W maju samorządy przygotowują się do procedury absolutoryjnej
Jednostki sektora finansów publicznych, dla których rok obrotowy pokrywa się z rokiem kalendarzowym, powinny pamiętać, że w maju i czerwcu upływają terminy związane z ich obowiązkami sprawozdawczymi.
Szczególną uwagę należy zwrócić na termin przekazania do rozpatrzenia sprawozdania finansowego, ponieważ upływa on 31 maja roku następującego po roku budżetowym, kiedy to zarząd JST zobowiązany jest przekazać sprawozdanie finansowe organowi stanowiącemu JST na podstawie art. 270 ust. 1-2 ustawy o finansach publicznych.
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Komisja rewizyjna przedstawia organowi stanowiącemu JST wniosek w sprawie absolutorium do 15 czerwca roku następującego po roku budżetowym. Organ stanowiący JST przekazuje natomiast do 30 czerwca rozpatrzone i zatwierdzone sprawozdanie finansowe JST oraz sprawozdanie z wykonania budżetu.
Następnie organ stanowiący ma ustawowy obowiązek głosowania nad uchwałą w sprawie absolutorium dla zarządu JST również w terminie nie późniejszym niż 30 czerwca. Ważne, by o terminach tych pamiętać i należycie przygotować się do całej procedury absolutoryjnej, również ze względu na grożące kary wynikające z niedopełnienia obowiązków zgodnych z ustawą o rachunkowości oraz z art. 18 pkt 2 ustawy o odpowiedzialności za naruszenie dyscypliny finansów publicznych.
