Verification of the annual schedule: tasks of the school principal and the principal of the SGA Download the report template

In accordance with the current calendar of school obligations, we present a focus on the issue of verification of annual programming, compliance with the annual administrative accounting that involves the main actors of educational institutions: the principal, the principal of general and administrative services and the school. council, as the representative body of all the categories that operate in the center.
We try to understand what it is, always based on the reference legislation, to offer a useful guide to the issues involved, clarifying useful concepts in terms of budget modifications and transfers.

The reference legislation.

The compliance in question finds the appropriate provision and discipline in the Interministerial Decree 129, of 28 August 2018 – New Accounting Regulations for schools, which contains general instructions on the administrative and accounting management of schools.

We start from the general assumption that the head of the center is responsible for the execution of the annual programming in the exercise of the tasks and management responsibility referred to in article 25 of Legislative Decree no. 165 of 2001, and it is up to the DSGA to allocate the expenses to the general administrative and didactic operation, to the remuneration due to the workers as a consequence of the contractual and legal dispositions, to the investment expenses and to the projects, within the limits of the respective financial endowment established in the annual programming and the availability referred to individual projects.

In accordance with Art. 10 of the Regulations: “The School Council verifies, at least once during the year, with a specific resolution of adjustment of the annual programming that must be adopted before June 30, the financial resources of the institution, as well such as the status of the program and any changes that may be required. The school principal can arrange more checks. “

Temporal terms.

Therefore, the rule in question provides for the deadline for verification and settlement of the annual program of June 30. Obviously, this is a term that is not imperative but ordinary. For justified reasons, also possibly related to the contingent workload, it is possible to advance the verification.

The possibility of checking weeks or months before the June 30 deadline is understood.

The role of the school board.

In accordance with Art. 10 of the Education Act, it is the responsibility of the school board to decide on the final budget and account and to make arrangements for the use of financial means with regard to the administrative and didactic operation of the club or institute.

Functions of the director and the DSGA.

The verification activity is carried out on the basis of a specific report prepared by the director and the DSGA, which also highlights the income established and the consistency of the commitments assumed, as well as the payments made.

This is a technical report that illustrates together the administrative and accounting management carried out since the approval of the annual program, which specifies the execution of what has been established in the forecast phase of the accounting writing, highlighting critical issues and problems, as well as the preparation of appropriate corrective tools.

The focus should be on the movements on the day of the audit, ie:

  • certain income
  • the revenue collected
  • committed expenses
  • liquid expenses.

It is the responsibility of the principal to propose to the school board the modifications and variations of the annual schedule, as well as the transfers of the reserve fund.

It is the responsibility of the DSGA to keep the accounting documentation and update the accounting records in relation to income and expenses: in detail, it is a matter of maintaining and updating the so-called MODEL H BIS (according to the screens provided by the DSGA). Ministry of Education) and the report sheets of the different projects.

Budget changes.

The modifications of the annual programming, that may be necessary to guarantee the execution of the same program in relation to the evolution of the general administrative and didactic operation and of the execution of the individual projects, are resolved by the School Council with motivated resolution. , adopted on the proposal of the executive board or school principal.

We remind you that the DSGA becomes part of the Executive as a full member.

For each budget change, then, there are 3 phases:

  1. preparation and / or communication of the need to change the PA;
  2. proposal for variation, by board or director;
  3. school board resolution.

Each variation must be supported by 3 accounting records:

  • Decree of variation;
  • model F;
  • the G model;

Budget transfers.

In technical language, a transfer refers to the movement of financial resources from one item of the annual programming to another, in accordance with the general accounting principles and rules established in Interministerial Decree 129, of 28 August 2018.

Cancellation can be done in three different ways:

  • Within the same expenditure aggregate (activity or project);
  • Between Activities and Projects of the approved annual program;
  • By withdrawing from the reserve fund to increase the budget of the single expenditure aggregate (up to a maximum of 10%).

Explicit bans.

Art. 10 of Interministerial Decree 129 of 28 August 2018 specifies the prohibition of making transfers in waste management, as well as between waste management and competition management and vice versa.

Another prohibition is that no modifications may be made to the program during the last month of the fiscal year, except in exceptional cases that have been justified.

Attached is a basic editable format in word report format that principals and DSGAs can use to view the annual program.

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