Yes, failing to report unused grant funds as account 224 balance in Rb-ST reports violates budgetary disclosure rules and requires correction.
Violation of Budgetary Reporting Rules
Not including the balance of unused grants at year-end, which constitutes the balance of account 224, in the Rb-ST report breaches budget reporting regulations.
This omission constitutes a violation of the applicable provisions governing financial disclosures.
Requirement for Report Correction
The identified error necessitates the preparation and submission of a corrected Rb-ST report.
Adherence to these rules is mandatory for maintaining accurate public financial records.