Argentine Consorcio: Administrator Accounts and a Model
In an Argentine consorcio, the administrator accounts for the year's expensas in a rendición de cuentas. The printable model and filled example are on the Spanish page; this page explains them and the Civil and Commercial Code (CCyC) for readers who need to follow it in English. It is a model, not legal advice: the period and the form depend on the consorcio's own horizontal property regulation, and its lawyer should review the model before use.
What does the Code say?
- The duty (art. 2067, item e). The administrator must render documented accounts within sixty days of the closing date of the financial year fixed in the horizontal property regulation.
- The account of expensas (art. 2067, item d). The administrator must keep the account of expensas and collect the funds needed to cover them.
- Books and statements (art. 2067, item i). The books are kept in legal form, the expensas statements are filed in date order, and the documents on the consorcio's constitution and earlier administrations are kept.
- Control (art. 2064, item b). The assembly may appoint a council of owners, which can check the economic and financial aspects of the consorcio.
The article does not list the contents of the accounts or say how they must be delivered. In the City of Buenos Aires only, Law 941 lists what the expensas statement must contain (art. 10, items a to k); that list is a city rule, not a national one.
What does an account usually include?
This is not a list from the law; it is what an account needs to be checkable later: the consorcio, the year and its closing date; income (ordinary and extraordinary expensas collected); expenses by item; opening and closing balances, the reserve fund and unpaid expensas; the supporting documents (bank statements, invoices); and the administrator's signature, with a receipt from the owners' council if there is one. The Spanish page has a blank model and a filled example with invented figures.
How Unitify helps, and what it does not do
Unitify does not write the rendición, is not an accounting ledger and does not replace the books the administrator must keep. The free reports tool turns a spreadsheet, an export or a PDF you upload into a report page with a link to share, covering income, expenses, debt, requests and work done. It is free and needs no signup, and it does not replace the documented accounts described above. Related reading: what an expensas statement must include.
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Frequently asked questions
What does the Argentine Civil and Commercial Code say about the administrator's accounts?
Article 2067(e) says the administrator must render documented accounts within sixty days of the closing date of the financial year set in the horizontal property regulation. Article 2067(d), in the same list, asks the administrator to keep the account of expensas.
When does the 60-day period end?
Sixty days from the closing date of the financial year that the regulation sets. The text of the article does not say whether the days are calendar or working days, and the year-end depends on each consorcio's own regulation.
What must the accounts contain?
Article 2067 asks for documented accounts and does not list their contents. The structure in the Spanish model (income, expenses by item, balances and supporting documents) is a common one, not a list from the law. In the City of Buenos Aires, Law 941 lists what the monthly expensas statement must contain (art. 10, items a to k).
Who checks the consorcio's accounts?
The assembly may appoint a council of owners whose powers include checking the economic and financial aspects of the consorcio (art. 2064, item b).
Which books and papers must the administrator keep?
The minutes, administration, owners' register and signature books in legal form, the expensas statements filed in date order, and the documents on the consorcio's constitution and earlier administrations (art. 2067, item i).