Nowy rozdział

Gość · Wysłany: Wto Maj 12, 2020 1:10 pm Temat postu: Nowy rozdział

Czy w budżecie jst może wystąpić rozdział 75077 - Centrum Projektów Polska Cyfrowa ( dot. zakupu laptopów przez jst dla pracy zdalnej dla uczniów ) ?

Gość · Wysłany: Wto Maj 12, 2020 3:40 pm Temat postu:

odpowiedź ze szkolenia - nie. my wskazujemy rozdział właściwy dla zadania czyli 80101 czy 80195, bo pewnie mowa o zdalnej szkole

Gość · Wysłany: Wto Maj 12, 2020 3:50 pm Temat postu:

Rozdział to pikuś. Przecież z programu "Zdalna szkoła" I transza zakupiono 74328 laptopów, czyli obiektów inwenarzowych klasyfikowanych wg. KŚT do rodzaju 487 ujmowanych zależnie od polityki rachunkowości danej JST na koncie 013 jako środki trwałe amortyzowane jednorazowo. Niestety wszystkie laptopy zostały błędnie sklasyfikowane do wydatków bieżących paragraf 424 zamiast 605. A zatem w sprawozdaniu za rok 2020 gminy, szkoły SCUWy będą je wykazywać jako zużycie materiałów, a nie jako jednorazową amortyzację. Złamana zostanie zatem zasada określona prawe UE i polską ustawą o rachunkowości - zasada ostrożności. Laptopy to przecież środki trwałe a wydatki je finansujące to nie są wydatki bieżące, lecz wydatki majątkowe, o których mowa w art 236 ustęp 2 i 4 ustawy o finansach publicznych. Oznacza to, też że zawyżone zostaną wydatki bieżące a zaniżone wydatki majątkowe JST . A zatem złamane zostaną zasady określone relacjami wydatków bieżących do majątkowych określone UOFP

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Gość · Wysłany: Wto Lis 01, 2022 5:14 pm Temat postu: Useful Router Bit Advice

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