Asseveration of PEF (Economic and Financial Plans) for participation in tenders and public tenders, as required by Art. 183 co. 9 of Legislative Decree 50/2016 (Procurement Code) is an analysis and a statement regarding the sustainability and economic and financial coherence of the project that is intended to be proposed to the Public Body. In particular, with the asseveration activity, analyzes are carried out to verify that the PEF reaches and satisfies the requirement of economic and financial equilibrium and the economic convenience of the investment.
The subjects authorized to issue the asseveration are:
the Independent Auditors registered in the list of the Ministry of Economic Development pursuant to Art. 1 Law 1966/1939;
Service Companies established by a Credit Institution pursuant to Art. 106 Legislative Decree 385/1993;
Epyon, through the company Epyon Asseverazioni Srl, is duly registered with the special list of the italian Ministry of Economic Development, as a company performing activities of organization and auditing of companies pursuant to law no. 1966 and to the R.D. 22 April 1940 n. 531.
Therefore, companies that intend to submit public private partnershipsor project financing to Public Bodies, in order to avoid subsequent legal appeals and recourses, must necessarily take into account the fact that the auditing firms registered with the Ministry of Economy and Finance ( MEF) are not authorized, according to the Procurement Code, to certify the Economic and Financial Plans. In fact, this authorization is reserved exclusively to auditing companies such as Epyon Asseverazioni that are registered in the special special list of the Ministry of Economic Development.