Publicación: Informe de práctica social, empresarial o solidaria, en apoyo a la contraloría departamental del Tolima en la revisión de cuentas de alcaldías y hospitales territoriales con vigencia 2017
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Pursuant to agreement 219 of the Universidad Cooperativa de Colombia, social, entrepreneurial or solidary practice was carried out in the departmental comptroller's office of Tolima, exercising functions specific to the professional career of public accounting, and responding to the public administrations that have conferred development on the management and returns of funds, assets or public resources allocated and the results in the fulfillment of the mandate that has been conferred, audits of an accounting, budgetary and programmatic nature were carried out, which allow the public entities of operation, inspection, academics and citizens in general to have information on the evolution of public resources, strengthening accountability and transparency in public management. Taking into account the activities carried out in the social or solidary practice, analysis functions were performed, using the techniques of review and verification appropriate to the economic and financial information deduced from the accounting documents examined, in order to issue a report addressed to highlight a technical opinion on the reliability of the aforementioned information. In accordance with the powers granted by article 272, concordant with articles 267 and 268 of the political constitution of Colombia, and law 42 of 1993 were assigned for the review of accounts the 2017 term to the following entities of the department of Tolima: Santa Lucia de Roncesvalles Hospital, San Juan de Honda Hospital, Regional Hospital of Lebanon, Candelaria de Purificación Hospital, Alpujarra Mayor's Office, Mayor of Ambalema, Mayor of Armero Guayabal, Mayor of Anzoátegui, Mayor of Ataco, Mayor of Cajamarca, City Hall Casabianca, Mayor of Chaparral. For the execution of the assigned audits, the objective was the verification and reception of the accounts including compliance with regulations, using the technological applications of the departmental controllership (Comprehensive SIA audit system, SICOF integrated fiscal control information system, Integrated system of observatory audit SIA observatory), Treasury consolidator and public financial information (CHIP), where the phases of planning, execution and reporting will be advanced.