Regulatory requirement

Annual Balance for the IGJ

Argentine civil associations and foundations registered with the Inspección General de Justicia are required to submit an annual balance. Vizmado organizes the data throughout the year so this process is structured rather than chaotic.

Administrative professional preparing annual balance documents for IGJ submission in an organized workspace

What the IGJ requires

The Inspección General de Justicia is the Argentine authority that supervises civil associations and foundations. Among its annual requirements, organizations must present a balance document covering the fiscal year. This document must follow a specific structure and be certified by a public accountant before submission.

The balance serves as the primary accountability document between the organization and its regulatory authority. Incomplete or incorrectly structured submissions can delay renewal of legal status or trigger additional review processes.

From daily data to year-end document

The annual balance is not a document created in isolation. It reflects the sum of every transaction, donation, fee, project expenditure, and operational cost recorded during the year. When those records are structured from the outset, the balance document is a logical output rather than a manual reconstruction.

Continuous record-keeping throughout the year

Every donation, membership fee, and expense entered into Vizmado during the year contributes to the annual balance dataset. No year-end scramble to reconstruct what happened. The data accumulates in an organized structure as operations unfold.

Project-level expense aggregation

Each project's rendición de gastos feeds into the overall expenditure picture. The system aggregates project costs and operational expenses into the categories required for the IGJ balance format. Breakdowns by project and by expense type are available for your accountant's review.

Structured output for the accountant

At year-end, Vizmado produces an organized data export covering all the elements the balance requires. This output is designed to be handed directly to the certified public accountant who will review, certify, and file the document with the IGJ. Vizmado handles the organization — the professional handles the certification.

Balance document components

  • Income summary: donations, membership fees, and other inflows by category and period
  • Expenditure summary: operational costs, project expenses, and administrative outlays
  • Project-by-project breakdown with associated rendiciones de gastos
  • Donor and member contribution records for the fiscal year
  • Receipt registry with sequential numbering for audit trail
  • Period comparison data for multi-year organizational context

Vizmado does not replace your accountant

The IGJ annual balance must be certified by a licensed contador público before formal submission. Vizmado provides organized, structured data to support that professional's work. The legal responsibility for the balance document rests with the certified accountant and the organization's authorities. Vizmado is an administrative preparation tool, not a certified accounting or legal service.