Operaciones recíprocas generadas en la gestión del sistema general de participaciones en el municipio de Popayán

Abstract

With the work called " Reciprocal operations generated in the management of the General System of Participations in the Municipality of Popayán", the lack of a specific procedure to carry out the reconciliation process of said operations by the entity's accounting sub-process was addressed as a problem. One of the specific situations of the territorial entity is the high turnover of personnel in the accounting area, coupled with the absence of detailed procedures for carrying out certain operations, such as the reconciliation of so-called reciprocal operations, a situation that ends up affecting compliance of the objectives of the financial process, in terms of timeliness and quality. The formulation of a new procedure makes it possible to improve the achievement of results, especially when there are personnel changes in the entity, by facilitating the induction and training activity in the tasks to be carried out. For the development of the research, the understanding of the General Participation System was addressed, from the point of view of its management from the central and decentralized level, identifying the main flows of accounting information. The foregoing included the identification of the main processes and procedures involved within the territorial entity in accounting reconciliation activities. As a result, a procedure manual was issued for the reconciliation of reciprocal operations, which is made available to the Office of Internal Control of the Municipal Mayor's Office of Popayán, for its corresponding approval and implementation.