{"id":11888,"date":"2022-02-10T16:23:13","date_gmt":"2022-02-10T15:23:13","guid":{"rendered":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/?p=11888"},"modified":"2022-02-10T16:24:27","modified_gmt":"2022-02-10T15:24:27","slug":"instruccions-per-a-la-presentacio-dels-documents-propis-de-la-liquidacio-pressupostaria","status":"publish","type":"post","link":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/seminari-secretaria\/instruccions-per-a-la-presentacio-dels-documents-propis-de-la-liquidacio-pressupostaria\/","title":{"rendered":"Instruccions per a la presentaci\u00f3 dels documents propis de la liquidaci\u00f3 pressupost\u00e0ria"},"content":{"rendered":"

Pas 1<\/span>
\nEl director o la directora de cada centre i servei educatiu ha de preparar la liquidaci\u00f3 pressupost\u00e0ria i la proposta d’eventuals romanents del pressupost de l’exercici seg\u00fcent.<\/span><\/p>\n

Pas 2<\/span>
\nEl director o la directora de cada centre ha d\u2019elaborar i aprovar en sessi\u00f3 de Consell Escolar el pressupost de l’exercici seg\u00fcent amb l\u2019aplicaci\u00f3 Esfer@ abans del 31 de gener.<\/span>
\nCal haver fet les declaracions d\u2019IVA i d\u2019IRPF no m\u00e9s tard del 20 de gener (models trimestrals 303 i 101) i del 31 de gener (models anuals 390 i 190) a l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/span>
\nS\u2019han d\u2019haver consignat a l\u2019aplicaci\u00f3 Esfer@ tots els assentaments d\u2019ingressos i de despeses del pressupost a liquidar abans del dia 10 de febrer.<\/span>
\nCal fer la Declaraci\u00f3 anual d\u2019operacions amb terceres persones (Model 347) durant el mes de febrer a l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/span><\/p>\n

Pas 3<\/span>
\nA l\u2019aplicaci\u00f3 Esfer@, canviar\u00e0 l\u2019estat del pressupost a liquidar a l\u2019estat \u201cLiquidat pendent\u201d, a data m\u00e0xima del 28 de febrer, tal i com s\u2019ha indicat al pas a pas del tancament amb Esfera de l\u2019exercici 2021.<\/span>
\nPosteriorment, si es tracta d\u2019un centre educatiu, ha de presentar la liquidaci\u00f3 pressupost\u00e0ria i la proposta d\u2019eventuals romanents al consell escolar perqu\u00e8 les valori.<\/span><\/p>\n

Pas 4<\/span>
\nA continuaci\u00f3, cal que el director o la directora del centre o del servei educatiu canvi\u00ef l\u2019estat del pressupost a \u201cLiquidat aprovat\u201d; en el cas del centre, d\u2019acord amb l\u2019aprovaci\u00f3 de la liquidaci\u00f3 valorada pel consell escolar.<\/span><\/p>\n

A m\u00e9s, caldr\u00e0 que envi\u00ef el certificat del saldo de cada compte bancari a nom del centre o b\u00e9 una impressi\u00f3 de l\u2019extracte de cada compte on hi hagi el darrer assentament de 2021 i el primer de 2022, i el de totes les caixes de diners en met\u00e0l\u00b7lic als Serveis Territorials, pel mecanisme que aquells determinin. Caldr\u00e0 tamb\u00e9 adjuntar l\u2019acta d\u2019arqueig a data 31 de desembre de 2021.<\/span>
\nAbans del 10 de mar\u00e7, s\u2019ha de passar el pressupost a l\u2019estat \u201cLiquidat aprovat\u201d i enviar als Serveis Territorials la documentaci\u00f3 indicada en aquest pas.<\/span><\/p>\n

Pas 5<\/span>
\nL\u2019equip dels Serveis Territorials o del Consorci d\u2019Educaci\u00f3 de Barcelona revisa, valida i tanca el pressupost de l\u2019exercici. A partir d\u2019aleshores es d\u00f3na per tancada la comptabilitat de l\u2019any. El tancament \u00e9s irreversible.<\/span><\/p>\n

Pas 6<\/span>
\nTant aviat els Serveis Territorials hagin validat i tancat l\u2019exercici 2021, rebreu un correu electr\u00f2nic amb la confirmaci\u00f3 del tancament. En aquest moment, el director o la directora del centre ha de trametre la declaraci\u00f3 responsable del director o directora amb relaci\u00f3 a la gesti\u00f3 econ\u00f2mica. En la declaraci\u00f3 responsable del director\/a, en l\u2019apartat Observacions<\/em>, cal especificar i justificar si s\u2019han fet regularitzacions i si es tenen comptes extrapressupostaris negatius. Si el romanent \u00e9s superior al 20% del total d\u2019ingressos executats, s\u2019haur\u00e0 de calcular i d\u2019especificar el romanent afectat i el romanent disponible. Tanmateix cal justificar aquest romanent i indicar quines actuacions s\u2019han previst per reduir aquesta quantitat al llarg de l\u2019exercici 2022.<\/span><\/p>\n

La declaraci\u00f3 caldr\u00e0 presentar-la, preferentment mitjan\u00e7ant eValisa, a la Sra. Lidia Jim\u00e9nez Mu\u00f1oz i Anna Sanz Loscos (com a visualitzadora).<\/span><\/p>\n

Els informes corresponents de la liquidaci\u00f3 econ\u00f2mica es descarreguen de l\u2019aplicaci\u00f3 Esfer@ (Exercici 2021 – Pressupost General \/ Informes i extraccions \/ Informes). El centre podr\u00e0 descarregar-los i signar-los per al seu arxiu i cust\u00f2dia. No cal trametre\u2019ls a Serveis Territorials.<\/span><\/p>\n

Us recordem que per validar i tancar el pressupost del 2021 cal que el del 2022 estigui en estat \u201cProvisional\u201d o \u201cAprovat\u201d.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Pas 1 El director o la directora de cada centre i servei educatiu ha de preparar la liquidaci\u00f3 pressupost\u00e0ria i la proposta d’eventuals romanents del pressupost de l’exercici seg\u00fcent. Pas 2 El director o la directora de cada centre ha d\u2019elaborar i aprovar en sessi\u00f3 de Consell Escolar el pressupost de l’exercici seg\u00fcent amb l\u2019aplicaci\u00f3 […]<\/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":[1228,881],"tags":[882,1324],"class_list":["post-11888","post","type-post","status-publish","format-standard","hentry","category-sem-sec-21-22-s3","category-seminari-secretaria","tag-gestio-economica","tag-liquidacio-exercici"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11888","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=11888"}],"version-history":[{"count":2,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11888\/revisions"}],"predecessor-version":[{"id":11890,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/posts\/11888\/revisions\/11890"}],"wp:attachment":[{"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/media?parent=11888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/categories?post=11888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/serveiseducatius.xtec.cat\/vallesoccidental3\/wp-json\/wp\/v2\/tags?post=11888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}