Resolution No. 103-SGCBA / 21, issued by this General Audit Office, approves the Fiscal Year Closing Procedure applicable to the Centralized and Decentralized Administration dependent on the Executive Power of the Autonomous City of Buenos Aires.
The higher authorities of the jurisdictions and entities must provide the necessary measures so that all the activities related to the Year End are scheduled in such a way that the procedures are carried out on the last administrative business day corresponding to the year that is closed and / or the first business day of the subsequent fiscal year (before the start of operations), without any exception.
The components of the organizational structure of the Executive Branch reached by the year-end rule are:
to. The organizational units that make up the Centralized and Decentralized Administration of the Executive Power, in descending hierarchical order up to and including the General Directorate level, hierarchy or equivalent remuneration;
b. Any dependency of a level lower than that of the General Directorate or equivalent, that has funds allocated for expenses or funds collected;
c. Units, Commissions, Councils, Coordinations or other components of a similar nature, within the organizational structure of the City Government, that have funds allocated for expenses or funds collected.
By virtue of the Sanitary Emergency and as an exception, the possibility is contemplated for the Internal Audit Units to supervise the procedure remotely.