{"id":11567,"date":"2021-12-13T16:57:11","date_gmt":"2021-12-13T15:57:11","guid":{"rendered":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/?p=11567"},"modified":"2021-12-13T17:12:45","modified_gmt":"2021-12-13T16:12:45","slug":"recordatori-proces-elaboracio-pressupost","status":"publish","type":"post","link":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/seminari-secretaria\/recordatori-proces-elaboracio-pressupost\/","title":{"rendered":"Recordatori proc\u00e9s elaboraci\u00f3 pressupost"},"content":{"rendered":"<p><a href=\"https:\/\/documents.espai.educacio.gencat.cat\/IPCNormativa\/DOIGC\/GEST_Economica_administrativa.pdf#page=6\" target=\"_blank\" rel=\"noopener\"><strong>Documents per a l\u2019organitzaci\u00f3 i la gesti\u00f3 dels centres (Gesti\u00f3 econ\u00f2mica)<\/strong><\/a><\/p>\n<p><strong>1.3.1 Elaboraci\u00f3 del pressupost<\/strong><\/p>\n<p><span style=\"font-size: 10pt;\">El director o directora elabora el pressupost a l&#8217;inici de l&#8217;exercici pressupostari i el <\/span><span style=\"font-size: 10pt;\">presenta al consell escolar perqu\u00e8 l\u2019aprovi, <strong>abans del 31 de gener<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">El pressupost del centre \u00e9s \u00fanic i est\u00e0 compost per un estat d&#8217;ingressos i un de <\/span><span style=\"font-size: 10pt;\">despeses.<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">El <strong>pressupost d&#8217;ingressos<\/strong> ha d&#8217;incloure el seg\u00fcent:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 10pt;\">El <strong>romanent<\/strong> del pressupost anterior. <\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Les <strong>aportacions<\/strong> que es preveu que faci el <strong>Departament<\/strong>. <\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Els<strong> ingressos<\/strong> provinents d\u2019<strong>altres administracions<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Els <strong>ingressos afectats per una finalitat<\/strong> determinada.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Les <strong>aportacions de les fam\u00edlies<\/strong> per a material escolar, equipaments i sortides <\/span><span style=\"font-size: 10pt;\">programades dins l\u2019activitat reglada.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Les <strong>indemnitzacions d&#8217;assegurances<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Els ingressos provinents de la venda de productes, b\u00e9ns o serveis que provinguin <\/span><span style=\"font-size: 10pt;\">de l\u2019activitat del centre.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Els ingressos per compensacions econ\u00f2miques derivades d\u2019activitats per l&#8217;\u00fas <\/span><span style=\"font-size: 10pt;\">social.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Els ingressos per compensacions econ\u00f2miques recollides en convenis signats pel <\/span><span style=\"font-size: 10pt;\">Departament d\u2019Educaci\u00f3.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Els ingressos provinents de donacions, her\u00e8ncies o llegats.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 10pt;\">El <strong>pressupost de despeses<\/strong> ha d&#8217;incloure totes les despeses del centre, i s&#8217;ha d&#8217;elaborar <\/span><span style=\"font-size: 10pt;\">d&#8217;acord amb la previsi\u00f3 d&#8217;ingressos i una vegada analitzat i avaluat el pressupost de <\/span><span style=\"font-size: 10pt;\">despeses de l&#8217;any anterior. El pressupost ha de contenir el seg\u00fcent:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 10pt;\">Les <strong>autoritzacions pluriennals<\/strong> aprovades.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Les <strong>despeses fixes<\/strong> (electricitat, aigua, tel\u00e8fon, calefacci\u00f3, neteja, etc.).<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Les <strong>despeses per al funcionament ordinari<\/strong> del centre (reparaci\u00f3 i manteniment <\/span><span style=\"font-size: 10pt;\">d&#8217;edificis, d&#8217;instal\u00b7lacions i equipaments).<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Les <strong>despeses per a activitats complement\u00e0ries i sortides<\/strong> escolars.<\/span><\/li>\n<li><span style=\"font-size: 10pt;\">Les despeses que s&#8217;autoritzen per a <strong>inversions<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 10pt;\">Queden exclosos de la gesti\u00f3 econ\u00f2mica del centre, els serveis de manteniment, de <\/span><span style=\"font-size: 10pt;\">vigil\u00e0ncia i de conservaci\u00f3 del centre que corresponen a l&#8217;ajuntament, en el cas dels <\/span><span style=\"font-size: 10pt;\">centres d\u2019educaci\u00f3 prim\u00e0ria, o que corresponen a Infraestructures de la Generalitat de <\/span><span style=\"font-size: 10pt;\">Catalunya, SAU en altres centres de titularitat del Departament d\u2019Educaci\u00f3.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Documents per a l\u2019organitzaci\u00f3 i la gesti\u00f3 dels centres (Gesti\u00f3 econ\u00f2mica) 1.3.1 Elaboraci\u00f3 del pressupost El director o directora elabora el pressupost a l&#8217;inici de l&#8217;exercici pressupostari i el presenta al consell escolar perqu\u00e8 l\u2019aprovi, abans del 31 de gener. El pressupost del centre \u00e9s \u00fanic i est\u00e0 compost per un estat d&#8217;ingressos i un [&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-11567","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\/11567","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=11567"}],"version-history":[{"count":3,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11567\/revisions"}],"predecessor-version":[{"id":11573,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11567\/revisions\/11573"}],"wp:attachment":[{"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/media?parent=11567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/categories?post=11567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/tags?post=11567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}