Circular 016 de 2022 de la Secretaría Jurídica Distrital, Alcaldía Mayor de Bogotá
Published date | 27 April 2022 |
Author | Manuel Monsalve |
Law Firm | Lloreda Camacho & Co |
Circular 016 de 2022 de la Secretaría Jurídica Distrital, Alcaldía Mayor de Bogotá
Con la expedición de la Circular 016 del 29 de marzo de 2022 (la “Circular”), la Secretaría Jurídica Distrital dispuso orientaciones e instrucciones para la presentación anual de información jurídica, contable y financiera de Entidades Sin Ánimo de Lucro (“ESAL”) domiciliadas en Bogotá (la “Información”) ante el ente correspondiente que ejerza funciones de inspección, vigilancia o control.
Los documentos que conforman la Información y deben ser presentados son los siguientes:
- Documentos relacionados con los estados financieros de propósito general:
- Estado de situación financiera o balance general comparativo con el año anterior, firmado por el representante legal, contador y revisor fiscal.
- Estado de actividades o estado de resultados integral o estado de resultados complementado con otro denominado: “Otros resultados integrales”, comparativo con el año anterior, firmado por el representante legal, contador y revisor fiscal.
- Estado de cambios en el patrimonio o Estado de Cambios en el Activo Neto, comparativo con el año anterior, firmado por el representante legal, contador y revisor fiscal. Esta información no es obligatoria para las entidades pertenecientes al grupo 3 NIIF.
- Estado de flujo de efectivo, comparativo con el año anterior, firmado por el representante legal, contador y revisor fiscal Esta información no es obligatoria para las entidades pertenecientes al grupo 3 NIIF.
- Notas a los estados financieros y revelaciones comparativas con el año anterior que incluyan un resumen de las políticas contables significativas y sus cambios, si los hubo, y otras de información explicativa, indicando la normativa contable aplicada de conformidad con el grupo NIIF al cual pertenezcan.
- Certificación de estados financieros que deberá contener el nombre, firma del representante legal y contador, así como el número de tarjeta profesional de este último.
- Dictamen del revisor fiscal.
- Documentos relacionados con la reunión ordinaria del máximo órgano social.
- Copia íntegra del acta del máximo órgano social de la entidad, tomada del libro de actas debidamente registrado, firmada por el presidente y secretario de la reunión, donde conste que se decidió aprobar o improbar los estados financieros, la aprobación o improbación del informe de gestión y la aprobación o improbación del proyecto de destinación de los excedentes.
- Informe de gestión que corresponda al aprobado por el máximo órgano de...
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