Fundusz Dróg Samorządowych

Gość · Wysłany: Sro Maj 22, 2019 10:44 am Temat postu: Fundusz Dróg Samorządowych

Otrzymałam dofinansowanie z FDS na inwestycję drogową. czy po stronie dochodów można zastosować rozdz.60018 -Działalność Funduszu Dróg Samorządowych. Jaki paragraf dochodowy może tu być???

Gość · Wysłany: Wto Maj 28, 2019 10:22 am Temat postu:

Jedno jest pewne (art 19 przedmiotowej ustawy) - to nie jest dotacja.
Konieczność prowadzenia wyodrębnionego rachunku, wyodrębnionej ewidencji może sugerować, że jest to poza budżetem (???)

eLPe

Gość · Wysłany: Wto Maj 28, 2019 7:54 pm Temat postu:

Proponuję zapoznać się ze zmianą rozporządzenia Ministra Finansów z 5 lutego 2019 r. zmieniające rozporządzenie w sprawie szczegółowej klasyfikacji dochodów, wydatków, przychodów i rozchodów oraz środków pochodzących ze źródeł zagranicznych (Dz. U. poz.257).
Został dodany m.in. § - 217 „Środki otrzymane z państwowych funduszy celowych na realizację zadań bieżących jednostek sektora finansów publicznych” oraz § 635 – „Środki otrzymane z państwowych funduszy celowych na finansowanie lub dofinansowanie kosztów realizacji inwestycji i zakupów inwestycyjnych jednostek sektora finansów publicznych”. To w tych §§ jednostki samorządu terytorialnego klasyfikują środki z Funduszu Dróg Samorządowych. Natomiast rozdział 60018 uważam, że nie wystąpi w jst.

Krystyna Gąsiorek

Gość · Wysłany: Sro Maj 29, 2019 7:49 am Temat postu:

Tak zrobiłam, ale besti@ każe się zastanowić, czy ten paragraf nas dotyczy

Gość · Wysłany: Czw Maj 30, 2019 7:54 am Temat postu:

Rozumiem więc, że najwłaściwszym będzie zaklasyfikowanie, przykładowo wsparcia z tegoż Funduszu na budowę publicznej drogi gminnej:
- po dochodach Dział 600, rozdział 60016, paragraf 635 (z czwartą cyfrą 0),
- po wydatkach Dział 600, rozdział 60016, paragraf 605 (z czwartą cyfrą 0).

eLPe

Gość · Wysłany: Sro Lip 01, 2020 3:05 pm Temat postu: Zwrot środków.

A mnie zastanawia z jakiej klasyfikacji zwracam środki z FDS. Z powodu rozliczenia kosztorysowego koszty inwestycji spadły.

Gość · Wysłany: Pią Lip 03, 2020 7:35 am Temat postu:

paragraf 6690 Zwroty niewykorzystanych dotacji oraz płatności....

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na jakich kontach ująć zwrot niewykorzystanych środków w 2020 kiedy dofinansowanie z FDS wpłynęło w roku 2019 i dochody przekazane na konto główne w 2019 r.?

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