{"id":3622,"date":"2025-02-13T14:24:42","date_gmt":"2025-02-13T14:24:42","guid":{"rendered":"https:\/\/web.sanjuan.gob.ar\/cgp\/?p=3622"},"modified":"2025-09-24T11:17:23","modified_gmt":"2025-09-24T11:17:23","slug":"ajustes-manuales","status":"publish","type":"post","link":"https:\/\/web.sanjuan.gob.ar\/cgp\/ajustes-manuales\/","title":{"rendered":"AJUSTES MANUALES"},"content":{"rendered":"<p><span style=\"color: #800000;\"><strong>\u00bfQu\u00e9 son los ajustes manuales?<\/strong><\/span><\/p>\n<p>Son asientos contables que no provienen de un documento espec\u00edfico del SIIF, sino que se realizan en casos espec\u00edficos por parte del Dpto. Contabilidad y Cuenta General de esta Contadur\u00eda.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #800000;\"><strong>\u00bfC\u00f3mo se tramita la solicitud de asientos manuales?<\/strong><\/span><\/p>\n<p>Todas las solicitudes se tramitan por Expediente dirigido a la Contadur\u00eda General, Dpto. Contabilidad y Cuenta General. Seg\u00fan el origen del asiento solicitado se debe presentar loa siguiente documentaci\u00f3n:<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<strong>Ajustes de Saldos en Cuentas bancarias originado en Omisi\u00f3n de Movimientos<\/strong>: Se debe proceder conforme la Circular N\u00b0 815-CGP-2022 detallando los antecedentes y emitiendo un acto administrativo por parte de la autoridad que autorice al Dpto. Contabilidad y Cuenta General a aprobar un asiento manual indicando monto y las cuentas intervinientes.<\/p>\n<p>&#8211;<strong>Ajustes de Saldos en Cuentas bancarias originado en Error en la selecci\u00f3n de la cuenta pagadora o instrumento de Ingreso<\/strong>: Se debe acompa\u00f1ar el documento original (Ordenado, Comprobante de Pago, Ejecuci\u00f3n de recursos) y el acto administrativo donde se detalla la cuenta desde la cual corresponde el pago. Los movimientos originados en gastos deben contar con la intervenci\u00f3n previa de la Tesorer\u00eda que efectu\u00f3 el pago certificado que el mismo no sufri\u00f3 modificaciones posteriores.\u00a0\u00a0 En caso de tratarse de recursos debe adjuntarse el extracto bancario donde ingresaron los fondos.<\/p>\n<p>&#8211;<strong>Otras causas<\/strong>: Se debe incluir el fundamento detallado y la propuesta de asiento a realizar, una vez analizado el caso se proceder\u00e1 a aprobar un asiento o requerir mayor documentaci\u00f3n.<\/p>\n<p>Algunos de los casos m\u00e1s comunes son: ajuste por valuaci\u00f3n de Inversiones (Resoluci\u00f3n 023-CGP-2024), movimientos en bienes de patrimonio que no reflejaron asiento contable entre otros.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #800000;\"><strong>\u00bfSe puede solicitar un asiento con fecha de un ejercicio ya cerrado?<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Una vez cerrado un ejercicio no se puede realizar ninguna modificaci\u00f3n en alg\u00fan comprobante aprobado ni aprobar un asiento manual con esa fecha. Sin embargo se puede especificar en la solicitud de Siento Manual que el asiento se apruebe con fecha 01 de Enero a los efectos de modificar los saldos iniciales del ejercicio vigente. De lo contrario el asiento contiene la fecha del d\u00eda de aprobaci\u00f3n por la Contadur\u00eda General.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Departamentos Intervinientes:<\/strong><\/span><br \/>\n<a href=\"https:\/\/web.sanjuan.gob.ar\/cgp\/departamentos\/\"><span style=\"font-size: 12pt;\">Departamento Contabilidad y Cuenta General<\/span><\/a><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Normativa Relacionada:<\/strong><\/span><br \/>\n<a href=\"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-content\/uploads\/sites\/17\/2025\/02\/Circular-815-CGP-22-Ajustes-Cuentas-bancarias.pdf\"><span style=\"font-size: 12pt;\">Circular 815-CGP-2022<\/span><\/a><br \/>\n<span style=\"color: #993300;\"><a style=\"color: #993300;\" href=\"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-content\/uploads\/sites\/17\/2025\/02\/RESOLUCION-023-CGP-2024-INVERSIONES.pdf\"><span style=\"font-size: 12pt;\">Resoluci\u00f3n N\u00ba 023-CGP-2024<\/span><\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 son los ajustes manuales? Son asientos contables que no provienen de un documento espec\u00edfico del SIIF, sino que se realizan en casos espec\u00edficos por parte del Dpto. Contabilidad y Cuenta General de esta Contadur\u00eda. &nbsp; \u00bfC\u00f3mo se tramita la solicitud de asientos manuales? Todas las solicitudes se tramitan por Expediente dirigido a la Contadur\u00eda [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":3020,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[14],"class_list":["post-3622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","tag-temas"],"_links":{"self":[{"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/posts\/3622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/comments?post=3622"}],"version-history":[{"count":2,"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/posts\/3622\/revisions"}],"predecessor-version":[{"id":3708,"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/posts\/3622\/revisions\/3708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/media\/3020"}],"wp:attachment":[{"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/media?parent=3622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/categories?post=3622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/web.sanjuan.gob.ar\/cgp\/wp-json\/wp\/v2\/tags?post=3622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}