School accounting planning documents: guidance for ministerial models

Below is an analysis of the documentary models for the educational institutions’ accounting based on the models prepared by the Ministry of Education after the introduction of the Regulations with general instructions on the educational institutions’ administrative-accounting management, pursuant to § 2, subsection 1, § 143, in the law of 13 July 2015, no. 107, which took place with DI n. 129 of 16 November 2018, which replaced the previous regulation contained in DI 44/2001.

When implementing the principle of harmonization of the educational institutions’ accounting systems in accordance with Art. 1, paragraph 143, in law 107 of 13 July 2015, “Good School” and as part of a process of gradual development of the educational institutions’ administrative accounting system, with the aim of providing schools with processes and tools to manage expenses in a simplified way. and more efficient way, the following accounting schemes have been adopted to standardize the school accounting systems at the national level and ensure the availability of all necessary information to the central administration.

Let’s look in summary to understand what they are and what they express.

Accounting models.

The Ministry has provided the following accounting annexes to the educational institutions, classified alphabetically and subdivided into the 3 phases of the annual accounting management, as illustrated below.

(source: appendix 2 to MIUR memo no. 25574 of 20 December 2018).

Programming phase models.

  • MODEL A: is the actual annual program. It indicates the income that is expected to be recorded and the expenses that are expected to be committed to according to the accruals principle. Prepared by DS in collaboration with DSGA for the economic and financial part.
  • MODEL B: details income and expenditure for each destination (activities, projects and financial management). Prepared by DSGA.
  • MODEL C: analyzes the administration’s surplus or deficit. This is an assumed figure at the end of the financial year, starting from the deposit balance and the collections and payments made.
  • MODEL D: specifies the assumed part of the surplus that is planned to be used for the expenditure destinations of model A (activities, projects and financial management).
  • MODEL E: summarizes and aggregates planned expenses, classified by art.

The chart of accounts.

The chart of accounts is the accounting document that contains the list of all accounts, divided by revenue section and by expense section, which must be used by the educational institutions to make the incoming and outgoing accounting entries.

The revenues are classified by source of funding according to their origin (eg: Administrative surplus, Funding from the EU, Funding from the state, Funding from the region, etc.).

Expenses are classified by type according to their physical-economic characteristics (eg: personnel expenses, purchase of consumables, etc.).

Each account is linked via a unique code to the corresponding entry in the integrated chart of accounts referred to in Presidential Decree 132/2013, which contains the provisions on the procedures for adopting the integrated chart of accounts for all public administrations.

The destination plan.

The destination plan is the accounting structure that contains the list of expenditure destinations calculated as the purpose of using the available resources.

The expenditure purposes are divided into:

  • Activities: Within the macro-aggregate, six different destinations are envisaged (General function and layout of the school; Administrative function; Didactics; School-Work exchange; Visits, trips and study programs abroad; Orientation activities);
  • Projects: within the aggregated macro there are five different destinations (Projects within the “Scientific, technical and professional” field; Projects within the “Humanistic and social” field; Projects for “Certifications and professional courses”; Projects for “Staff training / updating ” Projects for “Tenders and Competitions”);
  • Financial management: Within the macro aggregate there are four different destinations (Agricultural business; Special business; Activities on behalf of third parties; Hospitality activities).

Look at the scheme provided by the Ministry of Education to better clarify the expenditure destinations.

Attached are the two main accounting models for the planning phase, which contain the essential elements that the ministry has delivered:

Leave a Comment