativo-numero</loc>
		<lastmod>2024-09-09T08:22:25+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-mense-scolastiche-pnrr-avviso-mim-29-luglio-2024-proroga-termini-al-9-settembre-per-candidature</loc>
		<lastmod>2024-09-09T09:16:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-definizione-delle-modalita-dei-criteri-e-dei-termini-per-il-riparto-e-lattribuzione-dei-contributi-spettanti-ai-comuni-facenti-parte-delle-fusioni-realizzate-negli-a</loc>
		<lastmod>2024-09-09T09:21:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-otto-per-mille-entro-il-30-settembre-le-domande-per-interventi-di-edilizia-scolastica</loc>
		<lastmod>2024-09-09T09:26:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/ifel-la-revisione-del-sistema-sanzionatorio-degli-enti-locali-nota-di-commento-al-d-lgs-87-2024</loc>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-un-dipendente-comunale-a-tempo-pieno-puo-svolgere-attivita-lavorativa-in-unaltra-pubblica-amministrazione</loc>
		<lastmod>2024-09-09T09:30:34+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/mef-proroga-scadenza-per-linvio-dei-dati-del-conto-annuale-2023</loc>
		<lastmod>2024-09-09T09:35:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-editoria-prestazioni-di-composizione-tipografica-e-digitale-di-libri-aliquota-iva-4-per-cento</loc>
		<lastmod>2024-09-09T09:42:10+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-illegittimo-inserire-nel-bando-una-clausola-che-prevede-patrimonio-doppio-allimporto-del-contratto</loc>
		<lastmod>2024-09-09T09:44:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-divieto-balneazione-inserimento-delle-ordinanze-sindacali-sul-portale-acque-del-ministero-della-salute</loc>
		<lastmod>2024-09-09T09:46:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-33-2024</loc>
		<lastmod>2024-09-09T13:26:45+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/casi-di-studio/2024/lesempio-del-comune-di-rezzato-che-ha-beneficiato-di-una-contabilita-perfettamente-allineata-e-di-documenti-aggiornati-pronti-per-lapprovazione</loc>
		<lastmod>2024-09-09T13:29:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/casi-di-studio/2024/mira-pa-e-pnrr-strumenti-e-soluzioni-efficaci-per-la-rendicontazione</loc>
		<lastmod>2024-09-09T15:47:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/rassegna-progressioni-ferie-stipendi-tutte-le-novita-sul-tavolo-del-contratto-negli-enti-locali</loc>
		<lastmod>2024-09-16T07:15:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-cronoprogrammi-e-istruzioni-sugli-avanzi-2021-23-dei-contributi-per-sociale-nidi-e-trasporto-alunni-disabili</loc>
		<lastmod>2024-09-16T07:31:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anci-pubblicato-il-vademecum-anac-sugli-affidamenti-diretti-per-lavori-servizi-e-forniture</loc>
		<lastmod>2024-09-16T07:32:53+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anci-stazioni-appaltanti-nuovo-sistema-di-versamento-del-contributo-dovuto-allautorita-tramite-pagopa</loc>
		<lastmod>2024-09-16T07:33:03+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-carta-dedicata-a-te-disponibili-nellapplicativo-web-per-i-comuni-elenchi-definitivi-beneficiari</loc>
		<lastmod>2024-09-16T07:33:10+00:00</lastmod>
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		<loc>https://mirapa.it/news-libere/2024/ministero-dellinterno-pagamento-del-contributo-forfetario-una-tantum-per-il-rafforzamento-in-via-temporanea-dellofferta-dei-servizi-sociali-da-parte-dei-comuni-ospitanti-un-significativo-numero-2</loc>
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		<loc>https://mirapa.it/contabilita/2024/mef-commissione-tecnica-per-i-fabbisogni-standard</loc>
		<lastmod>2024-09-16T07:33:44+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-bando-sport-e-periferie-2024-dal-15-settembre-apertura-piattaforma-per-le-istanze-di-finanziamento</loc>
		<lastmod>2024-09-16T07:34:05+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-aree-protette-in-senato-ok-finanziamento-nazionale-parchi-snellimento-non-depauperi-gestione</loc>
		<lastmod>2024-09-16T07:34:13+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-centri-estivi-2024-registrato-dalla-corte-dei-conti-il-decreto-di-riparto-della-risorse</loc>
		<lastmod>2024-09-16T07:34:25+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-per-il-piano-dei-conti-via-libera-definitivo-solo-a-inizio-ottobre</loc>
		<lastmod>2024-09-16T07:34:38+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/rassegna-enti-locali-nel-nuovo-contratto-piu-lavoro-agile-e-turni-soft-per-i-dipendenti-piu-anziani</loc>
		<lastmod>2024-09-16T07:35:08+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-sperimentazione-di-un-sistema-per-la-redazione-sezione-rischi-corruttivi-e-trasparenza-del-piao</loc>
		<lastmod>2024-09-16T07:35:33+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/anci-finanza-locale-decreto-omnibus-gli-emendamenti-inviati-in-senato</loc>
		<lastmod>2024-09-16T07:36:02+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-nuova-edizione-cresco-award-citta-sostenibili-candidature-entro-il-30-settembre</loc>
		<lastmod>2024-09-16T07:36:26+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-in-favore-dei-comuni-di-confine-con-altri-paesi-europei-e-dei-comuni-costieri-interessati-dai-flussi-migratori-del-contributo-straordinario-per-lanno-2023</loc>
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		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-parere-sulla-possibilita-di-delega-del-consigliere-a-partecipare-alla-commissione-consiliare</loc>
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		<loc>https://mirapa.it/personale/2024/aran-modalita-di-riscossione-dei-contributi-dovuti-dagli-enti-locali-non-beneficiari-di-trasferimenti-da-parte-del-ministero-dellinterno-allaran-per-lanno-2024</loc>
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		<loc>https://mirapa.it/contabilita/2024/tar-deroghe-alle-convenzioni-consip-le-condizioni-per-gli-acquisti-autonomi-delle-amministrazioni-pubbliche</loc>
		<lastmod>2024-09-16T07:37:05+00:00</lastmod>
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		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-trattamento-fiscale-delle-domande-e-premi-per-concorsi-di-progettazione</loc>
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		<loc>https://mirapa.it/appalti/2024/tar-chiarimenti-sulla-posizione-del-promotore-nel-project-financing</loc>
		<lastmod>2024-09-16T07:39:09+00:00</lastmod>
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		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-trattamento-iva-sulle-cessioni-gratuite-per-finalita-umanitarie</loc>
		<lastmod>2024-09-16T07:39:17+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-nei-conti-investimenti-e-mancate-riscossioni</loc>
		<lastmod>2024-09-16T07:50:53+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-fondo-equita-e-spending-a-tappe-nel-bilancio-tecnico-al-via-da-oggi</loc>
		<lastmod>2024-09-16T07:51:46+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-34-2024</loc>
		<lastmod>2024-09-16T08:05:09+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-la-nota-di-lettura-al-decreto-attuativo-sulle-semplificazioni-e-controlli-attivita-economiche</loc>
		<lastmod>2024-09-23T07:34:18+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/corte-dei-conti-parere-sulla-gestione-del-trattamento-accessorio-del-personale-nei-comuni-privi-di-dirigenza</loc>
		<lastmod>2024-09-23T07:36:04+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-aggiornamento-rendiconti-regis-per-medie-e-piccole-opere</loc>
		<lastmod>2024-09-23T07:37:37+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-in-gazzetta-il-decreto-del-mase-sui-rifiuti-da-costruzione-e-demolizione</loc>
		<lastmod>2024-09-23T07:37:44+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-pnrr-padigitale-2026-nuovo-avviso-1-2-sul-cloud-dedicato-ai-comuni</loc>
		<lastmod>2024-09-23T07:37:52+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-isole-minori-fino-al-30-settembre-aperto-il-bando-pnrr-per-infrastrutture-sportive</loc>
		<lastmod>2024-09-23T07:37:59+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-dal-23-al-30-settembre-la-settimana-europea-dello-sport-i-comuni-sono-invitati-a-partecipare</loc>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-danno-erariale-la-corte-condanna-la-prosecuzione-di-incarichi-retribuiti-dopo-il-pensionamento</loc>
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		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-integrazione-ordine-del-giorno-poteri-sostitutivi-del-prefetto-ex-art-39-c-5-tuoel</loc>
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		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-maggiorazioni-della-c-d-tari-corrispettivo-trattamento-iva</loc>
		<lastmod>2024-09-23T07:38:29+00:00</lastmod>
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		<loc>https://mirapa.it/news-libere/2024/conferenza-stato-citta-ed-autonomie-locali-digitalizzazione-dei-comuni-le-iniziative-strategiche-del-dipartimento-per-la-trasformazione-digitale-e-anci</loc>
		<lastmod>2024-09-23T07:38:37+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-improcedibilita-del-conto-giudiziale-in-caso-di-gestione-plurisoggettiva-necessita-di-rendicontazione-analitica-delle-singole-operazioni</loc>
		<lastmod>2024-09-23T07:38:44+00:00</lastmod>
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		<loc>https://mirapa.it/tributi/2024/gu-integrazione-del-decreto-7-luglio-2023-concernente-lindividuazione-delle-fattispecie-in-materia-di-imu-in-base-alle-quali-i-comuni-possono-diversificare-le-aliquote</loc>
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		<loc>https://mirapa.it/amministrativo/2024/agid-dichiarazione-di-accessibilita-pubblicazione-entro-il-23-settembre-per-le-pa-e-le-grandi-imprese</loc>
		<lastmod>2024-09-23T07:38:57+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/anci-personale-concorso-coesione-chiarimenti-su-rendicontazione-e-sostituzione-in-caso-dimissioni</loc>
		<lastmod>2024-09-23T07:39:05+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-affidamenti-diretti-vanno-indicati-i-costi-di-manodopera-altrimenti-stazione-appaltante-in-difetto</loc>
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		<loc>https://mirapa.it/risorse/2024/anci-fondo-poverta-avviata-la-nuova-rilevazione-economico-finanziaria-al-31-agosto-2024</loc>
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		<loc>https://mirapa.it/appalti/2024/anac-misure-ritorsive-nei-confronti-di-un-whistleblower-10-000-euro-di-sanzioni-al-direttore</loc>
		<lastmod>2024-09-23T07:39:26+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-anagrafe-nazionale-della-popolazione-residente-istruzioni-per-laccesso-alla-web-application-dellanpr-tramite-utilizzo-di-identita-digitale</loc>
		<lastmod>2024-09-23T07:39:32+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/conferenza-stato-citta-ed-autonomie-locali-fondo-per-la-demolizione-di-opere-abusive-attiva-la-piattaforma-per-le-candidature-dei-comuni-per-laccesso-al-contributo</loc>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-accelera-la-riforma-della-corte-di-conti-aperture-da-opposizione-e-magistrati</loc>
		<lastmod>2024-09-23T07:42:41+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/corte-dei-conti-parere-sulla-ripartizione-degli-incentivi-per-il-personale-nelle-convenzioni-tra-comuni</loc>
		<lastmod>2024-09-23T07:50:04+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-35-2024</loc>
		<lastmod>2024-09-23T07:53:21+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/aggiornamento-su-cronoprogrammi-e-obiettivi-di-servizio-per-il-sociale-asili-nido-e-trasporto-studenti-disabili</loc>
		<lastmod>2024-09-25T09:22:04+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-pnrr-via-libera-al-nuovo-sblocca-pagamenti-ma-serve-un-decreto-attuativo</loc>
		<lastmod>2024-09-30T07:05:52+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-piano-dei-conti-ecco-i-numeri-debito-su-in-tre-fino-al-1383-ma-maxistretta-sul-deficit</loc>
		<lastmod>2024-09-30T07:07:16+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-enti-localiin-manovra-obblighi-di-accantonamento-e-replica-delle-addizionali-su-4-livelli</loc>
		<lastmod>2024-09-30T07:29:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/mef-aliquote-imu</loc>
		<lastmod>2024-09-30T07:33:21+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-le-pubbliche-amministrazione-devono-rendere-pubblici-i-loro-debiti-e-le-imprese-creditrici</loc>
		<lastmod>2024-09-30T07:36:31+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-sperimentazione-in-70-comuni-per-facilitare-la-predisposizione-del-piano-anticorruzione</loc>
		<lastmod>2024-09-30T07:38:53+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/rassegna-nuovo-codice-nel-correttivo-focus-su-equo-compenso-revisione-prezzi-e-esecuzione-integrando-gli-allegati</loc>
		<lastmod>2024-09-30T07:41:20+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/giustizia-amministrativa-dichiarazione-di-dissesto-finanziario-atto-vincolato-e-sindacato-giurisdizionale-limitato-allaccertamento-dei-presupposti-di-fatto</loc>
		<lastmod>2024-09-30T07:44:07+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/giustizia-amministrativa-questione-di-legittimita-costituzionale-sulla-perentorieta-dei-termini-per-la-presentazione-del-bilancio-stabilmente-riequilibrato-nel-t-u-e-l</loc>
		<lastmod>2024-09-30T07:47:34+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/mef-arconet-pubblicato-il-resoconto-di-settembre-relativo-alla-bdap</loc>
		<lastmod>2024-09-30T07:50:59+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-36-2024</loc>
		<lastmod>2024-09-30T08:19:44+00:00</lastmod>
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		<loc>https://mirapa.it/tributi/2024/cassazione-delucidazioni-sullobbligo-di-motivazione-negli-avvisi-di-accertamento</loc>
		<lastmod>2024-09-30T08:49:15+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/consiglio-di-stato-il-consiglio-di-stato-respinge-lappello-per-lesclusione-dai-fondi-pnrr-destinati-alla-riqualificazione-scolastica</loc>
		<lastmod>2024-09-30T08:49:21+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-contributo-anno-2024-per-la-partecipazione-dei-comuni-allattivita-di-accertamento-fiscale-e-contributivo-effettuata-nellanno-2023</loc>
		<lastmod>2024-09-30T08:49:28+00:00</lastmod>
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		<loc>https://mirapa.it/news-libere/2024/ministero-dellinterno-fondo-per-la-legalita-e-per-la-tutela-degli-amministratori-locali-vittime-di-atti-intimidatori-comunicazione-avvenuto-pagamento</loc>
		<lastmod>2024-09-30T08:49:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pagamento-addizionale-comunale-sui-diritti-dimbarco-dei-passeggeri-sugli-aeromobili-anno-2024</loc>
		<lastmod>2024-09-30T08:49:40+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-mepa-al-via-un-nuovo-percorso-formativo-gratuito-sna-per-i-dipendenti-pubblici</loc>
		<lastmod>2024-09-30T08:49:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-verifica-digitale-dei-debiti-fiscali-valida-ai-fini-degli-appalti</loc>
		<lastmod>2024-09-30T08:49:54+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-le-novita-in-materia-di-vigilanza-di-appalti-di-servizi-e-forniture</loc>
		<lastmod>2024-09-30T08:50:00+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-adeguamento-delle-indennita-comunali-e-superamento-del-principio-di-invarianza-della-spesa</loc>
		<lastmod>2024-09-30T08:50:06+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-delucidazioni-sulla-corresponsione-degli-incentivi-tecnici-per-il-collaudo-di-opere-di-urbanizzazione-realizzate-da-privati</loc>
		<lastmod>2024-09-30T08:50:21+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/ministro-per-la-pubblica-amministrazione-anticipo-tfs-tfr-prorogato-di-24-mesi-laccordo-con-le-banche</loc>
		<lastmod>2024-09-30T08:50:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/dipartimento-per-la-trasformazione-digitale-nuovi-servizi-elettorali-digitali-su-anpr</loc>
		<lastmod>2024-09-30T08:50:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/anci-il-quaderno-sulle-principali-novita-ccnl-area-funzioni-locali-dirigenti-e-segretari-comunali</loc>
		<lastmod>2024-09-30T08:50:40+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-anche-il-bilancio-tecnico-alla-banca-dati-delle-pa</loc>
		<lastmod>2024-09-30T08:50:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-pagamenti-lenti-gli-errori-nei-programmi-pesano-piu-delle-carenze-di-cassa</loc>
		<lastmod>2024-10-07T07:07:04+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/mef-pubblicato-il-piano-strutturale-di-bilancio-di-medio-termine</loc>
		<lastmod>2024-10-07T07:10:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/come-sara-il-nuovo-patto-di-stabilita-o-meglio-la-governance-economica-europea-a-partire-dal-2025</loc>
		<lastmod>2024-10-07T07:12:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/news-libere/2024/rassegna-piano-strutturale-di-bilancio-limpegno-a-lungo-termine-dellitalia-per-la-finanza-pubblica</loc>
		<lastmod>2024-10-07T07:16:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/ifel-le-modifiche-al-processo-tributario-nota-di-approfondimento</loc>
		<lastmod>2024-10-07T07:19:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-per-un-sindaco-e-in-conferibile-lincarico-di-presidente-di-consorzio-di-servizi-della-stessa-zona</loc>
		<lastmod>2024-10-07T07:19:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-lavori-sui-beni-culturali-per-cooptazione-superiori-ai-150-000-euro-serve-la-qualificazione-soa</loc>
		<lastmod>2024-10-07T07:19:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/areargs-gestione-fatture-estere</loc>
		<lastmod>2024-10-07T07:20:05+00:00</lastmod>
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		<loc>https://mirapa.it/partecipate/2024/corte-dei-conti-la-corte-dei-conti-chiarisce-leccezionalita-dellaffidamento-in-house-dei-servizi-pubblici</loc>
		<lastmod>2024-10-07T07:20:14+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-per-lattivita-di-collaudo-delle-opere-di-urbanizzazione-realizzate-da-soggetti-privati-a-scomputo-dei-relativi-oneri-non-ricorre-il-presupposto-per-il-riconoscimento-degli-in</loc>
		<lastmod>2024-10-07T07:20:20+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/giustizia-amministrativa-impugnazione-delle-delibere-tariffarie-in-tema-di-tributi-locali</loc>
		<lastmod>2024-10-07T07:20:26+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-ruolo-fondamentale-nella-risoluzione-delle-controversie</loc>
		<lastmod>2024-10-07T07:20:34+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-servizio-civile-digitale-pubblicato-il-bando-2024-prorogata-la-scadenza-domande-3-ottobre-2024</loc>
		<lastmod>2024-10-07T07:20:40+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-decreto-omnibus-dopo-luscita-dal-pnrr-arrivano-le-proroghe-per-piccole-e-medie-opere</loc>
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		<lastmod>2024-10-07T07:20:58+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/anci-dl-omnibus-la-nota-di-lettura-del-provvedimento-approvato-dalle-commissioni-del-senato</loc>
		<lastmod>2024-10-07T07:21:04+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/mef-applicativo-immobili-la-rilevazione-dei-dati-dei-beni-immobili-pubblici-riferiti-al-31-12-2023-proseguira-fino-al-18-ottobre-2024</loc>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-dal-rendiconto-2025-tutti-gli-enti-potranno-presentare-in-consiglio-il-documento-stampato-dalla-bdap</loc>
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		<lastmod>2024-10-10T13:20:11+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/ifel-ladeguamento-dei-contratti-di-servizio-gestione-rifiuti-allo-schema-tipo-arera-nota-di-chiarimento</loc>
		<lastmod>2024-10-10T13:24:48+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/anac-calcolo-del-valore-dellappalto-e-divieto-di-frazionamento-per-servizi-di-ingegneria-e-architettura</loc>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-delucidazioni-sull-improcedibilita-del-conto-degli-ex-ricevitori</loc>
		<lastmod>2024-10-14T07:14:45+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/corte-dei-conti-le-risorse-per-il-welfare-integrativo-escluse-dai-limiti-sul-trattamento-accessorio-del-personale</loc>
		<lastmod>2024-10-14T07:17:59+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-per-lanno-2024-del-contributo-straordinario-di-cui-allarticolo-15-commi-3-e-3-bis-del-decreto-legislativo-n-267-del-2000</loc>
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		<loc>https://mirapa.it/risorse/2024/anci-bando-citta-che-legge-disponibili-le-graduatorie-dei-progetti-vincitori</loc>
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		<lastmod>2024-10-14T07:19:03+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/revisione/2024/ministero-dellinterno-incarico-di-revisione-economico-finanziaria-al-dipendente-pubblico-autorizzazione-ex-articolo-53</loc>
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		<loc>https://mirapa.it/contabilita/2024/ifel-piano-strutturale-di-bilancio-le-proposte-dellanci-per-scongiurare-tagli-indiscriminati-in-vista-della-legge-di-bilancio-2025</loc>
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		<loc>https://mirapa.it/appalti/2024/anac-contributi-per-neonati-non-vanno-pubblicate-generalita-nella-sezione-amministrazione-trasparente</loc>
		<lastmod>2024-10-14T07:28:41+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/anci-contratto-corte-dei-conti-esclude-risorse-per-welfare-aziendale-da-tetto-salario-accessorio</loc>
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		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-accesso-agli-atti-da-parte-di-un-consigliere-comunale</loc>
		<lastmod>2024-10-14T07:28:53+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-parita-di-genere-nelle-giunte-in-caso-di-mutamento-del-dato-popolazione-residente</loc>
		<lastmod>2024-10-14T07:29:00+00:00</lastmod>
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		<loc>https://mirapa.it/partecipate/2024/corte-dei-conti-criticita-sulle-partecipazioni-societarie-e-invito-a-rivedere-la-qualifica-di-alcune-holding</loc>
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		<loc>https://mirapa.it/appalti/2024/anac-emanato-il-regolamento-attuativo-delle-linee-guida-per-la-formazione-delle-stazioni-appaltanti</loc>
		<lastmod>2024-10-14T07:29:13+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-contributo-piccole-opere-e-entrata-in-vigore-la-legge-recante-misure-urgenti-di-carattere-fiscale-proroghe-di-termini-normativi-ed-interventi-di-carattere</loc>
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		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-chiarimenti-sul-trattamento-iva-dei-contributi-pnrr</loc>
		<lastmod>2024-10-14T07:29:25+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/anci-bando-giovani-e-impresa-scade-il-25-ottobre-2024-il-nuovo-termine-per-partecipare</loc>
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		<lastmod>2024-10-14T07:43:16+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-proroga-termini-affidamento-lavori-per-i-comuni-beneficiari-dei-contributi-per-la-messa-in-sicurezza-degli-edifici-e-del-territorio-per-le-annualita-2018-2019-2020</loc>
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		<lastmod>2024-10-21T07:25:03+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-sisma-2016-nel-ddl-ricostruzione-prevedere-risorse-per-lassunzione-personale-anche-per-i-comuni</loc>
		<lastmod>2024-10-21T07:25:11+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2024/mit-la-richiesta-dei-carichi-pendenti-nel-nuovo-codice-degli-appalti</loc>
		<lastmod>2024-10-21T07:25:33+00:00</lastmod>
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		<loc>https://mirapa.it/partecipate/2024/limportanza-di-un-approccio-rigoroso-e-motivato-nella-gestione-delle-partecipazioni-pubbliche</loc>
		<lastmod>2024-10-21T07:25:46+00:00</lastmod>
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		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-energia-rinnovabile-chiarimenti-sul-trattamento-iva-per-le-comunita-energetiche</loc>
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		<loc>https://mirapa.it/partecipate/2024/corte-dei-conti-la-corte-dei-conti-invita-alla-vigilanza-sulla-gestione-delle-partecipazioni-pubbliche-in-una-societa-idroelettrica</loc>
		<lastmod>2024-10-21T07:25:58+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-dare-un-senso-al-fondo-di-dotazione</loc>
		<lastmod>2024-10-21T07:26:05+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-comunicazione-su-apertura-pratt-per-economie-piccole-opere</loc>
		<lastmod>2024-10-21T07:26:12+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/aran-non-sono-soggetti-al-limite-del-trattamento-accessorio-gli-incrementi-sul-fondo-della-retribuzione-di-posizione-e-di-risultato</loc>
		<lastmod>2024-10-21T07:26:19+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/consiglio-dei-ministri-bilancio-di-previsione-dello-stato-per-lanno-finanziario-2025-e-bilancio-pluriennale-per-il-triennio-2025-2027-documento-programmatico-di-bilancio</loc>
		<lastmod>2024-10-21T07:26:25+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2024/consiglio-dei-ministri-misure-urgenti-in-materia-economica-e-fiscale-e-in-favore-degli-enti-territoriali</loc>
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	<url>
		<loc>https://mirapa.it/risorse/2024/conferenza-stato-citta-ed-autonomie-locali-bici-in-comune-al-via-le-domande-di-partecipazione-per-il-finanziamento</loc>
		<lastmod>2024-10-21T07:26:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministro-per-la-pubblica-amministrazione-nuovo-censimento-delle-auto-di-servizio-delle-pa</loc>
		<lastmod>2024-10-21T07:26:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/gu-misure-urgenti-in-materia-economica-e-fiscale-e-in-favore-degli-enti-territoriali</loc>
		<lastmod>2024-10-21T07:46:19+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/gu-aggiornamento-del-piano-degli-indicatori-delle-regioni-e-dei-loro-organismi-ed-enti-strumentali-in-contabilita-finanziaria</loc>
		<lastmod>2024-10-21T07:53:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-n-39-2024</loc>
		<lastmod>2024-10-21T07:56:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/upi-misure-urgenti-di-carattere-fiscale-proroghe-di-termini-normativi-ed-interventi-di-carattere-economico</loc>
		<lastmod>2024-10-23T14:33:26+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/news-libere/2024/il-testo-della-manovra-2025</loc>
		<lastmod>2024-10-23T16:10:57+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-danno-erariale-la-denuncia-puo-provenire-da-uno-scritto-anonimo</loc>
		<lastmod>2024-10-28T08:09:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/revisione/2024/ministero-dellinterno-elenco-dei-revisori-dei-conti-degli-enti-locali-presentazione-delle-nuove-domande-di-iscrizione-nellelenco-in-vigore-dal-1-gennaio-2025-e-adempimenti-per-i-soggetti</loc>
		<lastmod>2024-10-28T08:12:25+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/revisione/2024/ministero-dellinterno-incompatibilita-revisore-dei-conti-membro-cda-tesoreria-comunale</loc>
		<lastmod>2024-10-28T08:15:36+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/gu-comunicato-di-rettifica-relativo-al-titolo-del-decreto-10-ottobre-2024-recante-aggiornamento-del-piano-degli-indicatori-delle-regioni-e-dei-loro-organismi-ed-enti-strumentali-in-contabilit</loc>
		<lastmod>2024-10-28T08:19:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-partenariato-pubblico-privato-la-fondazione-deve-fornire-capitali-privati-a-progetto-da-realizzare</loc>
		<lastmod>2024-10-28T08:23:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-manovra-doppio-vincolo-per-i-conti-locali-su-equilibri-e-risultato-di-competenza</loc>
		<lastmod>2024-10-28T08:27:11+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-piccole-e-medie-opere-pinqua-la-mappa-dei-tagli-in-manovra</loc>
		<lastmod>2024-10-28T08:28:57+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/mase-mangiaplastica-ammessi-345-comuni-al-contributo-per-acquisto-eco-compattatori</loc>
		<lastmod>2024-10-28T08:30:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-i-questionari-alla-corte-conti-efficienza-ed-efficacia-del-sistema-dei-controlli-interni-e-esterni-negli-enti-locali</loc>
		<lastmod>2024-10-28T08:34:03+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/ifel-pubblicato-il-i-rapporto-ifel-anci-sullo-stato-di-attuazione-del-pnrr-e-il-ruolo-dei-comuni</loc>
		<lastmod>2024-10-28T08:34:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-appalti-per-26-miliardi-di-euro-nel-2023-da-parte-dei-745-comuni-con-piu-di-15-000-abitanti</loc>
		<lastmod>2024-10-28T08:34:16+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pagamenti-medie-opere-art-1-co-139-e-ss-l-n-145-2018</loc>
		<lastmod>2024-10-28T08:34:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-obbligo-di-adozione-del-nuovo-piano-annuale-dei-flussi-di-cassa</loc>
		<lastmod>2024-10-28T08:34:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-contributo-erariale-per-lanno-2024-per-il-finanziamento-della-spesa-sostenuta-nellanno-2023-per-il-personale-cui-e-stato-concesso-il-distacco-sindacale</loc>
		<lastmod>2024-10-28T08:34:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/conferenza-stato-citta-ed-autonomie-locali-ripartizione-dei-fondi-per-la-manutenzione-della-rete-viaria-provinciale-e-metropolitana</loc>
		<lastmod>2024-10-28T08:34:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-contributo-tarsu-nelle-scuole-statali-approvato-in-conferenza-stato-citta-il-riparto-tra-i-comuni-per-lannualita-2024</loc>
		<lastmod>2024-10-28T08:34:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-enti-locali-e-fisco-torna-il-freno-alle-assunzioni-turn-over-al-75</loc>
		<lastmod>2024-10-28T08:34:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2024/rassegna-separazione-delle-carriere-e-sfoltimento-delle-sezioni-nella-riforma-della-corte-dei-conti</loc>
		<lastmod>2024-10-28T08:35:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-criteri-e-modalita-di-riparto-delle-somme-per-un-importo-pari-a-115-milioni-di-euro-per-lanno-2025-e-a-120-milioni-di-euro-per-lanno-2026-assegnate-ai-comu</loc>
		<lastmod>2024-10-28T08:35:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-contabilita-verso-una-standardizzazione-degli-inventari-del-settore-pubblico</loc>
		<lastmod>2024-10-28T08:35:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/agid-e-online-il-nuovo-portale-tematico-di-agid-sullaccessibilita-digitale-un-passo-avanti-per-un-web-sempre-piu-inclusivo</loc>
		<lastmod>2024-10-28T08:35:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/anci-legge-di-bilancio-pella-e-canelli-prime-valutazioni-positive-sulla-manovra</loc>
		<lastmod>2024-10-28T08:35:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-limiti-del-diritto-di-accesso-dei-consiglieri-comunali</loc>
		<lastmod>2024-10-28T08:35:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/aran-incrementi-nelle-risorse-destinate-alla-retribuzione-di-posizione-e-risultato-chiarimenti-sullapplicazione-retroattiva-e-la-contabilizzazione</loc>
		<lastmod>2024-10-28T08:35:55+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/aran-nuovo-sistema-di-graduazione-di-posizione-per-i-segretari-comunali-e-provinciali-tempistiche-e-regole-transitorie</loc>
		<lastmod>2024-10-28T08:36:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/linee-guida-per-la-contabilizzazione-dei-lavori-stradali-comunali-da-parte-di-ununione</loc>
		<lastmod>2024-10-28T08:36:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-40-2024</loc>
		<lastmod>2024-10-28T08:38:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-criticita-in-alcune-procedure-di-gara-gestite-su-delega-di-stazioni-appaltanti-non-qualificate</loc>
		<lastmod>2024-10-28T15:25:56+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pagamenti-interventi-riferiti-a-opere-di-rigenerazione-urbana-ai-comuni-con-popolazione-inferiore-a-15-000-abitanti</loc>
		<lastmod>2024-10-28T15:35:58+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-utilizzo-improprio-della-cassa-economale-spese-non-ammissibili</loc>
		<lastmod>2024-10-30T14:56:58+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-di-cassazione-nullita-delle-clausole-del-ccnl-per-i-compensi-incentivanti-ai-dipendenti-in-distacco-sindacale</loc>
		<lastmod>2024-10-30T15:08:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-split-payment-nota-di-variazione-in-diminuzione-in-caso-di-mancato-pagamento-del-corrispettivo</loc>
		<lastmod>2024-10-30T15:54:11+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-stato-civile-digitale-scadenza-avviso-pa-digitale-2026-e-webinar-per-i-comuni-su-attivazione-ansc</loc>
		<lastmod>2024-10-31T11:22:45+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-opere-pubbliche-cosi-la-contabilizzazione-si-adegua-alla-riforma-degli-appalti</loc>
		<lastmod>2024-10-31T12:36:41+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-verso-una-standardizzazione-degli-inventari-del-settore-pubblico</loc>
		<lastmod>2024-10-31T12:37:38+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-nodo-spesa-corrente-nei-comuni-dai-contratti-costi-per-15-miliardi</loc>
		<lastmod>2024-11-04T08:05:32+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-microappalti-fuori-bilancio-dal-31-dicembre-senza-correzioni-al-codice</loc>
		<lastmod>2024-11-04T08:08:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/ministero-dellinterno-erogazione-saldo-fondo-di-solidarieta-anno-2024</loc>
		<lastmod>2024-11-04T08:09:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-piu-affidamenti-diretti-meno-ribassi-350-milioni-di-e-di-mancati-risparmi-tra-il-2021-e-il-2023</loc>
		<lastmod>2024-11-04T08:12:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-sono-4-554-le-stazioni-appaltanti-qualificate-518-le-centrali-di-committenza</loc>
		<lastmod>2024-11-04T08:14:58+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-fondo-di-e-300-000-00000-per-spese-di-progettazione-relative-ad-interventi-di-messa-in-sicurezza-annualita-2024-anomalie</loc>
		<lastmod>2024-11-04T08:18:26+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-del-concorso-alla-finanza-pubblica-pari-a-200-milioni-di-euro-per-i-comuni-e-a-50-milioni-di-euro-per-le-province-e-le-citta-metropolitane-per-ciascuno-degli-anni-da</loc>
		<lastmod>2024-11-04T08:22:23+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-associazionismo-2024-quantificazione-dei-i-contributi-spettanti-alle-unioni-di-comuni-e-comunita-montane</loc>
		<lastmod>2024-11-04T08:25:16+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-n-41-2024</loc>
		<lastmod>2024-11-04T08:50:00+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2024/ministero-dellistruzione-e-del-merito-proroga-aggiudicazione-lavori-10-dicembre-2024-per-i-progetti-di-asili-nido-e-scuole-dellinfanzia-del-pnrr</loc>
		<lastmod>2024-11-04T08:50:53+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/corte-costituzionale-imu-sugli-immobili-strumentali-ribadita-la-non-fondatezza-dellindeducibilita-dallirap</loc>
		<lastmod>2024-11-04T08:50:59+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-disabilita-registrato-da-corte-conti-decreto-fondo-103-mln-a-comuni-su-assistenza-e-autonomia</loc>
		<lastmod>2024-11-04T08:51:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/mef-apertura-ai-comuni-del-prospetto-imu-anno-2025</loc>
		<lastmod>2024-11-04T08:57:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/rassegna-manovra-le-novita-per-il-personale-punto-per-punto-la-tabella</loc>
		<lastmod>2024-11-04T09:38:04+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-riparto-delle-risorse-non-utilizzate-sul-capitolo-1316-pg1-dello-stato-di-previsione-della-spesa-per-lanno-finanziario-2023-finalizzato-alla-realizzazione-e-la-manute</loc>
		<lastmod>2024-11-04T10:24:02+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/corte-dei-conti-societa-in-house-no-allamministratore-unico-serve-una-gestione-pluripersonale-per-adeguatezza-organizzativa</loc>
		<lastmod>2024-11-04T15:51:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/rassegna-societa-pubbliche-dal-2025-il-distacco-del-personale-paga-liva</loc>
		<lastmod>2024-11-05T15:20:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-pnrr-piano-asili-nido-nuovo-elenco-beneficiari</loc>
		<lastmod>2024-11-05T15:33:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/dipartimento-per-la-trasformazione-digitale-pnrr-obiettivo-raggiunto-in-anticipo-con-servizi-digitali-semplificati-per-6mila-comuni-e-scuole</loc>
		<lastmod>2024-11-05T15:42:09+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-applicazione-per-i-comuni-con-meno-di-3000-abitanti-della-normativa-su-parita-di-genere-nelle-giunte</loc>
		<lastmod>2024-11-06T10:18:18+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/gu-disposizioni-urgenti-in-materia-di-lavoro-universita-ricerca-e-istruzione-per-una-migliore-attuazione-del-piano-nazionale-di-ripresa-e-resilienza</loc>
		<lastmod>2024-11-06T10:33:05+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-alunni-con-disabilita-registrato-corte-dei-conti-decreto-riparto-risorse-fondo-unico-inclusione</loc>
		<lastmod>2024-11-06T15:39:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-manovra-giorgetti-apre-a-modifiche-sul-turn-over-nella-pa</loc>
		<lastmod>2024-11-11T07:56:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/news-libere/2024/fnc-parere-dellorgano-di-revisione-sulla-proposta-di-bilancio-di-previsione-2025-2027</loc>
		<lastmod>2024-11-11T07:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2024/mef-disposizioni-in-materia-di-riduzione-dei-tempi-di-pagamento-delle-pubbliche-amministrazioni-pagamenti-di-natura-non-commerciale-e-utilizzo-della-facolta-prevista-dallarticolo-4</loc>
		<lastmod>2024-11-11T08:03:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-somme-urgenze-iter-contabile-per-i-rischi-di-pubblica-incolumita</loc>
		<lastmod>2024-11-11T08:06:11+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/corte-dei-conti-parere-positivo-su-esenzioni-al-canone-unico-patrimoniale-per-i-comuni</loc>
		<lastmod>2024-11-11T08:07:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/anci-gli-emendamenti-anci-alla-legge-di-bilancio-2025-inviati-a-camera-e-senato</loc>
		<lastmod>2024-11-11T08:11:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-bilanci-ultimo-controllo-sulla-cassa-per-il-preventivo-2025</loc>
		<lastmod>2024-11-11T08:13:36+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-revisione-degli-stanziamenti-per-compensi-degli-avvocati</loc>
		<lastmod>2024-11-11T08:21:54+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-incompatibilita-contabili-su-contributi-a-rendicontazione-e-fondo-pluriennale-vincolato</loc>
		<lastmod>2024-11-11T08:26:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-richiamato-un-comune-per-insufficiente-verifica-dei-residui-attivi</loc>
		<lastmod>2024-11-11T08:30:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/partecipate/2024/corte-dei-conti-chiarimenti-sulla-liquidazione-delle-societa-partecipate</loc>
		<lastmod>2024-11-11T08:37:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-iva-trattamento-applicabile-alle-somme-versate-da-una-societa-tenuta-a-realizzare-un-progetto-relativo-a-un-parco-fotovoltaico-nei-confronti-di-un-comune-sul-cui-ter</loc>
		<lastmod>2024-11-11T08:42:59+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/anci-personale-degli-enti-locali-il-ritorno-del-limite-al-turn-over-e-le-implicazioni</loc>
		<lastmod>2024-11-11T08:46:29+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-whistleblowing-sanzione-di-5-000-euro-a-sindaco-ritorsione-su-dipendente-che-ha-segnalato-illeciti</loc>
		<lastmod>2024-11-11T08:46:36+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/tar-accolto-il-ricorso-per-ambiguita-nei-quesiti-del-concorso</loc>
		<lastmod>2024-11-11T08:46:42+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/rassegna-appalti-pubblici-pnrr-in-ritardo-almeno-il-32-dei-cantieri</loc>
		<lastmod>2024-11-11T08:46:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-corte-conti-sul-danno-erariale-no-a-salvacondotti-preventivi</loc>
		<lastmod>2024-11-11T08:47:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-attenzione-alla-correttezza-del-fondo-rischi-per-evitare-falsi-avanzi-di-bilancio</loc>
		<lastmod>2024-11-11T08:47:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-n-42-2024</loc>
		<lastmod>2024-11-11T08:50:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/anci-online-il-quaderno-operativo-sulle-progressioni-tra-le-aree-dopo-il-ccnl-2019-2021</loc>
		<lastmod>2024-11-11T15:09:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-proroga-di-sei-mesi-dei-termini-prevista-dallarticolo-6-dellavviso-pubblico-approvato-con-il-decreto-del-ministero-dellinterno-del-22-dicembre-2021</loc>
		<lastmod>2024-11-13T09:38:41+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2024/pubblicate-le-18-linee-guida-dellitas-per-laccrual</loc>
		<lastmod>2024-11-13T11:25:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-con-lapprovazione-definitiva-della-fase-pilota-fari-puntati-sul-patrimonio-netto</loc>
		<lastmod>2024-11-13T11:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2024/rassegna-correttivo-addio-al-rating-di-impresa-saltano-anche-gli-incentivi-2-estesi-ai-dirigenti</loc>
		<lastmod>2024-11-14T15:17:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-la-rilevazione-dei-ricavi-dei-servizi</loc>
		<lastmod>2024-11-18T07:54:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-pagamenti-le-previsioni-di-competenza-vanno-orientate-verso-la-disponibilita-effettiva-dei-fondi-di-cassa</loc>
		<lastmod>2024-11-18T07:59:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2024/rassegna-tari-e-imu-centinaia-di-delibere-ritardatarie</loc>
		<lastmod>2024-11-18T08:02:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-la-rilevazione-dei-ricavi-da-vendita-di-beni-e-da-attivita-patrimoniali</loc>
		<lastmod>2024-11-18T08:04:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2024/anci-l-decreto-del-mit-per-il-finanziamento-degli-interventi-straordinari-di-manutenzione-rete-viaria</loc>
		<lastmod>2024-11-18T08:06:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2024/cassazione-clausola-di-esclusione-nel-bando-di-concorso-nulla-obbligo-di-assunzione-confermato</loc>
		<lastmod>2024-11-18T08:12:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-indicazioni-utili-sulla-rideterminazione-del-fondo-salario-accessorio</loc>
		<lastmod>2024-11-18T08:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-delucidazioni-sui-limiti-applicabili-in-merito-a-concessioni-e-incentivi-tecnici</loc>
		<lastmod>2024-11-18T08:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-obbligo-per-gli-enti-di-stipulare-polizze-professionali-a-favore-dei-dipendenti-per-le-attivita-tecniche-previste-dal-dlgs-36-2023</loc>
		<lastmod>2024-11-18T08:51:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-delucidazioni-su-gestione-e-valorizzazione-del-patrimonio-immobiliare</loc>
		<lastmod>2024-11-18T08:55:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2024/anac-inconferibile-la-responsabilita-dellarea-tecnica-di-un-comune-a-chi-abbia-gia-avuto-incarichi-dal-medesimo</loc>
		<lastmod>2024-11-18T08:56:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-con-il-saldo-del-fondo-di-solidarieta-2024-si-chiudono-le-regolarizzazioni-contabili-relative-alle-due-spending-review-e-ai-conguagli-covid</loc>
		<lastmod>2024-11-18T08:56:45+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-regolamento-di-contabilita-necessario-avviare-ladeguamento-alle-novita-legislative</loc>
		<lastmod>2024-11-18T08:56:53+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-le-linee-guida-mettono-a-terra-laccrual-esempi-dettagliati-per-tutti-i-18-itas-ora-disponibili</loc>
		<lastmod>2024-11-18T08:57:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-protocollo-dintesa-tra-il-ministro-zangrillo-e-lanci-per-censire-attivita-a-carico-dei-comuni</loc>
		<lastmod>2024-11-18T08:57:05+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/conferenza-stato-citta-ed-autonomie-locali-raggiunta-intesa-sul-riparto-del-fondo-di-20-milioni-di-euro-a-favore-delle-province-e-citta-metropolitane</loc>
		<lastmod>2024-11-18T08:57:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-pantouflage-emanate-le-linee-guida-potere-regolatorio-e-sanzionatorio-dellautorita</loc>
		<lastmod>2024-11-18T08:57:19+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2024/ifel-i-comuni-hanno-raggiunto-l86-degli-obiettivi-di-servizio-pubblicato-il-decreto-con-i-comuni-commissariati-per-lutilizzo-delle-risorse-2021-23-non-utilizzate</loc>
		<lastmod>2024-11-18T08:57:25+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-carta-dedicata-a-te-dal-sito-del-masaf-tutte-le-info-utili-ai-comuni-per-ottenere-il-rimborso</loc>
		<lastmod>2024-11-18T08:57:31+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-approvazione-delle-modalita-di-istanza-per-la-richiesta-di-contributo-annualita-2025-a-copertura-della-spesa-di-progettazione-prevista-dallarticolo-1-commi-da-51-a</loc>
		<lastmod>2024-11-18T08:57:44+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-pagamento-nellanno-2024-delle-risorse-che-incrementano-il-fondo-finalizzato-alla-realizzazione-e-la-manutenzione-di-opere-pubbliche-negli-enti-locali-sciolti-per-feno</loc>
		<lastmod>2024-11-18T08:57:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-modifica-dello-statuto-istituzione-del-presidente-del-consiglio-comunale</loc>
		<lastmod>2024-11-18T08:57:55+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/agid-in-consultazione-le-linee-guida-relative-alle-tessere-di-riconoscimento-modello-ate</loc>
		<lastmod>2024-11-18T08:58:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-responsabili-anticorruzione-differito-al-31-gennaio-2025-il-termine-per-la-relazione-annuale-rpct</loc>
		<lastmod>2024-11-18T08:58:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-mensa-personale-e-contributi-tarsu-dal-ministero-istruzione-in-arrivo-pagamenti-2024</loc>
		<lastmod>2024-11-18T08:58:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/tar-confermato-lobbligo-di-demolizione-per-opere-abusive-su-suolo-comunale</loc>
		<lastmod>2024-11-18T08:58:20+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-nomina-del-commissario-sindaco-nei-comuni-inadempienti-allobbligo-di-invio-delle-certificazioni-di-cui-allarticolo-1-del-decreto-del-ministero-delli</loc>
		<lastmod>2024-11-18T08:58:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2024/partecipazioni-pubbliche-entro-il-31-dicembre-2024-le-amministrazioni-devono-rivedere-le-partecipazioni-societarie</loc>
		<lastmod>2024-11-18T09:00:31+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/il-sunto-ragioneria-43-2024</loc>
		<lastmod>2024-11-18T09:10:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-approvazione-delle-modalita-di-trasmissione-dellistanza-per-la-richiesta-di-contributo-annualita-2025-previsto-per-la-copertura-delle-spese-di-progettazione</loc>
		<lastmod>2024-11-18T16:18:36+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/news-libere/2024/mira-pa-allassemblea-anci-2024-un-appuntamento-da-non-perdere</loc>
		<lastmod>2024-11-20T09:52:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-medie-opere-migrazione-progetti-bdap-mop-su-sistema-regis-istruzioni-operative-per-i-comuni-beneficiari-dei-contributi-ex-articolo-1-comma-139-e-seguenti-legge-n-145-2018</loc>
		<lastmod>2024-11-21T15:10:06+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-pnrr-pagamenti-verso-il-freno-sugli-anticipi-al-90-con-nuovi-controlli</loc>
		<lastmod>2024-11-22T11:47:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-capacita-assunzionale-confermata-linclusione-dellindennita-di-vacanza-contrattuale-nei-limiti-di-spesa-per-il-personale</loc>
		<lastmod>2024-11-22T14:24:31+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-incentivi-funzioni-tecniche-chiarimenti-sulla-retroattivita-del-regolamento-comunale</loc>
		<lastmod>2024-11-22T14:41:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/mef-piano-nazionale-di-ripresa-e-resilienza-rendicontazione-milestone-target-mt-connessi-alla-settima-richiesta-di-pagamento-alla-c-e</loc>
		<lastmod>2024-11-22T15:08:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/rassegna-comuni-sul-tavolo-la-revisione-del-turn-over</loc>
		<lastmod>2024-11-25T07:53:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2024/rassegna-accrual-in-pratica-5-decifrare-il-rebus-dei-contributi-agli-investimenti</loc>
		<lastmod>2024-11-25T07:59:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/slides-sul-tema-il-pnnr-negli-enti-locali-il-punto-della-situazione</loc>
		<lastmod>2024-11-25T08:02:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/fiscale/2024/agenzia-delle-entrate-chiarimenti-sullapplicazione-della-detassazione-del-trattamento-di-fine-servizio</loc>
		<lastmod>2024-11-25T08:09:41+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-possibilita-per-il-sindaco-di-far-parte-di-un-gruppo-consiliare</loc>
		<lastmod>2024-11-25T08:09:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-chi-e-stato-consigliere-comunale-non-puo-presiedere-lazienda-di-servizi-locali</loc>
		<lastmod>2024-11-25T08:09:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-ricorso-allanticipazione-di-tesoreria-un-sintomo-di-squilibrio-finanziario</loc>
		<lastmod>2024-11-25T08:09:55+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-riconoscimento-delle-spese-di-somma-urgenza-necessaria-la-delibera-consiliare-e-lutilizzo-di-perizie-tecniche</loc>
		<lastmod>2024-11-25T08:10:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-le-informazioni-da-inserire-in-nota-integrativa-secondo-litas-9</loc>
		<lastmod>2024-11-25T08:10:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/cdp-fondo-demolizioni-opere-abusive-riavvio-delle-istruttorie</loc>
		<lastmod>2024-11-25T08:10:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministro-per-la-pubblica-amministrazione-controlli-sulle-imprese-protocollo-dintesa-tra-il-ministro-zangrillo-e-lanci</loc>
		<lastmod>2024-11-25T08:10:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-un-dirigente-puo-avere-piu-incarichi-se-mancano-altre-professionalita-servono-pero-cautele</loc>
		<lastmod>2024-11-25T08:10:23+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/rassegna-enti-locali-ecco-gli-aumenti-del-contratto-da-11145-a-1415-euro-al-mese</loc>
		<lastmod>2024-11-25T08:10:30+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-obbligatorie-le-polizze-per-responsabilita-professionale-dei-dipendenti-tecnici</loc>
		<lastmod>2024-11-25T08:10:36+00:00</lastmod>
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		<loc>https://mirapa.it/news-libere/2024/il-sunto-ragioneria-44-2024</loc>
		<lastmod>2024-11-25T08:10:43+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-sindaci-commissari-cronoprogrammi-entro-il-17-gennaio-per-gli-obiettivi-di-servizio-da-raggiungere-entro-il-2027</loc>
		<lastmod>2024-11-25T08:10:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-la-contabilizzazione-dei-tributi-e-delle-sanzioni</loc>
		<lastmod>2024-11-25T08:10:58+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/rassegna-messa-in-sicurezza-modelli-e-requisiti-per-laccesso-ai-contributi-di-progettazione-2025</loc>
		<lastmod>2024-11-25T08:11:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-la-rilevazione-dei-proventi-e-trasferimenti-correnti</loc>
		<lastmod>2024-11-25T08:11:10+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-infrastrutture-stradali-pubblicato-in-g-u-decreto-su-cam-strade-in-vigore-dal-21-dicembre</loc>
		<lastmod>2024-11-25T08:11:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2024/anci</loc>
		<lastmod>2024-11-25T15:38:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-fondo-sentenze-esecutive</loc>
		<lastmod>2024-11-27T11:40:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-dellinterno-numero-componenti-giunta-comunale</loc>
		<lastmod>2024-11-27T13:48:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2024/csea-apertura-del-portale-dataentry-rifiuti-per-linvio-delle-dichiarazioni-alla-csea-per-il-settore-rifiuti</loc>
		<lastmod>2024-11-27T14:54:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-chiarimenti-sui-vincoli-di-spesa-per-il-personale</loc>
		<lastmod>2024-11-27T15:55:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-i-sei-pilastri-del-nuovo-bilancio-di-esercizio</loc>
		<lastmod>2024-11-28T11:11:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-corte-conti-il-punto-sulla-contabilizzazione-del-fondo-anticipazione-liquidita</loc>
		<lastmod>2024-11-28T11:19:29+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2024/mef-riforma-1-15-del-pnrr-pubblicato-lelenco-delle-amministrazioni-pubbliche-assoggettate-agli-adempimenti-della-fase-pilota-2025</loc>
		<lastmod>2024-11-28T16:12:30+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-il-nuovo-perimetro-delle-immobilizzazioni-immateriali-secondo-itas-5</loc>
		<lastmod>2024-12-02T08:00:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/rassegna-intesa-comuni-governo-sui-fondi-2025</loc>
		<lastmod>2024-12-02T08:08:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-3-087-le-amministrazioni-pubbliche-pilota-alla-prova-sul-rendiconto-20205</loc>
		<lastmod>2024-12-02T08:11:03+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-accrual-in-pratica-11-il-nuovo-conto-economico</loc>
		<lastmod>2024-12-02T08:15:26+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-linee-guida-itas-17-il-trattamento-contabile-dei-ratei</loc>
		<lastmod>2024-12-02T08:19:11+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/rassegna-linee-guida-itas-17-il-trattamento-contabile-dei-risconti</loc>
		<lastmod>2024-12-02T08:21:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/ministero-del-lavoro-approvato-il-piano-nazionale-degli-interventi-e-dei-servizi-sociali-2024-2026</loc>
		<lastmod>2024-12-02T08:26:09+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/anci-in-legge-di-bilancio-attenzione-alle-proposte-dei-sindaci-stato-citta-approvato-fsc-2025</loc>
		<lastmod>2024-12-02T08:29:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-effetti-contabili-della-sottoscrizione-del-contratto-decentrato-integrativo-oltre-lesercizio-di-riferimento-ai-fini-della-conservazione-delle-risorse-confluite-nel-relativo</loc>
		<lastmod>2024-12-02T08:33:20+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/corte-dei-conti-chiarimenti-sui-limiti-di-spesa-per-assunzioni-ex-art-110-tuel</loc>
		<lastmod>2024-12-02T08:41:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-delucidazioni-sulla-concessione-di-un-immobile-di-proprieta-dellente-comunale-ad-uno-studio-medico</loc>
		<lastmod>2024-12-02T08:46:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/corte-dei-conti-incentivi-per-recupero-evasione-legati-al-maggiore-incasso</loc>
		<lastmod>2024-12-02T08:50:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/corte-dei-conti-incentivi-tecnici-liquidati-senza-presupposti-riconosciuto-danno-erariale</loc>
		<lastmod>2024-12-02T08:55:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2024/mef-aliquote-imu-anno-2025-obbligatorieta-del-prospetto-delle-aliquote-dellimu-applicazione-delle-aliquote-di-base-nel-caso-di-mancata-adozione-e-trasmissione-del-prospetto</loc>
		<lastmod>2024-12-02T09:01:34+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/anci-pnrr-asili-nido-differito-al-10-dicembre-termine-aggiudicazione-lavori-e-cronoprogramma</loc>
		<lastmod>2024-12-02T10:03:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2024/anac-verifica-di-anomalie-delle-offerte-di-punteggio-superiore-ai-4-5-compatibile-col-nuovo-codice-appalti</loc>
		<lastmod>2024-12-02T10:03:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2024/rassegna-contratto-progressioni-verticali-in-deroga-anche-per-tutto-il-2026</loc>
		<lastmod>2024-12-02T10:03:11+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-certificazione-relativa-allutilizzo-del-contributo-per-la-copertura-del-maggiore-onere-sostenuto-per-la-corresponsione-dellincremento-relativo-allan</loc>
		<lastmod>2024-12-02T10:03:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2024/ministero-dellinterno-contributo-agli-enti-locali-a-copertura-della-spesa-di-progettazione-definitiva-ed-esecutiva-annualita-2024-relativa-ad-interventi-di-messa-in-sicurezza-del-territorio-a-ris</loc>
		<lastmod>2024-12-02T10:03:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/cdp-prestiti-cdp-agli-enti-territoriali-termine-per-le-richieste-di-rimborso-anticipato-e-riduzione</loc>
		<lastmod>2024-12-02T10:03:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2024/anci-piccole-opere-scade-il-30-novembre-il-termine-per-linserimento-cup-su-regis</loc>
		<lastmod>2024-12-02T10:03:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2024/anci-edilizia-scolastica-nuovo-scorrimento-graduatorie-pnrr-per-le-palestre-scolastiche</loc>
		<lastmod>2024-12-02T10:03:38+00:00</lastmod>
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		<lastmod>2024-12-19T08:07:31+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/aran-pubblicata-circolare-n-3-2024-misurazione-rappresentativita-rilevazione-deleghe-per-ritenute-contributo-sindacale</loc>
		<lastmod>2024-12-19T08:20:55+00:00</lastmod>
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		<lastmod>2024-12-20T07:36:41+00:00</lastmod>
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		<lastmod>2024-12-20T08:04:46+00:00</lastmod>
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		<lastmod>2024-12-20T10:09:56+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2024/ministero-dellinterno-pubblicato-il-censimento-2023-del-personale-degli-enti-locali</loc>
		<lastmod>2024-12-20T10:43:57+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2024/anci-lepore-taglio-di-risorse-sulla-sicurezza-stradale-e-inaccettabile-e-paradossale</loc>
		<lastmod>2024-12-20T10:56:22+00:00</lastmod>
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		<lastmod>2024-12-20T11:06:13+00:00</lastmod>
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		<loc>https://mirapa.it/attualita-di-rilievo/2025/ministero-dellinterno-differimento-termine-deliberazione-del-bilancio-di-previsione-2025-2027-degli-enti-locali</loc>
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		<lastmod>2025-01-08T13:41:14+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/anci-supporto-alla-digitalizzazione-dei-comuni-on-line-il-portale-del-progetto-anci-dtd</loc>
		<lastmod>2025-01-09T11:39:02+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2025/anci-criteri-e-modalita-per-lattivazione-dei-trasferimenti-di-risorse-pnrr-il-decreto-del-mef</loc>
		<lastmod>2025-01-09T11:42:33+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/anac-aggiornamento-2024-al-pna-2022-consultazione-pubblica-sul-documento-adottato-dallautorita</loc>
		<lastmod>2025-01-09T12:31:42+00:00</lastmod>
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		<lastmod>2025-01-09T13:15:55+00:00</lastmod>
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		<loc>https://mirapa.it/tributi/2025/rassegna-superbonus-e-catasto-al-via-le-lettere-delle-entrate</loc>
		<lastmod>2025-01-10T09:05:58+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-la-nuova-classificazione-delle-immobilizzazioni-materiali-con-litas-4</loc>
		<lastmod>2025-01-10T09:13:36+00:00</lastmod>
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		<loc>https://mirapa.it/fiscale/2025/rassegna-transazione-fiscale-preclusa-per-i-crediti-tributari-auto-amministrati</loc>
		<lastmod>2025-01-10T09:20:56+00:00</lastmod>
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		<lastmod>2025-01-10T09:34:50+00:00</lastmod>
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		<lastmod>2025-01-10T09:38:45+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-registrazione-e-valutazione-del-patrimonio-culturale-in-bilancio</loc>
		<lastmod>2025-01-10T09:43:16+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/ministero-dellinterno-rimborso-addizionale-irpef-2024</loc>
		<lastmod>2025-01-10T12:21:23+00:00</lastmod>
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		<lastmod>2025-01-10T12:28:06+00:00</lastmod>
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		<lastmod>2025-01-10T12:58:44+00:00</lastmod>
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		<lastmod>2025-01-10T14:01:53+00:00</lastmod>
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		<lastmod>2025-01-10T14:09:24+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2025/arera-approvazione-dello-schema-di-convenzione-con-anci-per-bonus-sociale-elettrico</loc>
		<lastmod>2025-01-10T14:31:18+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/anci-la-nota-informativa-con-le-recenti-novita-in-materia-di-attivita-produttive</loc>
		<lastmod>2025-01-10T14:40:12+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/anci-siae-le-nuove-tariffe-diritto-dautore-per-utilizzo-opere-musicali-in-eventi-organizzati-da-comuni</loc>
		<lastmod>2025-01-10T14:42:17+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/rassegna-compensazione-prezzi-i-semestre-2021-il-mit-rettifica-16-voci-richieste-entro-il-19-gennaio</loc>
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		<loc>https://mirapa.it/amministrativo/2025/rassegna-corte-dei-conti-la-riforma-taglia-sezioni-e-tempi-dei-processi</loc>
		<lastmod>2025-01-13T07:22:44+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/rassegna-alle-camere-parte-la-riforma-delle-leggi-sui-conti-pubblici</loc>
		<lastmod>2025-01-13T07:33:16+00:00</lastmod>
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		<lastmod>2025-01-13T07:44:53+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-quorum-deliberativo-per-lelezione-del-presidente-del-consiglio-comunale</loc>
		<lastmod>2025-01-13T08:21:55+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2025/mit-project-financing-per-il-cig-si-prende-il-valore-della-concessione</loc>
		<lastmod>2025-01-13T08:29:32+00:00</lastmod>
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		<loc>https://mirapa.it/appalti/2025/mit-incentivi-per-funzioni-tecniche-pnnr-digitale-quale-e-la-base-di-gara-in-affidamento-diretto</loc>
		<lastmod>2025-01-13T08:33:17+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/gazzetta-ufficiale-entrata-in-vigore-del-testo-della-legge-di-bilancio-2025</loc>
		<lastmod>2025-01-13T08:36:40+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/rassegna-in-attesa-della-nuova-accrual-perdite-strutturali-di-gestione-nella-sanita-sotto-la-lente-della-corte-dei-conti</loc>
		<lastmod>2025-01-13T08:40:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-la-corte-dei-conti-valuta-laffidamento-di-un-centro-sportivo-a-unassociazione-dilettantistica</loc>
		<lastmod>2025-01-13T08:50:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-nel-fondo-i-costi-del-contratto-oneroso</loc>
		<lastmod>2025-01-13T08:53:19+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-dai-metodi-di-stima-alla-classificazione-in-bilancio-dei-fondi-rischi</loc>
		<lastmod>2025-01-13T08:55:10+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-viminale-crescono-gli-effetti-della-perequazione-sul-fondo-di-solidarieta-comunale-2025</loc>
		<lastmod>2025-01-13T08:57:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-dagli-indennizzi-alle-passivita-potenziali</loc>
		<lastmod>2025-01-13T08:59:20+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-il-mef-decreta-il-rinvio-sui-modelli-di-raccordo-tra-vecchi-piani-dei-conti-e-il-piano-unico</loc>
		<lastmod>2025-01-13T09:04:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-la-sezione-fondi-della-nota-integrativa</loc>
		<lastmod>2025-01-13T09:06:47+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-riforma-accrual-parte-la-fase-pilota-ma-restano-molti-punti-da-chiarire</loc>
		<lastmod>2025-01-13T09:13:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-regole-ue-piu-rigide-su-pareggio-e-spesa-corrente</loc>
		<lastmod>2025-01-13T09:14:56+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-manovra-enti-locali-riduzione-dei-fondi-per-gli-investimenti-a-partire-dal-2025</loc>
		<lastmod>2025-01-13T09:16:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-ambiente-o-sanita-la-corte-dei-conti-boccia-luso-del-fsr-per-larpa-umbria</loc>
		<lastmod>2025-01-13T09:20:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/mef-circolare-in-materia-di-apposizione-del-codice-unico-progetto-cup-alle-fatture-per-gli-acquisti-di-beni-e-servizi-oggetto-di-incentivi-pubblici</loc>
		<lastmod>2025-01-13T09:35:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/agenzia-delle-entrate-esenzione-iva-per-prestazioni-di-servizi-strettamente-connessi-con-la-pratica-dello-sport</loc>
		<lastmod>2025-01-13T09:45:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/presidenza-del-consiglio-dei-ministri</loc>
		<lastmod>2025-01-13T09:47:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/ministero-dellinterno-fondo-di-solidarieta-comunale-per-lanno-2025</loc>
		<lastmod>2025-01-13T10:30:55+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/anac-trasparenza-enti-locali-cambiano-le-modalita-di-inoltro-e-pubblicazione-delle-relazioni-annuali</loc>
		<lastmod>2025-01-13T10:34:30+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/agid-correttivo-codice-appalti-2025-tutte-le-novita-per-stazioni-appaltanti-e-operatori-economici</loc>
		<lastmod>2025-01-13T10:36:34+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-1-2025</loc>
		<lastmod>2025-01-13T11:08:16+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-la-galleria-borghese-vale-poco-meno-di-1-miliardo</loc>
		<lastmod>2025-01-13T14:38:03+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/rassegna-corte-conti-correzioni-del-rendiconto-2023-nel-bilancio-di-previsione-2025-2027</loc>
		<lastmod>2025-01-13T14:42:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-rgs-linee-guida-sulluso-del-cup-nelle-fatture-degli-incentivi-pubblici</loc>
		<lastmod>2025-01-13T14:44:41+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-impegno-di-spesa-definitivo-solo-dopo-la-stipula-del-contratto</loc>
		<lastmod>2025-01-14T08:44:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/giustizia-amministrativa-errore-nella-redazione-dellofferta-tecnica</loc>
		<lastmod>2025-01-14T09:55:23+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/rassegna-transazione-fiscale-preclusa-per-i-crediti-tributari-auto-amministrati-2</loc>
		<lastmod>2025-01-14T10:06:54+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministro-per-la-pubblica-amministrazione-auto-di-servizio-nelle-pa-2024-al-via-nuovo-sistema-digitale-e-interoperabile-cala-il-numero</loc>
		<lastmod>2025-01-14T10:10:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-lo-055-per-le-progressioni-verticali-in-deroga-e-uno-spazio-finanziario-concesso-una-tantum-non-annuale-o-ordinario</loc>
		<lastmod>2025-01-14T10:20:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/inps-saggio-degli-interessi-legali-determinazione-per-il-2025</loc>
		<lastmod>2025-01-14T10:24:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/tar-conflitto-di-interessi-nella-nomina-della-commissione-di-concorso</loc>
		<lastmod>2025-01-14T10:34:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/mit-durata-del-contratto-in-caso-di-acquisto-che-prevede-rinnovo-e-o-proroga</loc>
		<lastmod>2025-01-14T10:37:25+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-piano-annuale-dei-flussi-di-cassa-ecco-il-modello-da-approvare-entro-il-28-febbraio-2025</loc>
		<lastmod>2025-01-14T10:58:44+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-corte-dei-conti-nuovo-stop-alla-riforma-alla-camera</loc>
		<lastmod>2025-01-14T11:01:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/banca-ditalia-programma-re-tes-servizio-tesoreria-dello-stato</loc>
		<lastmod>2025-01-14T11:13:09+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/giustizia-tributaria-con-la-risoluzione-del-contratto-di-leasing-limu-grava-sul-locatore</loc>
		<lastmod>2025-01-14T12:32:32+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/giustizia-amministrativa-revoca-del-contratto-di-concessione-di-lavori-pubblici-mediante-finanza-di-progetto</loc>
		<lastmod>2025-01-14T12:41:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ifel-nuova-modalita-di-deposito-presso-i-comuni-dei-frazionamenti-catastali-dei-terreni</loc>
		<lastmod>2025-01-14T12:51:16+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/perlapa-avvio-nuovo-portale-gepas-e-nuovo-cruscotto-degli-scioperi</loc>
		<lastmod>2025-01-14T13:00:50+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/rassegna-siope-novita-per-i-tesorieri-in-caso-di-subentro-durante-lanno</loc>
		<lastmod>2025-01-14T13:03:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-manovra-attesi-20-provvedimenti-per-gli-enti-locali</loc>
		<lastmod>2025-01-14T13:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-metodi-di-valutazione-successiva-per-immobilizzazioni-materiali</loc>
		<lastmod>2025-01-14T13:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/aran-ultimi-orientamenti-applicativi</loc>
		<lastmod>2025-01-15T07:57:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/consiglio-dei-ministri-via-libera-al-dpcm-con-i-nuovi-criteri-per-calcolare-lisee-nel-2025-titoli-stato-fuori-dal-calcolo-dellindicatore</loc>
		<lastmod>2025-01-15T08:22:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/mit-pnrr-in-corso-una-profonda-verifica-su-progetti-pinqua</loc>
		<lastmod>2025-01-15T08:27:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-principi-e-metodi-dellammortamento-delle-immobilizzazioni-materiali</loc>
		<lastmod>2025-01-15T09:27:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-del-turismo-codice-identificativo-nazionale-cin-quadro-di-sintesi</loc>
		<lastmod>2025-01-15T11:13:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/corte-di-cassazione-imu-dovuta-per-gli-alloggi-di-edilizia-residenziale-pubblica-non-sociali</loc>
		<lastmod>2025-01-15T11:20:18+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/approfondimento-focus-sugli-agenti-contabili-in-vista-della-scadenza-del-30-gennaio-per-la-resa-del-conto</loc>
		<lastmod>2025-01-16T07:34:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/anci-pnrr-nicotra-incontro-sulla-distribuzione-del-fondo-assunzioni-nei-piccoli-comuni</loc>
		<lastmod>2025-01-16T08:50:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/novita-piano-annuale-dei-flussi-di-cassa-disponibile-il-modello</loc>
		<lastmod>2025-01-16T14:41:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/cortei-dei-conti-per-gli-enti-locali-affidarsi-allavvocatura-dello-stato-e-una-facolta-ma-non-un-obbligo</loc>
		<lastmod>2025-01-16T16:16:44+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/rassegna-ultima-chiamata-per-i-sindaci-commissari-invio-dei-cronoprogrammi-per-sociali-nidi-e-scuolabus-disabili-entro-il-17-gennaio</loc>
		<lastmod>2025-01-16T16:24:41+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/rassegna-aggiornamento-iban-dal-1-gennaio-2025-per-i-conti-presso-la-banca-ditalia-enti-colti-di-sorpresa</loc>
		<lastmod>2025-01-16T16:30:10+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/rassegna-corte-conti-la-nuova-governance-potrebbe-aumentare-la-disparita-territoriale</loc>
		<lastmod>2025-01-16T16:36:05+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-focus-sulle-manutenzioni-ordinarie-e-straordinarie-in-immobilizzazioni-materiali</loc>
		<lastmod>2025-01-16T16:38:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-pnrr-dal-2025-fondi-effettivamente-liberati-agli-enti-locali</loc>
		<lastmod>2025-01-16T16:41:29+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/rassegna-pa-lo-stallo-sindacale-blocca-aumenti-per-51-miliardi</loc>
		<lastmod>2025-01-17T10:17:19+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/rassegna-pnrr-a-rischio-17-400-posti-per-gli-asili-nido</loc>
		<lastmod>2025-01-17T10:57:16+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-irpef-5-per-mille-pubblicazione-link-rendiconti</loc>
		<lastmod>2025-01-17T10:59:31+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-cambio-duso-degli-immobili-implicazioni-contabili</loc>
		<lastmod>2025-01-17T11:24:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/corte-dei-conti-gestione-societaria-liquidazione-delle-quote-di-partecipazioni-comunali-dismesse</loc>
		<lastmod>2025-01-17T11:55:31+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-inattendibilita-dei-documenti-contabili</loc>
		<lastmod>2025-01-17T12:23:09+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-fondo-di-garanzia-dei-debiti-commerciali</loc>
		<lastmod>2025-01-17T13:03:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/csea-dichiarazione-componenti-perequative-tari</loc>
		<lastmod>2025-01-17T14:30:03+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/revisione/2025/cndcec-enti-locali-pubblicato-il-parere-dellorgano-di-revisione-sulla-proposta-di-bilancio-di-previsione-2025-2027</loc>
		<lastmod>2025-01-17T14:43:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/mit-tpl-stanziati-36-mln-per-favorire-laccesso-alle-persone-a-mobilita-ridotta-pmr</loc>
		<lastmod>2025-01-17T14:48:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ifel-pnrrincomune-aggiornata-la-dashboard-con-le-assegnazioni-al-13-dicembre-2024-per-comuni-e-citta-metropolitane</loc>
		<lastmod>2025-01-17T14:54:55+00:00</lastmod>
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		<loc>https://mirapa.it/personale/2025/rassegna-tre-indennita-di-vacanza-contrattuale-nella-lunga-attesa-del-rinnovo-2022-24</loc>
		<lastmod>2025-01-20T07:59:40+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-modifica-statuto-comunale-previsione-incompatibilita-tra-carica-di-consigliere-e-quella-di-assessore</loc>
		<lastmod>2025-01-20T08:17:55+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/mef-relazione-di-monitoraggio-e-di-rendicontazione-del-servizio-di-assistenza-allautonomia-e-alla-comunicazione-degli-alunni-con-disabilita-anno-2024-comuni</loc>
		<lastmod>2025-01-20T08:24:06+00:00</lastmod>
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		<loc>https://mirapa.it/attualita-di-rilievo/2025/anci-le-slides-del-convegno-pagamenti-pnrr-chiarimenti-sul-decreto-attuativo-in-cui-e-stato-illustrato-il-decreto-mef-pubblicato-in-gazzetta-ufficiale-il-4-gennaio-2025</loc>
		<lastmod>2025-01-20T08:27:44+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-2-2025</loc>
		<lastmod>2025-01-20T09:34:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/anac-pubblicata-la-relazione-annuale-del-rpct-dellautorita-anno-2024</loc>
		<lastmod>2025-01-21T08:16:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/anac-stazioni-appaltanti-generazione-avvisi-di-pagamento-pagopa-per-gare-pubblicate-a-dicembre-2024</loc>
		<lastmod>2025-01-21T08:20:23+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/aran-ultimi-orientamenti-applicativi-pubblicati</loc>
		<lastmod>2025-01-21T08:50:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/corte-di-cassazione-classificazione-catastale-delle-case-di-cura</loc>
		<lastmod>2025-01-21T09:04:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-tecnologia-e-innovazione-per-migliorare-la-gestione-finanziaria-dei-comuni</loc>
		<lastmod>2025-01-21T14:51:02+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-rimborso-delliva-sul-trasporto-pubblico-locale</loc>
		<lastmod>2025-01-22T09:10:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/mit-codice-della-strada-al-via-lattivita-dellosservatorio-nazionale-sulle-sanzioni</loc>
		<lastmod>2025-01-22T09:13:34+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-la-nota-integrativa-per-una-corretta-informazione-sul-patrimonio</loc>
		<lastmod>2025-01-22T09:16:42+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-la-nota-integrativa-strumento-fondamentale-per-valorizzare-il-patrimonio-culturale-pubblico</loc>
		<lastmod>2025-01-22T09:31:29+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-litas-6-per-le-concessioni-e-i-partenariati-pubblico-privati</loc>
		<lastmod>2025-01-22T10:29:31+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/rassegna-comuni-con-piu-di-10mila-abitanti-gettoni-ai-consiglieri-sottoposti-agli-obblighi-di-invarianza-della-spesa</loc>
		<lastmod>2025-01-22T10:50:05+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-pnrr-secondo-avviso-mense-scolastiche-termine-aggiudicazione-differito-al-31-marzo-2025</loc>
		<lastmod>2025-01-22T15:10:53+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/ministro-per-la-pubblica-amministrazione-trattenimento-in-servizio-fino-a-70-anni-zangrillo-firma-le-indicazioni-applicative</loc>
		<lastmod>2025-01-22T15:17:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-bando-pubblico-per-la-selezione-di-piani-di-sviluppo-in-aree-dismesse-o-in-disuso</loc>
		<lastmod>2025-01-23T10:43:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-comuni-controlli-interni-in-crescita-nel-triennio-2021-2023-ma-necessari-miglioramenti</loc>
		<lastmod>2025-01-23T10:51:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/anci-caro-materiali-legge-di-bilancio-revisione-prezzi-prorogata-al-2025</loc>
		<lastmod>2025-01-23T10:55:53+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-limportanza-del-controllo-dei-servizi-in-concessione-e-dei-partenariati-pubblico-privati-nellitas-6</loc>
		<lastmod>2025-01-23T11:00:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/aran-enti-locali-no-di-cgil-e-uil-in-stallo-il-rinnovo-contratto-2022-2024</loc>
		<lastmod>2025-01-23T11:48:57+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/anci-da-stato-citta-via-libera-ai-criteri-per-il-contributo-alla-finanza-pubblica-degli-enti-locali</loc>
		<lastmod>2025-01-23T13:50:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/rassegna-perequazione-tari-lapertura-di-corte-conti-i-comuni-devono-versare-solo-le-somme-riscosse</loc>
		<lastmod>2025-01-23T15:06:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-spending-da-15-miliardi-per-6-872-comuni-e-95-fra-province-e-citta</loc>
		<lastmod>2025-01-24T08:25:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/agid-piano-triennale-per-linformatica-nella-pa-online-laggiornamento-2025</loc>
		<lastmod>2025-01-24T08:33:56+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/agenzia-delle-entrate-emolumenti-pensionistici-indebiti-credito-di-imposta-relativo-alle-ritenute-operate</loc>
		<lastmod>2025-01-24T08:35:10+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/ministero-dellinterno-comunicato-su-pagamenti-cie</loc>
		<lastmod>2025-01-24T08:37:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/anac-piccoli-comuni-dal-28-gennaio-al-via-la-piattaforma-per-predisporre-il-piano-anticorruzione</loc>
		<lastmod>2025-01-24T13:49:44+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/novita-fondo-di-solidarieta-comunale-2025-lincremento-ente-per-ente</loc>
		<lastmod>2025-01-24T13:54:42+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/novita-obiettivi-di-finanza-pubblica-importo-dellaccantonamento-per-ogni-comune</loc>
		<lastmod>2025-01-24T14:09:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministro-per-la-pubblica-amministrazione-censimento-2025-delle-auto-di-servizio-delle-pubbliche-amministrazioni</loc>
		<lastmod>2025-01-24T14:30:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-applicazione-del-modello-della-passivita-finanziaria-secondo-litas-6</loc>
		<lastmod>2025-01-24T14:45:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/novita-obiettivi-di-finanza-pubblica-importo-dellaccantonamento-per-ogni-provincia-e-citta-metropolitana</loc>
		<lastmod>2025-01-24T14:53:09+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/anci-legge-di-bilancio-la-nota-sulle-novita-in-materia-sociale-e-socio-sanitaria</loc>
		<lastmod>2025-01-27T07:23:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/anci-gli-emendamenti-anci-al-decreto-milleproroghe-presentati-al-senato</loc>
		<lastmod>2025-01-27T07:26:04+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/anci-dl-milleproroghe-in-senato-silvetti-bene-testo-ora-modifiche-su-adeguamento-antincendio-e-piccoli-comuni</loc>
		<lastmod>2025-01-27T07:27:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/revisione/2025/cndec-pubblicato-il-documento-fondazioni-pubbliche</loc>
		<lastmod>2025-01-27T07:35:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/anci-la-circolare-del-ministero-dellinterno-sugli-autovelox</loc>
		<lastmod>2025-01-27T07:40:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-rimborso-delle-spese-di-viaggio-sostenute-dagli-amministratori-locali</loc>
		<lastmod>2025-01-27T07:44:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/ifel-31-gennaio-termine-per-linvio-dichiarazioni-componenti-perequative-arera-calcolo-su-riscossioni</loc>
		<lastmod>2025-01-27T07:49:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-premio-della-commissione-ue-per-comuni-che-promuovono-progetti-di-accessibilita-e-inclusione</loc>
		<lastmod>2025-01-27T07:55:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/adempimenti-deliberazione-avanzo-presunto</loc>
		<lastmod>2025-01-27T08:04:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-e-danno-erariale-anche-se-dal-pregiudizio-patrimoniale-di-un-ente-deriva-un-vantaggio-per-unaltra-pa</loc>
		<lastmod>2025-01-27T08:08:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-toponomastica-stradale-comuni-titolari-esclusivi-della-funzione-amministrativa</loc>
		<lastmod>2025-01-27T08:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/partecipate/2025/tar-sempre-da-motivare-adeguatamente-gli-affidamenti-in-house</loc>
		<lastmod>2025-01-27T08:33:38+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-il-modello-del-conferimento-del-diritto-secondo-litas-6</loc>
		<lastmod>2025-01-27T08:36:12+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/rassegna-codice-appalti-dopo-un-mese-unaltra-riforma</loc>
		<lastmod>2025-01-27T08:38:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/rassegna-pnrr-a-rischio-altri-7-800-milioni-dinterventi-di-regioni-e-comuni</loc>
		<lastmod>2025-01-27T08:40:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-societa-in-house-nulli-i-patti-per-il-superminimo-ai-dirigenti</loc>
		<lastmod>2025-01-27T09:43:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-3-2025</loc>
		<lastmod>2025-01-27T09:54:03+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-la-parifica-crediti-e-debiti-tra-comuni-ed-unione</loc>
		<lastmod>2025-01-27T14:10:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-relazione-fine-mandato-in-provincia</loc>
		<lastmod>2025-01-28T09:27:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-gestione-economale</loc>
		<lastmod>2025-01-28T10:34:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-nuove-regole-di-finanza-pubblica-2025-2029-scadenze-e-sanzioni-per-enti-territoriali</loc>
		<lastmod>2025-01-28T11:07:49+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-la-nota-integrativa-sulle-concessioni-secondo-litas-6</loc>
		<lastmod>2025-01-28T11:11:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/arera-perequazione-rifiuti-invio-delle-dichiarazioni-alla-csea</loc>
		<lastmod>2025-01-28T11:24:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-corte-conti-frenano-i-tagli-delle-sezioni-riordino-con-delega</loc>
		<lastmod>2025-01-29T11:06:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-gestione-delle-attivita-e-passivita-potenziali-nelle-concessioni</loc>
		<lastmod>2025-01-30T10:47:45+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/rassegna-pa-con-gli-altola-di-cgil-e-uil-a-rischio-i-contratti-integrativi</loc>
		<lastmod>2025-01-30T11:00:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/ministro-per-la-pubblica-amministrazione-pa-formazione-nuova-direttiva-del-ministro-zangrillo</loc>
		<lastmod>2025-01-30T11:08:03+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-gettoni-di-presenza-ai-consiglieri-corte-conti-conferma-la-riduzione-del-10</loc>
		<lastmod>2025-01-30T12:46:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-riduzione-di-valore-delle-attivita-secondo-litas-8</loc>
		<lastmod>2025-01-30T14:21:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-quando-e-necessario-limpairment-test-secondo-litas-8</loc>
		<lastmod>2025-01-31T08:45:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-chiarimenti-su-determinazione-misura-indennita-di-funzione-e-gettoni-di-presenza</loc>
		<lastmod>2025-01-31T09:05:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/corte-dei-conti-chiarimenti-su-componenti-perequative-tari-somma-complessiva-da-riversare-a-csea</loc>
		<lastmod>2025-01-31T09:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/anci-anac-segnala-avvio-revisione-bando-tipo-n-1-post-correttivo-al-codice-appalti</loc>
		<lastmod>2025-01-31T09:37:58+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/ministero-dellinterno-riapertura-procedura-certificazione-contributo-indennita-funzione-sindaci-2023</loc>
		<lastmod>2025-01-31T11:11:45+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-accolta-la-richiesta-di-proroga-dellavviso-3-per-il-trasporto-rapido-di-massa</loc>
		<lastmod>2025-01-31T11:14:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-graduatorie-mim-provvisorie-per-lavori-vulnerabilita-sismica-e-riqualificazione-energetica</loc>
		<lastmod>2025-01-31T11:25:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/anac-per-gli-enti-locali-differito-al-30-marzo-2025-il-termine-di-adozione-del-piao</loc>
		<lastmod>2025-01-31T13:04:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/anac-piccoli-comuni-avviata-la-piattaforma-per-la-sezione-rischi-corruttivi-e-trasparenza-del-piao</loc>
		<lastmod>2025-01-31T13:10:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/ministro-per-la-pubblica-amministrazione-firma-definitiva-del-ccnl-funzioni-centrali-2022-2024-per-una-pa-innovativa-e-sempre-piu-efficiente</loc>
		<lastmod>2025-01-31T13:44:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-rimborso-della-spesa-sostenuta-nellanno-2024-per-il-personale-ex-fime-e-insud-contributo-anno-2025</loc>
		<lastmod>2025-01-31T13:51:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/aran-ultimi-orientamenti-applicativi-2</loc>
		<lastmod>2025-01-31T14:14:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-linee-guida-sulla-prevenzione-e-sicurezza-per-gli-esercizi-pubblici</loc>
		<lastmod>2025-01-31T14:21:49+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/servizio-contratti-pubblici-mit-riconoscimento-incentivi-tecnici-a-personale-di-una-societa-in-house</loc>
		<lastmod>2025-01-31T14:24:33+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-del-lavoro-erogazione-contributo-2025-ai-comuni-con-meno-di-5-000-abitanti-per-la-stabilizzazione-di-lavoratori-socialmente-utili</loc>
		<lastmod>2025-01-31T14:33:18+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/rassegna-fisco-pignoramenti-sprint-per-chi-non-paga-imu-o-tari</loc>
		<lastmod>2025-02-03T07:23:02+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-ok-corte-conti-a-comunita-energetica-rinnovabile-in-forma-di-cooperativa-a-responsabilita-limitata</loc>
		<lastmod>2025-02-03T07:24:41+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/servizio-contratti-pubblici-mit-convenzioni-e-accordi-quadro-rotazione-affidamento-diretto</loc>
		<lastmod>2025-02-03T07:33:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/servizio-contratti-pubblici-mit-incentivi-per-funzioni-tecniche</loc>
		<lastmod>2025-02-03T07:39:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/servizio-contratti-pubblici-mit-servizi-pubblici-locali-appalto-o-concessione</loc>
		<lastmod>2025-02-03T07:45:23+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-riduzioni-di-valore-e-informativa-nella-nota-integrativa-secondo-itas-8</loc>
		<lastmod>2025-02-03T07:51:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-riforma-dei-conti-ignorata-a-sud-chiuso-a-dicembre-solo-il-25-dei-preventivi</loc>
		<lastmod>2025-02-03T07:53:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-avanzo-vincolato-la-gestione-non-si-congela-il-31-gennaio</loc>
		<lastmod>2025-02-03T07:58:25+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-richiesta-di-password-idonea-allaccesso-al-protocollo-informatico</loc>
		<lastmod>2025-02-03T08:01:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti</loc>
		<lastmod>2025-02-03T08:49:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-4-2025</loc>
		<lastmod>2025-02-03T08:59:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/mef-applicazione-da-parte-delle-amministrazioni-pubbliche-del-regolamento-ue-2024-886-sui-bonifici-istantanei-in-euro</loc>
		<lastmod>2025-02-04T07:54:04+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-del-lavoro-contributo-economico-agli-ambiti-territoriali-che-garantiscono-un-numero-minimo-di-assistenti-sociali</loc>
		<lastmod>2025-02-04T08:06:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/revisione/2025/rassegna-compensi-agli-avvocati-dipendenti-niente-parere-dei-revisori-sulla-proposta-di-regolamento</loc>
		<lastmod>2025-02-04T08:12:09+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-analisi-delle-unita-generatrici-di-flussi-di-cassa-nellitas-8</loc>
		<lastmod>2025-02-04T08:48:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accreditamento-al-portale-formazione-accrual-entro-il-6-febbraio-solo-per-gli-enti-pilota</loc>
		<lastmod>2025-02-04T08:52:54+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/revisione/2025/rassegna-corte-conti-marche-richiama-i-revisori-a-controlli-piu-approfonditi</loc>
		<lastmod>2025-02-04T09:00:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/anci-materiali-del-webinar-sul-nuovo-codice-della-strada</loc>
		<lastmod>2025-02-04T09:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/revisione/2025/ministero-dellinterno-competenze-obblighi-e-trattamento-economico-del-commissario-liquidatore-dellunione-dei-comuni</loc>
		<lastmod>2025-02-04T09:34:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-erogazione-contributi-pnrr-misura-m5c2i2-1-e-m5c2i2-2</loc>
		<lastmod>2025-02-04T09:49:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/anac-no-a-componente-del-collegio-consultivo-tecnico-se-ha-svolto-ruoli-nella-progettazione-di-unopera</loc>
		<lastmod>2025-02-04T10:23:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/arera-tqrif-comunicazione-allautorita-dei-dati-di-qualita-contrattuale-e-tecnica-del-servizio-di-gestione-dei-rifiuti-urbani-relativi-allanno-2024</loc>
		<lastmod>2025-02-05T07:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/mim-indicazioni-per-richieste-di-trasferimento-intermedio-risorse-pnrr</loc>
		<lastmod>2025-02-05T08:56:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-come-ripristinare-il-valore-di-unattivita-precedentemente-svalutata-nellitas-8</loc>
		<lastmod>2025-02-05T09:07:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-fondo-di-garanzia-per-i-debiti-commerciali-2024-iscrizione-in-bilancio-entro-il-28-febbraio</loc>
		<lastmod>2025-02-05T09:13:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-bonifici-istantanei-anche-per-le-pubbliche-amministrazioni-la-circolare-operativa</loc>
		<lastmod>2025-02-05T09:26:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-svalutazione-obbligatoria-dei-crediti-con-il-gse-i-chiarimenti-operativi-della-corte-conti</loc>
		<lastmod>2025-02-05T09:50:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/fiscale/2025/ifel-fatturapa-aggiornamento-specifiche-tecniche</loc>
		<lastmod>2025-02-05T11:32:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/mef-arconet-pubblicato-il-18-correttivo-dellarmonizzazione</loc>
		<lastmod>2025-02-05T11:41:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-18-correttivo-novita-su-bilancio-e-gestione-per-i-vincoli-di-finanza-pubblica</loc>
		<lastmod>2025-02-06T13:09:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-gestione-delle-operazioni-in-valuta-estera-secondo-itas-3</loc>
		<lastmod>2025-02-06T13:13:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-piano-trimestrale-dei-flussi-di-cassa-utile-considerare-anche-gli-andamenti-2024</loc>
		<lastmod>2025-02-06T13:49:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/anac-abnorme-ritardo-per-lavori-non-conclusi-a-dieci-anni-dallaggiudicazione</loc>
		<lastmod>2025-02-06T13:53:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/inps-banca-centrale-europea-variazione-tasso-di-interesse-febbraio-2025</loc>
		<lastmod>2025-02-06T13:57:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-mancata-asseverazione-nei-bilanci-locali-allarme-della-corte-conti-emilia-romagna</loc>
		<lastmod>2025-02-06T14:06:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/rassegna-assistenti-sociali-entro-febbraio-le-certificazioni-dei-fondi-per-gli-agli-ambiti-territoriali</loc>
		<lastmod>2025-02-06T14:10:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/ifel-prospetto-imu-scade-il-28-febbraio-il-termine-per-ladozione-del-nuovo-prospetto</loc>
		<lastmod>2025-02-07T07:36:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/anac-relazioni-annuali-degli-enti-pubblici-locali-pubblicazione-online-con-piattaforma-anac</loc>
		<lastmod>2025-02-07T07:48:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/ministero-dellinterno-rendicontazione-dei-proventi-anno-2024-per-sanzioni-violazioni-al-codice-della-strada</loc>
		<lastmod>2025-02-07T08:13:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-agenti-contabili-e-passaggio-di-consegne</loc>
		<lastmod>2025-02-07T08:31:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-relazione-organo-di-controllo-interno-su-conti-giudiziali</loc>
		<lastmod>2025-02-07T08:54:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-itas-3-e-la-contabilizzazione-delle-partecipazioni-estere-nei-bilanci-delle-pa</loc>
		<lastmod>2025-02-07T09:05:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-trasparenza-nuova-piattaforma-per-le-relazioni-annuali-sui-servizi-pubblici-a-rilevanza-economica</loc>
		<lastmod>2025-02-07T09:30:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-approvazione-certificazione-contributo-anno-2024-per-le-spese-sostenute-per-il-personale-cui-e-stato-concesso-laspettativa-per-motivi-sindacali</loc>
		<lastmod>2025-02-10T07:37:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-assegnazione-di-risorse-a-favore-di-associazioni-fondazioni-ed-enti-operanti-sul-territorio</loc>
		<lastmod>2025-02-10T07:44:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/rassegna-cgt-lazio-limu-diventa-piu-leggera-per-le-case-in-ricostruzione</loc>
		<lastmod>2025-02-10T07:51:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-condanne-irrisorie-e-salvacondotti-corte-conti-contro-i-freni-ai-danni-erariali</loc>
		<lastmod>2025-02-10T07:56:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/rassegna-tari-il-regolamento-non-puo-equiparare-lattivita-agrituristica-a-quella-alberghiera</loc>
		<lastmod>2025-02-10T08:00:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-nelle-anticipazioni-pnrr-anche-le-quote-del-fondo-opere-indifferibili</loc>
		<lastmod>2025-02-10T08:05:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-la-disciplina-delle-rimanenze-nellitas-10</loc>
		<lastmod>2025-02-10T08:07:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/fiscale/2025/rassegna-nuove-specifiche-tecniche-per-la-fatturazione-elettronica-versione-1-9</loc>
		<lastmod>2025-02-10T08:10:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/anci-il-quaderno-regolamento-per-gli-incentivi-alle-funzioni-tecniche-dopo-il-correttivo-appalti</loc>
		<lastmod>2025-02-10T08:13:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/rassegna-pa-a-caccia-di-15mila-tecnici-digitali-riserva-del-10-e-spinta-ai-diplomati-its</loc>
		<lastmod>2025-02-10T08:32:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-5-2025</loc>
		<lastmod>2025-02-10T09:21:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/fiscale/2025/mef-atto-di-indirizzo-per-il-conseguimento-degli-obiettivi-di-politica-fiscale-per-gli-anni-2025-2027</loc>
		<lastmod>2025-02-10T12:10:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/anci-pnrr-alloggi-studenti-universitari-la-nota-del-ministero-delluniversita-e-della-ricerca</loc>
		<lastmod>2025-02-10T13:08:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/giustizia-tributaria-disapplicazione-degli-atti-amministrativi-e-giudice-tributario</loc>
		<lastmod>2025-02-10T13:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/rassegna-telefisco-imposta-di-soggiorno-la-dichiarazione-e-decisiva</loc>
		<lastmod>2025-02-10T13:24:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/rassegna-telefisco-le-tariffe-del-cup-restano-congelate-no-al-ritocco-istat-con-le-attuali-norme</loc>
		<lastmod>2025-02-10T13:28:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-modifica-dello-statuto-istituzione-del-presidente-del-consiglio-comunale-2</loc>
		<lastmod>2025-02-10T14:00:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/agid-nuovi-avvisi-di-finanziamento-per-ladeguamento-delle-componenti-informatiche-enti-terzi-alle-nuove-specifiche-tecniche-suap</loc>
		<lastmod>2025-02-10T14:03:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/anac-aggiornamento-2024-del-piano-nazionale-anticorruzione-2022</loc>
		<lastmod>2025-02-10T14:12:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/anac-il-vincolo-temporale-per-individuare-chi-realizza-un-appalto-pnrr-non-giustifica-frazionamenti</loc>
		<lastmod>2025-02-10T14:27:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/mef-tari-fabbisogni-standard-aggiornamento-delle-linee-guida</loc>
		<lastmod>2025-02-11T10:37:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/mef-faq-trasmissione-prospetto-delle-aliquote-imu</loc>
		<lastmod>2025-02-11T10:57:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/revisione/2025/ministero-dellinterno-dati-di-sintesi-elenco-revisori-2025</loc>
		<lastmod>2025-02-11T11:40:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-nei-piccoli-comuni-certezze-poche-e-dubbi-tanti</loc>
		<lastmod>2025-02-11T12:05:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-tempi-di-pagamento-dei-debiti-commerciali-arconet-apre-una-nuova-sezione-dedicata</loc>
		<lastmod>2025-02-11T12:29:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-valutazione-delle-rimanenze-secondo-itas-10</loc>
		<lastmod>2025-02-11T12:35:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-rimborso-spese-per-corresponsione-al-personale-della-polizia-municipale-dellindennizzo-spese-di-degenza-per-cause-di-servizio</loc>
		<lastmod>2025-02-12T12:26:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-irpef-5-per-mille-assegnazioni-disposte-nellanno-2023</loc>
		<lastmod>2025-02-12T12:35:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-viminale-dal-1-marzo-invio-della-rendicontazione-sulle-multe-stradali-2024</loc>
		<lastmod>2025-02-12T12:43:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-itas-10-metodi-fifo-e-del-costo-medio-ponderato-nella-valutazione-delle-rimanenze</loc>
		<lastmod>2025-02-12T12:46:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-tempi-supplementari-per-liscrizione-al-portale-della-formazione-scadenza-prorogata-al-21-febbraio</loc>
		<lastmod>2025-02-12T12:51:53+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-partecipate-il-trasferimento-finanziario-alla-societa-in-concordato-liquidatorio-contrasta-con-il-divieto-di-soccorso</loc>
		<lastmod>2025-02-12T12:57:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/fiscale/2025/rassegna-superbonus-e-catasto-lettere-per-i-ruderi-e-le-case-in-costruzione</loc>
		<lastmod>2025-02-13T09:30:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/rassegna-definanziamento-per-inosservanza-degli-impegni-lente-paga-i-danni-per-lomessa-stipula-del-contratto</loc>
		<lastmod>2025-02-13T09:37:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-spending-dalla-ragioneria-i-dati-definitivi-del-contributo-alla-finanza-pubblica-2025-2029</loc>
		<lastmod>2025-02-13T09:46:38+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-svalutazioni-e-ripristini-delle-rimanenze-secondo-itas-10</loc>
		<lastmod>2025-02-13T11:09:26+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-la-correzione-degli-errori-anni-precedenti-perplessita-e-gerarchia-delle-fonti</loc>
		<lastmod>2025-02-13T11:52:55+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/mef-criteri-e-modalita-di-determinazione-del-contributo-alla-finanza-pubblica-anni-dal-2025-al-2029</loc>
		<lastmod>2025-02-14T08:17:38+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-pubblicazione-dei-dati-provvisori-relativi-ai-provvedimenti-oggetto-di-intesa-in-sede-di-conferenza-stato-citta-ed-autonomie-locali</loc>
		<lastmod>2025-02-14T08:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/revisione/2025/ministero-dellinterno-contributo-annuo-di-iscrizione-allelenco-dei-revisori-degli-enti-locali</loc>
		<lastmod>2025-02-14T08:54:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-il-ruolo-della-nota-integrativa-nella-valutazione-delle-rimanenze</loc>
		<lastmod>2025-02-14T12:31:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-primo-tagliando-agli-schemi-di-bilancio-e-allitas-di-costi-e-ricavi</loc>
		<lastmod>2025-02-14T12:39:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-rimborso-iva-servizi-non-commerciali-anno-2025-quadriennio-2021-2024</loc>
		<lastmod>2025-02-14T12:46:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/revisione/2025/rassegna-revisori-in-crescita-il-numero-degli-iscritti-nellelenco</loc>
		<lastmod>2025-02-14T12:48:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/fiscale/2025/agenzia-delle-entrate-trattamento-fiscale-trasferimento-gratuito-immobili-demaniali-ad-una-regione</loc>
		<lastmod>2025-02-14T12:50:52+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-qualifica-citta-che-legge-2024-2025-2026-e-online-lelenco-definitivo-dei-900-comuni-selezionati</loc>
		<lastmod>2025-02-14T14:35:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/milleproroghe-testo-con-le-modifiche-approvate-nel-corso-del-dibattito-parlamentare</loc>
		<lastmod>2025-02-14T14:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/corte-dei-conti-relazioni-inaugurazione-anno-giudiziario-2025</loc>
		<lastmod>2025-02-14T14:53:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/anac-modifiche-contrattuali-e-varianti-in-corso-dopera-comunicazioni-ad-anac-solo-in-via-telematica</loc>
		<lastmod>2025-02-17T07:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/rassegna-correttivo-saltano-le-modifiche-attese-dal-milleproroghe</loc>
		<lastmod>2025-02-17T07:30:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-gestione-contabile-dei-benefici-ai-dipendenti-secondo-itas-15</loc>
		<lastmod>2025-02-17T07:52:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-fatture-commerciali-al-via-i-controlli-su-1-809-comuni-lenti-nei-pagamenti</loc>
		<lastmod>2025-02-17T07:58:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-piano-annuale-dei-flussi-di-cassa-entro-febbraio</loc>
		<lastmod>2025-02-17T08:00:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/anci-milleproroghe-bene-laccoglimento-di-alcune-fondamentali-proposte-anci</loc>
		<lastmod>2025-02-17T08:04:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-6-2025</loc>
		<lastmod>2025-02-17T08:52:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/anac-inconferibile-lincarico-di-presidente-di-agenzia-di-enti-locali-al-sindaco-di-uno-dei-comuni-soci</loc>
		<lastmod>2025-02-17T14:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-dal-viminale-15-mln-ai-comuni-della-terra-dei-fuochi-per-il-contrasto-allabbandono-e-ai-roghi-di-rifiuti</loc>
		<lastmod>2025-02-17T14:21:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/giustizia-tributaria-avviso-di-accertamento-imu-ed-emissione-di-un-secondo-provvedimento-in-diminuzione</loc>
		<lastmod>2025-02-17T14:36:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/aran-ultimi-orientamenti-applicativi-febbraio-2025</loc>
		<lastmod>2025-02-18T10:49:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-registrazioni-di-indennita-di-cessazione-e-tfr-secondo-itas-15</loc>
		<lastmod>2025-02-18T12:07:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-allarme-corte-dei-conti-forte-crescita-delle-irregolarita-nei-rendiconti-locali</loc>
		<lastmod>2025-02-18T12:10:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-milleproroghe-tutte-le-novita-definitive-per-gli-enti-locali</loc>
		<lastmod>2025-02-18T12:18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/rassegna-noleggi-auto-abuso-del-diritto-per-chi-trasferisce-la-sede-a-trento-solo-per-ragioni-fiscali</loc>
		<lastmod>2025-02-19T08:25:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/rassegna-esentasse-il-trasferimento-gratuito-di-immobili-per-finalita-istituzionali-dal-demanio-alla-regione</loc>
		<lastmod>2025-02-19T08:42:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-dettagli-della-nota-integrativa-secondo-itas-15-per-i-benefici-ai-dipendenti</loc>
		<lastmod>2025-02-19T09:08:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-decreto-pa-torna-il-salvagente-per-i-comuni-ex-dissestati</loc>
		<lastmod>2025-02-20T07:34:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-certificazione-utilizzo-contributo-per-incremento-indennita-di-funzione</loc>
		<lastmod>2025-02-20T07:42:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-le-prestazioni-sociali-in-denaro-secondo-itas-16</loc>
		<lastmod>2025-02-20T09:00:56+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-finanza-pubblica-510-enti-in-crisi-esonerati-dallaccantonamento</loc>
		<lastmod>2025-02-20T09:09:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/ministro-per-la-pubblica-amministrazione-via-libera-del-cdm-al-dl-pa-2025-zangrillo-continua-il-percorso-di-rinnovamento-della-pa</loc>
		<lastmod>2025-02-20T10:04:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/anci-manfredi-bene-sospensione-legge-taglia-idonei-per-graduatorie-2024-25</loc>
		<lastmod>2025-02-20T10:06:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/anac-sindaco-dirigente-in-unamministrazione-centrale-va-valutato-il-conflitto-dinteressi</loc>
		<lastmod>2025-02-20T10:10:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-diritto-di-accesso-dei-consiglieri-comunali-in-ordine-alle-offerte-tecniche</loc>
		<lastmod>2025-02-20T10:23:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-riparto-del-fondo-di-20-milioni-di-euro-per-lanno-2024-per-riduzione-gettito-di-ipt-e-rc-auto</loc>
		<lastmod>2025-02-20T10:32:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/corte-dei-conti-esenzione-canone-unico-patrimoniale</loc>
		<lastmod>2025-02-20T12:26:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/agid-intelligenza-artificiale-in-consultazione-le-prime-linee-guida-per-la-pa</loc>
		<lastmod>2025-02-20T12:39:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/tar-progressioni-verticali-legittimo-privilegiare-il-servizio-prestato-allinterno-dellente-di-appartenenza</loc>
		<lastmod>2025-02-20T12:55:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-rimborso-minori-gettiti-esenzione-imu-fabbricati-colpiti-da-eventi-sismici-del-2016</loc>
		<lastmod>2025-02-21T10:53:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-nulli-gli-atti-dellente-locale-in-violazione-di-norme-di-finanza-pubblica-anche-per-il-tramite-della-partecipata</loc>
		<lastmod>2025-02-21T11:52:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-il-trattamento-contabile-delle-pensioni-pubbliche-secondo-litas-16</loc>
		<lastmod>2025-02-21T12:11:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-acquisto-di-azioni-in-consorzio-va-provata-la-necessita-delloperazione</loc>
		<lastmod>2025-02-21T12:34:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/rassegna-adeguamento-prezzi-dal-mit-510-milioni-e-ora-ce-anche-liva</loc>
		<lastmod>2025-02-24T07:39:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-approvazione-della-modalita-di-certificazione-assegnazione-contributo-per-finanziamento-della-spesa-per-il-personale-collocato-in-distacco-per-motivi-sindacali</loc>
		<lastmod>2025-02-24T07:47:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-contributo-per-rigenerazione-urbana-piccole-e-medie-opere</loc>
		<lastmod>2025-02-24T07:50:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/appalti/2025/anac-revisione-prezzi-nelle-gare-di-appalto-ammessa-anche-la-revisione-in-diminuzione</loc>
		<lastmod>2025-02-24T07:53:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-possibile-listituzione-ex-novo-della-dirigenza-ma-solo-nel-rispetto-dei-limiti-alla-spesa-di-personale</loc>
		<lastmod>2025-02-24T07:59:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/fiscale/2025/rassegna-immobili-chiesa-a-uso-misto-esenzione-ici-inammissibile</loc>
		<lastmod>2025-02-24T08:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/revisione/2025/corte-dei-conti-revisori-attenzione-alla-selezione-del-campione</loc>
		<lastmod>2025-02-24T08:09:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-incentivi-al-personale</loc>
		<lastmod>2025-02-24T08:14:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-riconoscimento-del-debito-fuori-bilancio</loc>
		<lastmod>2025-02-24T08:17:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-carte-di-credito-e-agenti-contabili</loc>
		<lastmod>2025-02-24T08:20:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-riversamento-compensi</loc>
		<lastmod>2025-02-24T08:23:35+00:00</lastmod>
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	<url>
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		<lastmod>2025-02-24T08:25:49+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-riaperta-la-piattaforma-area-rgs-termine-del-28-febbraio-per-aggiornare-i-dati-del-2024-e-deliberare-il-fondo-di-garanzia</loc>
		<lastmod>2025-02-24T08:29:02+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-celebrazioni-di-matrimoni-fuori-della-sede-comunale-e-trattamento-accessorio</loc>
		<lastmod>2025-02-24T09:18:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-7-2025</loc>
		<lastmod>2025-02-24T09:28:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/ministero-dellinterno-dimostrazione-della-copertura-del-costo-dei-servizi-per-lanno-2022-per-gli-enti-in-condizione-di-deficitarieta-strutturale-ed-enti-equiparati-dalla-normativa</loc>
		<lastmod>2025-02-25T08:24:18+00:00</lastmod>
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		<lastmod>2025-02-25T09:46:00+00:00</lastmod>
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		<lastmod>2025-02-25T09:52:54+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-certificazione-fondo-distacco-sindacale-istruzioni-operative</loc>
		<lastmod>2025-02-25T10:00:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/giustizia-amministrativa-questioni-di-legittimita-costituzionale-in-tema-di-retribuzione-del-dipendente-pubblico-cessato-dal-servizio-per-raggiunti-limiti-di-eta</loc>
		<lastmod>2025-02-25T10:21:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/giustizia-amministrativa-clausole-del-bando-di-gara-immediatamente-impugnabili-e-lesione-della-logica-partecipativa</loc>
		<lastmod>2025-02-25T10:25:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/mit-pnrr-emanate-le-indicazioni-operative-per-il-trasferimento-risorse</loc>
		<lastmod>2025-02-25T10:34:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-sblocco-dei-trasferimenti-del-pnrr-nuove-faq-della-ragioneria</loc>
		<lastmod>2025-02-26T08:25:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-del-lavoro-e-delle-politiche-sociali-adi-il-percorso-per-i-beneficiari-con-obblighi-di-attivazione-lavorativa-e-sociale</loc>
		<lastmod>2025-02-26T08:35:35+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/mim-decreto-di-riparto-del-fondo-nazionale-per-il-sistema-integrato-di-educazione-e-di-istruzione-dalla-nascita-ai-sei-anni-per-lesercizio-finanziario-2025</loc>
		<lastmod>2025-02-26T08:43:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-di-cassazione-nesso-legittimo-tra-condotta-extra-lavorativa-e-licenziamento</loc>
		<lastmod>2025-02-26T09:05:24+00:00</lastmod>
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		<lastmod>2025-02-26T10:25:01+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-gli-strumenti-finanziari-da-valutare-secondo-litas-11</loc>
		<lastmod>2025-02-26T10:39:53+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/ministero-dellinterno-medie-opere-indicazioni-sulla-corretta-valorizzazione-delle-economie-di-progetto</loc>
		<lastmod>2025-02-27T08:56:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/mit-piccoli-comuni-dal-mit-ulteriori-23-milioni-per-manutenzione-e-messa-in-sicurezza-delle-strade</loc>
		<lastmod>2025-02-27T09:10:40+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-le-due-vere-sfide-aperte-del-piano-dei-flussi-di-cassa</loc>
		<lastmod>2025-02-27T10:34:11+00:00</lastmod>
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		<lastmod>2025-02-27T10:37:11+00:00</lastmod>
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		<lastmod>2025-02-27T10:41:28+00:00</lastmod>
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		<loc>https://mirapa.it/risorse/2025/anci-disponibile-il-nuovo-bando-citta-che-legge-2024</loc>
		<lastmod>2025-02-27T10:44:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/anci-emergenza-abitativa-manfredi-e-funaro-bene-disponibilita-ministro-per-risposte-ai-comuni</loc>
		<lastmod>2025-02-27T10:47:27+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/anac-gestione-degli-appalti-al-via-lindagine-rup-2025</loc>
		<lastmod>2025-02-27T10:49:54+00:00</lastmod>
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		<lastmod>2025-02-27T11:04:38+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-richiesta-convocazione-consiglio-da-parte-di-un-quinto</loc>
		<lastmod>2025-02-27T11:11:21+00:00</lastmod>
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		<lastmod>2025-02-27T11:17:47+00:00</lastmod>
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		<loc>https://mirapa.it/amministrativo/2025/ifel-send-e-ladesione-delle-unioni-di-comuni-al-servizio-notifiche-digitali</loc>
		<lastmod>2025-02-28T07:35:25+00:00</lastmod>
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		<loc>https://mirapa.it/partecipate/2025/anac-obblighi-di-trasparenza-per-le-societa-in-controllo-pubblico-come-per-le-pubbliche-amministrazioni</loc>
		<lastmod>2025-02-28T08:01:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/mef-indennita-di-vacanza-contrattuale</loc>
		<lastmod>2025-02-28T08:10:40+00:00</lastmod>
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		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-armonizzazione-in-vigore-il-18-correttivo-con-il-fondo-per-gli-obiettivi-di-finanza-pubblica</loc>
		<lastmod>2025-02-28T10:30:42+00:00</lastmod>
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		<lastmod>2025-02-28T10:35:07+00:00</lastmod>
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		<loc>https://mirapa.it/contabilita/2025/corte-dei-conti-agenti-contabili-secondari</loc>
		<lastmod>2025-02-28T10:40:43+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-limiti-spese-di-personale</loc>
		<lastmod>2025-02-28T10:47:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/giustizia-amministrativa-disapplicazione-della-ulteriore-proroga-delle-concessioni-balneari-fino-al-30-settembre-2027</loc>
		<lastmod>2025-02-28T12:14:08+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/mit-parere-su-incentivi-per-funzioni-tecniche</loc>
		<lastmod>2025-02-28T12:20:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/tributi/2025/consiglio-di-stato-tari-necessaria-adeguata-ponderazione-tra-i-due-metodi-per-il-calcolo-delle-tariffe</loc>
		<lastmod>2025-02-28T13:02:48+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-risorse-per-misure-di-welfare-integrativo</loc>
		<lastmod>2025-02-28T13:05:26+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/gazzetta-ufficiale-milleproroghe-d-l-27-dicembre-2024-n-202-conversione-in-legge</loc>
		<lastmod>2025-03-03T07:18:02+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-riaccertamento-dei-residui-2024-checklist-essenziale-per-finanziari-e-revisori</loc>
		<lastmod>2025-03-03T07:22:59+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/agenzia-delle-entrate-modalita-fatturazione-ritenute-di-garanzia-per-prestazioni-in-split-payment</loc>
		<lastmod>2025-03-03T07:33:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/corte-di-cassazione-esenzione-imu-immobili-pubblici-solo-per-fini-istituzionali-diretti</loc>
		<lastmod>2025-03-03T07:41:57+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-criteri-affidamento-incarichi-professionali-a-soggetti-esterni-allamministrazione</loc>
		<lastmod>2025-03-03T07:52:46+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/senato-della-repubblica-dossier-monitoraggio-pnrr</loc>
		<lastmod>2025-03-03T08:02:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-itas-11-e-limportanza-della-nota-integrativa</loc>
		<lastmod>2025-03-03T08:09:00+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-riforma-conti-ignorata-al-sud-il-61-dei-comuni-in-ritardo-sui-bilanci</loc>
		<lastmod>2025-03-03T08:11:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-dai-debiti-fuori-bilancio-al-vincolo-di-destinazione-il-punto-sui-pareri-2024-della-corte-conti</loc>
		<lastmod>2025-03-03T08:14:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/il-sunto-ragioneria-8-2025</loc>
		<lastmod>2025-03-03T08:48:41+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/agenzia-delle-entrate-premio-per-ritrovamento-beni-culturali-e-soggetto-a-ritenuta</loc>
		<lastmod>2025-03-04T08:31:50+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-risorse-centri-estivi-2025-lanci-scrive-alla-ministra-roccella</loc>
		<lastmod>2025-03-04T08:45:03+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-come-cambia-la-contabilita-delle-partecipazioni-pubbliche-con-itas-14</loc>
		<lastmod>2025-03-04T09:27:24+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/giustizia-amministrativa-regola-dellanonimato-nelle-prove-pratiche-concorsuali</loc>
		<lastmod>2025-03-04T12:53:20+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-con-la-conversione-in-legge-del-dl-n-208-2024-potenziato-il-ruolo-del-commissario-straordinario</loc>
		<lastmod>2025-03-05T09:07:51+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-le-novita-nellitas-14-su-joint-venture-e-controllo-congiunto</loc>
		<lastmod>2025-03-05T09:14:59+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/partecipate/2025/rassegna-corte-conti-no-alla-nuova-partecipata-se-il-piano-finanziario-e-inadeguato-e-ci-sono-dubbi-sulla-sostenibilita</loc>
		<lastmod>2025-03-05T09:19:13+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/arera-avvio-di-procedimento-per-la-definizione-del-metodo-tariffario-rifiuti-per-il-terzo-periodo-regolatorio-mtr-3</loc>
		<lastmod>2025-03-05T12:33:06+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/risorse/2025/anci-fondo-mense-scolastiche-bio-entro-il-31-marzo-iscrizione-stazioni-appaltanti-su-piattaforma-masaf</loc>
		<lastmod>2025-03-05T12:41:02+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/giustizia-amministrativa-gestione-dei-rifiuti-integrata-in-senso-verticale-e-onere-motivazionale</loc>
		<lastmod>2025-03-05T12:49:39+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/tributi/2025/giustizia-tributaria-rendita-catastale-e-impianti-di-produzione-di-energia-elettrica</loc>
		<lastmod>2025-03-05T12:54:37+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/anci-proroga-sospensione-quota-capitale-anci-e-upi-scrivono-allassociazione-bancaria-italiana</loc>
		<lastmod>2025-03-05T13:02:05+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/personale/2025/corte-dei-conti-regime-giuridico-incentivi-al-personale-che-assiste-ente-locale-nel-giudizio-tributario</loc>
		<lastmod>2025-03-05T14:00:32+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/attualita-di-rilievo/2025/rassegna-sogei-avvia-i-quattro-monitoraggi-per-il-2024-dai-nidi-al-trasporto-degli-alunni-con-disabilita</loc>
		<lastmod>2025-03-06T08:19:22+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-applicazione-e-impatti-del-metodo-del-patrimonio-netto-semplificato-secondo-itas-14</loc>
		<lastmod>2025-03-06T08:24:15+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-dellinterno-mozione-di-sfiducia-costruttiva-ex-art-27-statuto-comunita-montana-artt-2-e-52-tuel</loc>
		<lastmod>2025-03-06T09:34:07+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/ministero-del-lavoro-e-delle-politiche-sociali-da-aprile-lesclusione-dei-titoli-di-stato-dallisee</loc>
		<lastmod>2025-03-06T10:21:14+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/appalti/2025/consiglio-di-stato-lesecuzione-anticipata-fa-sorgere-la-fase-esecutiva-dellappalto-anche-in-difetto-di-sottoscrizione-del-contratto</loc>
		<lastmod>2025-03-06T10:57:17+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/amministrativo/2025/m-a-s-e-consultazione-pubblica-sul-piano-sociale-per-il-clima-psc</loc>
		<lastmod>2025-03-06T11:00:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://mirapa.it/amministrativo/2025/inps-reddito-di-liberta-indicazioni-per-presentare-la-domanda</loc>
		<lastmod>2025-03-07T07:28:19+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/fiscale/2025/agenzia-delle-entrate-esenzione-dallapplicazione-dellimposta-di-bollo-in-relazione-ai-contratti-di-lavoro-e-dimpiego-sia-individuali-che-collettivi</loc>
		<lastmod>2025-03-07T07:41:36+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-accrual-in-pratica-operazioni-su-partecipazioni-secondo-itas-14</loc>
		<lastmod>2025-03-07T07:50:28+00:00</lastmod>
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	<url>
		<loc>https://mirapa.it/contabilita/2025/rassegna-dieci-anni-di-fondo-pluriennale-vincolato-le-tante-prescrizioni-ancora-disattese</loc>
		<lastmod>2025-03-07T07:53:27+00:00</lastmod>
	</url>
	<url>
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