Publicación:

Apoyo en el análisis financiero y presupuestal de la personería municipal de Villavicencio para la vigencia 2018

Resumen

This report is the result of business, social and solidarity practices conducted in the Municipal Comptroller of Villavicencio, in the position of supporting the financial analysis that is carried out for the control and monitoring of economic resources as soon as the audit that they are developed in the respective public entities under the fiscal control of the CMV. The Municipal Comptroller of Villavicencio is an entity of the public sector dedicated to monitor and control the fiscal management of public resources and determine the tax officials in the municipality of Villavicencio within the framework of constitutional and legal principles, through a competent human talent, ethical and transparent, as well as the strengthening of citizen participation, achieving the prevention of corruption and timely redress of the damage. The work was carried out in its entirety in the area of fiscal control and fieldwork offices of the Municipal Ombudsman. The practice was carried out from February 25, 2019 to 07 june of the same year, fulfilling a working day of 8 hours a day from Monday to Friday, for a total of 320 hours worked with the immediate boss achieving the required for the development of professional practice. At the same time, the activities of reviewing documentation supporting operations subject to audit were developed in accordance with the established guidelines, reviewing the account rendered by the municipality of Villavicencio, in the comprehensive SIA audit system and in the SIA OBSERVA, verifying opportunity, sufficiency and quality in the rendering of the information of the 2018 term, filling in the table of the fiscal management matrix and the application of work papers designed and approved by the audit team. The activities carried out during the practice period were conducive to develop the objectives proposed in practice that were required by the Municipal Comptroller of Villavicencio and learn the work that concerns the professional practice as a Public Accountant to be graduated. In this way it was possible to contribute to the needs of the entity in which the internship was developed. Keywords: Fiscal control, surrender, SIA, transparency.