1. Public administrations shall publish the deeds determining, pursuant to article 12 of Law 7 August 1990, no. 241, the criteria and procedures to be complied with by the same administrations when granting subsidies, contributions, grants and financial aids and economic benefits of any type to individuals and to public and private entities. 2. Public administrations shall publish the deeds through which subsidies, contributions, grants and financial aids and economic benefits of any type are granted to individuals and to public and private entities pursuant to the provisions of the abovementioned article 12 of Law no. 241/1990, for amounts higher than Euro 1,000.00. 3. The publication pursuant to this article is a legal condition for the effectiveness of the measures through which subsidies and awards, having an aggregate amount higher than Euro 1,000.00, are granted to the same beneficiary in a calendar year. The incomplete publication or the failure or delay in publishing the data shall be ascertained by the supervisory bodies as well as by the beneficiary of the relevant subsidy or award and by any other interested party, also for the purposes of seeking compensation for the damage suffered for the delay of the administration, pursuant to article 30 of the Legislative Decree 2 July 2010 no. 104. 4. The publication of the identification data of the beneficiaries of the measures envisaged in this article is not permitted if from such data it is possible to infer information related to the health or the economic-social difficulties of the relevant data subject. Article 27 (Publication requirements related to the list of beneficiaries) 1. The publication pursuant to article 26, paragraph 2, must comprise, for the purposes of paragraph 3 of the same article: a) the name of the company or of the entity and their respective tax codes or the name of another beneficiary; b) the amount of the economic benefit paid; c) the rule or the qualification for the granting; d) the office and the official or manager responsible for the relevant administrative procedure; e) the procedure followed for the identification of the beneficiary; f) the link to the selected project and the curriculum vitae of the appointed individual. 2. The information under paragraph 1 shall be included, in the «Transparent Administration» section in an user-friendly manner, and in an open tabular format allowing the transfer, process and reuse of such information pursuant to article 7 which must be annually arranged in a single list for each administration. Article 28 (Publication of the balance sheets of regional and provincial council groups) 1. Without prejudice to the provisions of article 9-bis, the regions, the autonomous provinces of Trento and Bolzano and the provinces shall publish the statements of account set out by article 1, paragraph 10, of Governmental Decree 10 October 2012 no. 174, converted, with amendments, by Law 7 December 2012, no. 213, of the regional and provincial council groups, pointing out the resources transferred or assigned to each group, with an indication of the deed of transfer and how the resources will be used. The deeds and reports of the supervisory bodies shall also be published. 2. Failure to publish the statements of account shall result in the reduction by 50 percent of the resources to be transferred or assigned in the year.