NATIONAL ADMINISTRATION OF PUBLIC EDUCATION COUNCIL OF ELEMENTARY EDUCATION FINANCE DIVISION
Circular No. 9 / 87 Funds Management
Ref Com. Fom School
Montevideo, June 1987 Lord
Departmental Inspector and / or Head of Office:
This has the task to reach all schools in the Agency, guidelines to consider in managing funds of the School Development Committees and passed on to detail:
1 - BOOK BOX: - be given to the Lords Teachers by the Department Directors Accounts in Montevideo and by the Treasury Departmental within the Country after checking the state of the book over, and be certified by the Departmental Inspector and Treasurer inside and the head of the Office in charge of the Verification Books Accounts of the Agency in Montevideo.
all be entered in the Receipts and Expenditures of funds to any destination.
will take a month from March to February next year (school year)
must be notarized with the utmost thoroughness, respect the space and columns.
can not look amendments, erasures, deletions, over deleted, leading, etc. .- Any error should be corrected by means of a contra. Monthly
must close, scoring in the second column MUST total amount of revenue plus the balance that happened last month, in the last line .- In the BE, in the penultimate line in the right column will settle the total discharges, the following happens the balance next month and last the sum of the two amounts above the amount must equal the sum of the must.
month closure will be endorsed with the signature of the Chairman of the Committee and Treasurer (Mtro. Director) and will be held on the occasion of the monthly meeting of the same. In both
MUST as in BE will use the left column for partial sums and the right to the balance, subtotal or total.
seats will be held in strict date order, enter this in the second column of the sheet, the concept must be clear and the amount must be entered in the left column.
TO: in the Cash Book should be writing every income each month should start recording in the first row in right column the balance spent the previous month.
There are two types of income: public and private contributions. Public
: Are all items received from any State Institution (Ex: Items received CE Primary, a Ministry of Conventions, etc.)
Private
: All the contributions received from any concept not from state institutions (eg, grants, resulting in profits.)
Public Contributions are invariable fate for that reason under any circumstances be spent in a different category set in advance.
private contributions will be invested by the School Building Committee taking into account the need of the school and previously established by the same when requesting authorization for a benefit to the respective inspection.
Bank interest will be credited the day Bank borrowers in the book, stating in respect of the period to which they relate.
HAVE: on the credit of the Cash Book shall record all expenses must be supported by proof thereof concerned.
seats will be on a first date, scoring is in the second column of the sheet, the concept must be clear and the amount must be entered in the left column.
When the sheet does not reach for the deeds of one month will transport the following page, MUST be added in the previous month's balance plus total income at that time, the result being the amount to be transported. THERE will be transported in the sum of expenditures to that date. In no case shall be repeated writes earnings in the previous folio.
front of the amount of cash expenditures deed is recorded the number who identified with the corresponding proof in your file number to start at the beginning of each year and will continue without interruption until the end of it.
Recourse to that obtained by the realization of benefits shall be paid at the time liquid is performed and the respective balance concept is writing "Profit xxx days."
2 - PROOF: All expenses indented in the Cash Book should be supported by the relevant proof which will have to be accepted with the following prerequisites: Company Name
The word
Cash
Company Address
Ballot Number Number of RUC - RUT
Imprint Proof
be current in payment of IVA or be exempt from it.
should look also the date and recipient (School No. xxx)
can not accept vouchers with: Amendments
deletions
Leading
All vouchers must wear full detail purchase, quantity, items, unit prices, partial and total.
When the purchase is made by credit slip, trade out on the time of payment an official receipt evidencing payment corresponding to the Ballot No. xxx.
When salaries are paid salary issue a receipt to the month corresponding
stating the Nominal, their contribution to the BPS
and the liquid to be charged, and this must be signed by the creditor and the
Countersignature Identity Card
.- When making purchases in installments (publishers, etc) this should not exceed the period remaining to complete the Year School. To pay the first installment
should require an invoice detailing the purchase and
be attached thereto and subsequent expenditures show (on the back
sel sales receipt) "detail of the purchase in Comp. No. XX ".-
monthly meeting will be held Development Commission in
which will present the financial details of the same (submitted to the Book of
boxes a day and proof of all expenses) to be considered and
if approved by the President will sign the closing of the Book and all the commitments
bantes
graduates in that period (over)
OTHER RECOMMENDATIONS:
Benefits: In the Notes application for Charitable Activities also shall state the place and date of the assignment to give Foundation recau-
liquid.
After making a profit (entertainment, raffle etc.) Within 10
(ten) days immediately should meet the School Building Committee
to record in the balance of the Act in detail ( Revenues Eg, Tickets, Raffles, Cantina, Auctions, etc, and
Expenses (Payment musicians, Printing, suppliers etc. And the resulting liquid)
All Charges organization and implementation must be supported by the respective
vouchers.
Within 10 (ten) days (counted from the realization of benefits) will rise to the respective inspection, following the usual channels,
Accountability
stating: amount collected (Detail by
Ver) expenses incurred and the resulting liquid. The respective
Inspections will provide the form to authorize the implementation of benefit and you must attach all receipts for expenses.
Items: In order to facilitate the statistical work is recommended to keep a notebook Supplementary Cash Book in which shall be separately expenditures for each item.
Loans: Negative balances can not exist because they are not real, only download the vouchers paid. If the school has no funds can not buy in cash.
Where necessary to make any expenditure that must be paid in cash and funds are not available, the Development Commission to accept a loan can solve some of its members or other employee, noting the minutes of the amount received, destination to give the same as well as provide resources for reimbursement. At the date of receiving the cash is incessant in the Cash Book
"Loan Sr ... ... ... ... .. Record No. ... ... .... "And they pay the same will graduate identifying the same way, attaching in the Book of Proof, a business receipts signed by the individual in what should be noted that the repayment of the loan in XX date, at the next Development Committee meeting shall be recorded in the respective record of payment. At the end of School Year may not be any unpaid loan .-
contra: The operation opposite to that made earlier by mistake. If you downloaded more shall be paid difference. If it was downloaded under graduation. The same shall proceed Income:
should be graduating (Haber) $ 189.oo Proof according to No. 14 and was deeded $ 198.oo $ 9.oo The difference shall be paid (debit) identified as "error Comp registration. N º 14 ".-
If proof deeded $ 169.oo in No. 25, corresponding to $ 189.oo The difference of $ 20.oo will graduate (have) identified as" Error Proof deed No. 25 "
If enter (Must a) a game for any reason it really is $ 890.oo $ 980.oo is deeded graduate should (have) the difference of $ 90, identifying as "error deeds income ... ... ... ... ...." .-
When committed an error of addition in the Cash Book shall be the same way as in the Income and Expenditure. If a balance to determine an error shall also similarly
.- Cash Management: If the Master Director and Treasurer of the Committee on Development and functionally dependent only addition is exclusively Agency who will manage the funds it and possibly keep in their possession more than the sum of value arising twelve (12) adjustable units, should any funds be higher in the Savings BR OU on behalf of the Commission and the joint order of Treasurer (Director) and President .-
Inventory: It is recalled that the purchase of items (either by purchase or donation) must be entered in the Inventory of School the same year .-