{"id":11558,"date":"2021-12-13T16:34:56","date_gmt":"2021-12-13T15:34:56","guid":{"rendered":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/?p=11558"},"modified":"2021-12-13T17:08:03","modified_gmt":"2021-12-13T16:08:03","slug":"recordatori-proces-liquidacio-del-pressupost","status":"publish","type":"post","link":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/seminari-secretaria\/recordatori-proces-liquidacio-del-pressupost\/","title":{"rendered":"Recordatori proc\u00e9s Liquidaci\u00f3 del pressupost"},"content":{"rendered":"<p><a href=\"https:\/\/documents.espai.educacio.gencat.cat\/IPCNormativa\/DOIGC\/GEST_Economica_administrativa.pdf#page=7\" target=\"_blank\" rel=\"noopener\"><strong>Documents per a l&#8217;organitzaci\u00f3 i la gesti\u00f3 dels centres (Gesti\u00f3 econ\u00f2mica)<\/strong><\/a><\/p>\n<p><strong>1.3.3 Liquidaci\u00f3 del pressupost<\/strong><\/p>\n<p><span style=\"font-size: 10pt;\">El director o directora ha de preparar la liquidaci\u00f3 pressupost\u00e0ria i la proposta d&#8217;eventuals romanents del pressupost de l&#8217;exercici seg\u00fcent i les ha de presentar al consell escolar perqu\u00e8 les aprovi.<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">Els documents de la liquidaci\u00f3 del pressupost que cal presentar al Departament\u00a0d&#8217;Educaci\u00f3, <strong>abans del 31 de mar\u00e7<\/strong>, s\u00f3n els seg\u00fcents:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 10pt;\"><strong>Acta d&#8217;arqueig<\/strong> amb data 31 de desembre.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\"><strong>Certificat del saldo<\/strong>, amb data 31 de desembre, de cada <strong>compte bancari<\/strong> a nom del centre. Aquest certificat <strong>es pot substituir per un extracte bancari<\/strong> amb la mateixa informaci\u00f3.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\"><strong>Certificat del director o directora del centre del saldo de totes les caixes de diners en met\u00e0l\u00b7lic<\/strong>, amb data 31 de desembre.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 10pt;\">Quan els serveis territorials d\u2019Educaci\u00f3 hagin validat la liquidaci\u00f3:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 10pt;\"><strong>Certificat del director o directora conforme s&#8217;ha dut a terme la gesti\u00f3 econ\u00f2mica del centre d&#8217;acord amb la legislaci\u00f3 vigent.<\/strong><\/span><br \/>\n<span style=\"font-size: 10pt;\">En aquest document, a l&#8217;apartat \u201c<em>Observacions<\/em>\u201d, si el romanent de l&#8217;exercici \u00e9s superior al 20% del total d&#8217;ingressos executats, s&#8217;ha de calcular i informar del romanent afectat i del romanent disponible. Tanmateix cal justificar aquest romanent i indicar quines actuacions s&#8217;han previst per reduir aquesta quantitat al llarg de l&#8217;exercici seg\u00fcent.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 10pt;\">Tots aquests documents, excepte els certificats de comptes bancaris i caixes de diner en met\u00e0l\u00b7lic, s&#8217;extreuen del m\u00f2dul de gesti\u00f3 econ\u00f2mica d&#8217;Esfer@.<\/span><br \/>\n<span style=\"font-size: 10pt;\">D&#8217;acord amb l&#8217;article 11.1.a de la Llei 19\/2014, del 29 de desembre, de transpar\u00e8ncia, acc\u00e9s a la informaci\u00f3 p\u00fablica i bon govern, <strong>els centres han de fer p\u00fablic en la seva <\/strong><\/span><span style=\"font-size: 10pt;\"><strong>p\u00e0gina web o en un altre mitj\u00e0, el seu pressupost, amb la descripci\u00f3 de les partides pressupost\u00e0ries anuals i les dades de llur execuci\u00f3 \u2013per con\u00e8ixer el grau d&#8217;execuci\u00f3 amb car\u00e0cter trimestral\u2013 i de llur liquidaci\u00f3, i el compliment dels objectius d&#8217;estabilitat pressupost\u00e0ria i sostenibilitat financera.<\/strong> Aquesta informaci\u00f3 es justifica amb els documents que s&#8217;extreuen de l&#8217;aplicaci\u00f3 Esfer@.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Documents per a l&#8217;organitzaci\u00f3 i la gesti\u00f3 dels centres (Gesti\u00f3 econ\u00f2mica) 1.3.3 Liquidaci\u00f3 del pressupost El director o directora ha de preparar la liquidaci\u00f3 pressupost\u00e0ria i la proposta d&#8217;eventuals romanents del pressupost de l&#8217;exercici seg\u00fcent i les ha de presentar al consell escolar perqu\u00e8 les aprovi. Els documents de la liquidaci\u00f3 del pressupost que cal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1227,881],"tags":[882,923],"class_list":["post-11558","post","type-post","status-publish","format-standard","hentry","category-sem-sec-21-22-s2","category-seminari-secretaria","tag-gestio-economica","tag-pressupost"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/comments?post=11558"}],"version-history":[{"count":3,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11558\/revisions"}],"predecessor-version":[{"id":11571,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11558\/revisions\/11571"}],"wp:attachment":[{"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/media?parent=11558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/categories?post=11558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/tags?post=11558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}