Implementación de un manual de procedimientos sobre la depuración de enlaces contables y presupuestales para la eficiente recopilación de la información contable.

Abstract

The manual of procedures on the purification of accounting links at the University of Pamplona, specifically in the accounting and budgeting unit it is carried out with the aim of properly and sequentially monitoring the collection of accounting information in detail, orderly and systematic interlocking with the pay, human talent and warehouse units, including control activities to achieve integrity and reliability of information through authorization, validation and association of accounting accounts.

At the time of the manual, information is collected from the different accounting and budgetary modules, comparing the information on the management platform with the general catalogue of accounts, the current resolutions and amendments, if the recorded information is incorrect, that is, the concept of income, discharge or budget item does not coincide, the account is deleted, the modification is made and finally the new record is associated.

During the procedure carried out, it is identified that some of the accounts that are recorded in each accounting and budgetary link, they contain errors which render the information unreliable and which at the time of making a record either of the pay, human talent and inventories unit, the system does not allow it to be registered because the link is closed.