The accounting phases of income: summary for Managers and DSGA. With “built-in version” model.

The purpose of this contribution is to provide a summary outline of the administrative-accounting procedure for the acquisition of financial income and the steps from which it is formed, as set out in the legislation issued on the financial and accounting management of schools. The procedure, structured in three well-defined phases, is carried out for each individual income, designed as an economic amount to be collected in the annual program.

The procedure for accounting for income is that established in articles 12 and following of interministerial decree no. 129 of 28 August 2018 “Regulations containing general instructions on the administrative and accounting management of schools“, Issued pursuant to Article 1, paragraph 143, of Law No. 107.

Role of school principal and DSGA.

The income acquisition procedure is characterized by the complementarity of the competencies attributed to the principal, as the legal person in charge of the school institution and sole managerial figure, and to the director of general and administrative services, as the person supervising, with autonomy. operational. , the general administrative-accounting procedures of the services as provided for in table A annex to the School CCNL 2006-2009.

In particular, in accordance with Art. 11 of DI 129/2018 there the execution of the annual program is the responsibility of the DSin the exercise of the tasks and management responsibilities referred to in article 25 of Legislative Decree 165/2001.

Revenue valuation.

Income assessment is the first step in the accounting process. It is the responsibility of the DSGA who, on the basis of the appropriate documentation, ascertains the reason for the credit and the debtor and makes the necessary entries in the corresponding records, with attribution to the corresponding sources of financing. By way of example only, at this stage the DSGA must verify the documentation that legitimizes its entry, such as PON authorization notes, ministerial notes on the disbursement of loans, etc.

Revenue collection.

Income is collected by the institution that manages the cash service in accordance with article 20, after the issuance of collection receipts by the educational institution, by computer order, in accordance with the provisions in force in the matter.

The cashier may not refuse the collection of the amounts intended for the educational institution, even if the relative revocations have not been issued, unless it requests, immediately after the collection, the accounting regularization to the educational institution.

The cash institution, after payment to the special accounts in the name of the school in the Bank of Italy, in accordance with the provisions in force on the subject of the single treasury system, correctly allocates the income to the corresponding interest. sub-account whether or not it produces interest. In other words, receipts must be collected by electronic order and the cash institution, after payment in the special accounts held in the name of the school at the Bank of Italy, must ensure the correct allocation of received to the corresponding. interest-bearing or non-interest-bearing sub-account.

The collection of fees, taxes, contributions and deposits of any kind charged to students is done through the postal account service, or through other collection tools, including:

  • the payment service with bank and postal notification (MAV),
  • the direct interbank payment (RID) collection service by bank and post office,
  • the electronic payment service through the pagoPA system,
  • direct debit collection,
  • newsletter and other money acquisition tools (physical or virtual POS acquisition).

The expansion of the range of payment instruments made available leads to an obvious simplification not only in favor of schools, but also of the private subjects with whom they interact, and in particular of companies and families.

Educational institutions are obliged to accept the payments that correspond to them, for any reason, including the use of information and communication technologies, in accordance with the provisions of current legislation and the Digital Administration Code.

Postal account.

The amounts deposited in the postal current account must be transferred, with a periodicity not exceeding fifteen days from the payment of the debtor, to the bank current account of the cashier.

The legislation also provides that payments may not be ordered to the said postal current account.

Built-in investments.

Revocations of collection are jointly signed: they are digitally signed by the director and the DSGA (both digital signature holders). The content of the revocations of the collection is as follows:

a) the order addressed to the ATM to collect a certain amount of money;

b) the progressive number, the financial year and the date of issue;

c) the amount in figures and letters of the amount receivable and its origin marked by a specific code;

d) the reason for the collection;

e) Name and surnames or name of the debtor.

Waste formation.

As this is an administrative-accounting management that follows the accrual principle, the income recognized and not collected at the end of the year constitutes residual assets to be included among the available assets of the equity account. The rest, therefore, is incorporated into the annual program, pending physical collection in subsequent years.

Attached, as an example, is a collection reversal model in accordance with current legislation, indicating all the essential elements.

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