{"id":9197,"date":"2026-05-15T08:21:25","date_gmt":"2026-05-15T06:21:25","guid":{"rendered":"https:\/\/lasenia.cat\/web\/?page_id=9197"},"modified":"2026-05-15T08:26:28","modified_gmt":"2026-05-15T06:26:28","slug":"compte-general","status":"publish","type":"page","link":"https:\/\/lasenia.cat\/web\/compte-general\/","title":{"rendered":"Compte General"},"content":{"rendered":"\n<p class=\"has-text-align-left wp-block-paragraph\">El <strong>Compte General d\u2019una entitat local<\/strong> \u00e9s el document que recull, de manera sistem\u00e0tica i ordenada, tota l\u2019activitat econ\u00f2mica, financera i patrimonial de l\u2019Ajuntament al llarg d\u2019un exercici. T\u00e9 com a objectiu principal garantir la transpar\u00e8ncia i la rendici\u00f3 de comptes davant la ciutadania i els \u00f2rgans de control, mostrant com s\u2019han gestionat els recursos p\u00fablics.<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Aquest compte inclou la informaci\u00f3 sobre el pressupost executat, el balan\u00e7 de situaci\u00f3, el resultat econ\u00f2mic-patrimonial i la mem\u00f2ria explicativa, d\u2019acord amb la normativa vigent del sector p\u00fablic local. La seva aprovaci\u00f3 anual \u00e9s un instrument clau per assegurar una gesti\u00f3 responsable i efica\u00e7 dels fons p\u00fablics.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>Llei 18\/2010, de la Sindicatura de Comptes<\/strong>, estableix que l\u2019informe anual del Compte General de les entitats locals t\u00e9 com a finalitat verificar que s\u2019ha tram\u00e8s dins el termini legal (abans del 15 d\u2019octubre de l\u2019any seg\u00fcent) i d\u2019acord amb la normativa aplicable. Aquest informe \u00e9s una revisi\u00f3 limitada de la documentaci\u00f3 presentada i no constitueix una auditoria completa ni implica cap aprovaci\u00f3 o valoraci\u00f3 de la gesti\u00f3 econ\u00f2mica i financera de l\u2019entitat local.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/www.sindicatura.cat\/documents\/36414\/85841\/2025_09_ca.pdf\" data-type=\"link\" data-id=\"https:\/\/www.sindicatura.cat\/documents\/36414\/85841\/2025_09_ca.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Informe 9\/2025 del Compte General de les corporacions locals Exercici 2023<\/a> <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/www.sindicatura.cat\/documents\/36414\/85841\/2024_19_ca.pdf\" data-type=\"link\" data-id=\"https:\/\/www.sindicatura.cat\/documents\/36414\/85841\/2024_19_ca.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Informe 19\/2024 del Compte General de les corporacions locals Exercici 2022<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/www.sindicatura.cat\/documents\/36414\/85841\/2023_36_ca.pdf\" data-type=\"link\" data-id=\"https:\/\/www.sindicatura.cat\/documents\/36414\/85841\/2023_36_ca.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Informe 36\/2023 del Compte General de les corporacions locals Exercici 2021<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>El Compte General d\u2019una entitat local \u00e9s el document que recull, de manera sistem\u00e0tica i ordenada, tota l\u2019activitat econ\u00f2mica, financera<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","footnotes":""},"class_list":["post-9197","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/pages\/9197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/comments?post=9197"}],"version-history":[{"count":3,"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/pages\/9197\/revisions"}],"predecessor-version":[{"id":9203,"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/pages\/9197\/revisions\/9203"}],"wp:attachment":[{"href":"https:\/\/lasenia.cat\/web\/wp-json\/wp\/v2\/media?parent=9197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}