Accounting Publishes Accounting Law - Modification - Full Text Of The Norm

Original Language Title: CONTABILIDAD PUBLICA LEY DE CONTABILIDAD - MODIFICACION - Texto completo de la norma

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PUBLIC CONTABILITY DECRETO N° 5.506 Amend various articles of the Accounting Act.

Bs. As., 22/4/1958

VISTO Decree-Law 3.453/58 amending various articles of the Accounting Act, adopted by Decree-Law No. 23.354/56, and


It is necessary to adapt the provisions of the regulation adopted by decree 13.100/57 to the new legal text, as well as to regulate those articles that refer to the competence of the General Accounting of the Nation.

For this reason and attentive to the proposal of the Ministry of Finance of the Nation,

The provisional president of the Argentine Nation, Decreta:

Article 1 - Delete the fourth paragraph of article 21 of the regulation of the Accounting Act, adopted by decree 13.100/57.

Art. 2nd . Replace article 26 of the aforementioned regulation, which reads as follows:

"Article 26. The various accounts dealt with in article 25 of the Act shall be opened by the head of the respective administrative service, who, in turn, shall have their incomes by issuing the corresponding waivers, which shall contain the requirements of article 33 of the Act.

The relevant rules identified by the law and its regulations will be followed in their processing.

Advances from the Treasury accounts shall be characterized as orders of provision for the beneficiary and shall meet the requirements of Article 33."

Article 3. Make the following additions to articles 51, 53 and 54 of the same regulation.

"Article 51:

"3. The transfer of the use of State immovable property among national agencies shall be arranged in all cases by the Executive Branch, except for those with special laws having an established destination.

4. When such transfer is made between units of the same jurisdiction, it may be authorized directly by the respective secretary of State or competent authority in the legislative and judicial branches, the Court of Accounts and decentralized entities. In these cases, these transfers will only require communication to the Ministry of Finance for intervention and registration in the general accounting."

"Article 53:

8. For the purposes set out in the last paragraph of article 53 of the Act, the value of all the assets to be donated shall be considered at the maximum amount established.

In order to determine this value, the procedure set out in the regulations governing the valuation of State property shall be applied to the regulation of Decree 10.005/48".

Article 54. Last paragraph:

"Annotations by the general accounts may be analytical or synthetic, as determined by the organic accounting regulations or supplementary rules in force."

Article 4. The following articles shall be incorporated into this regulation:

"Article 52. The administration of movable and semi-moving property entrusted to each jurisdiction under article 52 of the Act shall be carried out subject to the following basic principles:

1. Altas. In any income of goods that behaves a property increase, prior to its provision to the user, the respective property service shall be taken for the purposes of its registration and physical identification. When the delivery is directly omitted to the user, it must immediately make the relevant communication to the user.

2. Get down. In any disposal of assets based on normal reasons of use, the relevant intervention of the respective technical office should be noted for the purpose of verifying and certifying the performance of the estimated useful life of the asset. Those who respond to this case shall be authorized by the person who assumes in each jurisdiction the character of great responsibility, in accordance with the order established in article 76 of this regulation.

Substantial proceedings shall be brought to the Court of Accounts on a monthly basis for the purposes set out in article 84 (b) of the Act.

In all cases where the loss in management is not due to normal reasons of use, the proceedings must be referred immediately to the court, duly ordered, for the purposes set out in the chap. X of the law.

3. Transfers:

(a) No charge: You must be in accordance with article 53 of the law. Not in the case of elements or materials that meet the conditions specified in that article, their transfer, without charge, shall only be expressly authorized by law.

(b) Under: It shall conform to the procedure established by article 29 of the Act.

4. Donations. Unpaid donations to be made in favour of the Argentine national State and relating to movable property, species, actual or similar concepts, shall be accepted by the ministry of the branch or competent authority of the legislative and judicial branches, Court of Accounts and decentralised entities. When such donations are paid, they will be considered by the Executive. "

"Article 68.. The property services of each jurisdiction should keep the respective records properly updated in such a way that, following their centralized accounting, they will allow them to make monthly the corresponding high and low communications for the general accounting. At the end of each exercise they will complete these monthly communications by sending the state of property for the purposes set out in article 37, paragraph 9 of the Act.

To that end, all those responsible for the service of heritage shall, in the order specified in the regulation of article 76, submit periodic communications as necessary. "

"Article 72.. When taking possession of their charges, the accountant and the general subcontender and accountants must file an affidavit that they are not contested civilly or in a state of bankruptcy.

The body of counters will be composed of the general accounting, according to the needs of the services, with the staff that assigns its budget. "

"Article 73.. The internal pain of the public estate will include:

(a) Registration of operations and the formulation of balances and statements relating thereto.

(b) The internal audit, which may be comprehensive or by the sample system, will be performed at the headquarters of the administrative services to control the correct recording of the different accounts, without this means to formulate merit judgement on the respective documentation.

(c) The analysis of the accounting administrative organization, where deemed necessary, informing about the conclusions reached by appropriate officials or the Ministry of Finance proposing the measures to be taken.

The administrative services will provide the general accounting or the staff that it specifically designates, to its sole requirement, the necessary background and documentation for the purpose of verifying, analysing, compelling or reporting.

The advice required or made to the executive branch should be handled by the Ministry of Finance.

For the purpose of intervention in the issue and distribution of tax values, offices and distributions that use such elements for the perception of rights, services or any other kind of contributions will give the general accounting of printing orders. The Currency House of the Nation will not give course to orders in which it does not contain the intervention of the general accounting. "

"Article 74.. Without prejudice to other powers and duties which this regulation points to, the general accountant is deprived of:

(a) To propose to the Executive the appointment, promotion and removal of staff from their unit in accordance with the respective regulations.

(b) Grant the consent for any staff member or employee of their unit to serve on commission in other public services or services.

(c) Dictate the internal regulations of the distribution and assign to the accountants and other staff the tasks and tasks it deems appropriate, as well as have the rotation thereof.

(d) Apply to its staff the disciplinary sanctions to which there is a place in accordance with the provisions in force, or request the Executive Branch, through the Ministry of Finance, to apply in each case.

The personal responsibility of the accountant-general for the information he provides and records in his office shall be limited to the emerging internal control and the accuracy of the registrations originated in the documentation directly involved in the general accounting or resulting from the accounting information provided by the administrative services of the agencies of the national administration.

In the event of the simultaneous absence or impediment of the accountant and subcontender-general, the signature and attention of the office shall be carried out by the highest ranking accountant and, at the same level, the oldest, according to the internal regulations of the agency."

"Article 76:

"1. For the purposes established by article 76, subparagraph (a), of the Act, centralized and decentralized agencies of the State shall organize their heritage service through the creation of an office specifically intended for that purpose, which shall operate in the former as a direct unit of the administration bureaux or offices that do their times, and in the decentralized agencies, within the most immediate dependency relationship with the entity ' s holder. This service will be responsible for centralizing the registration, administration and control of all State property affected to the jurisdiction, in accordance with the existing legal and regulatory provisions and the rules and instructions that, in this regard, dictate the general accounting. In turn, all the major agencies of each ministry or decentralised entity, which will be considered within the service of the large responsible heritage, will have, for the same purpose, the creation of similar services with the same dependency relationship as the one indicated for the autocarchic entities. Addresses, departments, divisions, delegations, districts and offices in general will also organize in the same way the corresponding permanent inventory services to which effect they will be held responsible for first order, second order, third order, etc., according to the degree of hierarchical dependency that they have with respect to the great managers. Each of these last services shall duly keep the immediate superior responsible for any movement of high or low operating in the goods in their charge, in such a way that, following the ordinary hierarchical pathway, the major responsible shall centralize the information on the property checks of all their units.

2. Without prejudice to the internal audit functions that this regulation assigns to the general accounting, it shall be entrusted to all the major responsibility referred to in this article, to monitor strict compliance with all matters relating to the management of assets by those responsible who depend on them.

3. Any connection with the general accounting by those responsible shall be established by the corresponding hierarchical route, through the property offices referred to in this article. "

"Article 77.. The General Accounts shall rule on the rules to which the relations between it and its agents should be adjusted in the administrative services, as well as on matters relating to accounting records, documentation and the use of official forms.

In the event of non-compliance with such rules, the general accounting authority may paralyze the course of documentation that does not conform to its instructions or does not contain the necessary requirements, returning it with the necessary comments to the office or sender service. "

Art. 5o The General Accounts of the Nation, after hearing of the Court of Accounts of the Nation, may modify the forms listed in annexes 1 to 5 of the regulation approved by decree 13.100/57, as well as create others in accordance with the needs of the services provided to it.

Art. 6°... This decree will be endorsed by the Minister Secretary of State in the Department of Finance.

Art. 7°... Contact, post, give to the General Directorate of the Official Gazette and archvese.

ARAMBURU. Adalberto Krieger Vasena.