Contraloría - Dictamen N° 44590 2017

La Contraloría General de la República imparte instrucciones a los municipios para el ejercicio contable 2018, detallando procedimientos para la apertura de cuentas, registro de ingresos y gastos, y presentación de informes presupuestarios y contables.

• Municipalities must adhere to established norms and Contraloría instructions for the 2018 accounting year, as this reactivated dictamen builds upon previous guidance (Dictámenes 60.820/2005, 36.640/2007, 20.101/2016).
• Initial balances of budget receivables and payables for fiscal year 2018 must be transferred to specific accounts representing accrued income to be received and accrued floating debt, respectively.
• Procedure L-01, detailed in Contraloría Dictamen 36.640/2007, governs the transfer of initial budget receivables and payables.
• 'Ingresos por percibir' and 'deuda flotante' must be verified as accrued income and expenses supported by documentation, following criteria established in Dictamen 20.101/2016.
• Municipalities may write off uncollectible credits by alcaldicio decre...