"City Council confirmed the report to the opening balance sheet as of 01.01.2009"
Dagmar Gorek
Dagmar Gorek
Councillor
This or a similar formulation, we will in the next Coswiger Official Journal Read can. What does this mean?
a tremendous effort of our Government for the purpose of conversion of recent cameral financial management with asset management and budget to the three components of the double-entry accounting (earnings, financial and capital account).
was given the valuation of all assets (tangible assets and financial assets) and current assets of the city Coswig and the comparison of the resulting assets with other indicators of financial management (liability) on a balance sheet is necessary.
By resolution of the Conference of Interior Ministers in November 2003, the double-entry is at the local level by 2013 in all provinces introduce.
began in the financial regulation Coswig 2009 for the first double-entry financial year. First drafts of the opening balance sheet have been presented to the Finance Committee on a regular basis in the course of 2009. Until the end of 2010, the report of the audit office is located with its recommendation to the City Council.
Pro and contra Doppik
The interpretation of some indicators of the balance can be very precise statements about the financial position of the district town are taken Coswig. By the cost-accounting is a better basis for deciding whether the benefits provided by house production or external procurement are to provide effective, given. A strategic resource planning is possible.
However, the local authorities behave very hesitant and cautious. About 51% of municipalities have established no project planning and have not begun to inventory.
On the local government conference in 2010 on "Municipal budgets and finance in transition" as the last speaker was a professional lecturer former and current council in Baden-Württemberg critically with the double-entry bookkeeping. For it is double-entry bookkeeping (double-entry accounts or business accounts) for municipal budgets alien. Municipalities are not traders, but have democratically legitimized services for the common good . Provide
The term "products" do not fit with the communities. The remuneration is the product name. Municipalities, however, offer benefits without payment. The constitutions of the countries require the municipalities and the steady long-term performance of work, but no products, etc. (read in local info 09/2010 of the KFS eV).
The move caused the double-entry cost and effort. No question! For
Coswig that was a reason to start loving rather than later so.
Our group has actively supported the process and was able to approve the proposed resolution.
a tremendous effort of our Government for the purpose of conversion of recent cameral financial management with asset management and budget to the three components of the double-entry accounting (earnings, financial and capital account).
was given the valuation of all assets (tangible assets and financial assets) and current assets of the city Coswig and the comparison of the resulting assets with other indicators of financial management (liability) on a balance sheet is necessary.
By resolution of the Conference of Interior Ministers in November 2003, the double-entry is at the local level by 2013 in all provinces introduce.
began in the financial regulation Coswig 2009 for the first double-entry financial year. First drafts of the opening balance sheet have been presented to the Finance Committee on a regular basis in the course of 2009. Until the end of 2010, the report of the audit office is located with its recommendation to the City Council.
Pro and contra Doppik
The interpretation of some indicators of the balance can be very precise statements about the financial position of the district town are taken Coswig. By the cost-accounting is a better basis for deciding whether the benefits provided by house production or external procurement are to provide effective, given. A strategic resource planning is possible.
However, the local authorities behave very hesitant and cautious. About 51% of municipalities have established no project planning and have not begun to inventory.
On the local government conference in 2010 on "Municipal budgets and finance in transition" as the last speaker was a professional lecturer former and current council in Baden-Württemberg critically with the double-entry bookkeeping. For it is double-entry bookkeeping (double-entry accounts or business accounts) for municipal budgets alien. Municipalities are not traders, but have democratically legitimized services for the common good . Provide
The term "products" do not fit with the communities. The remuneration is the product name. Municipalities, however, offer benefits without payment. The constitutions of the countries require the municipalities and the steady long-term performance of work, but no products, etc. (read in local info 09/2010 of the KFS eV).
The move caused the double-entry cost and effort. No question! For
Coswig that was a reason to start loving rather than later so.
Our group has actively supported the process and was able to approve the proposed resolution.
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