Examen especial a las operaciones presupuestarias del Colegio Técnico Intercultural Bilingüe El Chaquiñán, período enero – diciembre 2010

Abstract

The present investigation work deals with the development of a Special Exam of the Budget Operations of the Colegio Técnico Intercultural Bilingue El Chaquiñan, January – December 2010 period. To carry out the Special Exam an internal control questionnaire was applied; likewise An Institutional Strategic Plan, An Operative Annual Plan, the approved budget, de income budget card, the budget card of expenses and documents supporting these expenses were reviewed; all these documents were examined discovering the following findings:

There are no adjunct invoices before buying the items of vehicles, training services and construction materials (electric, plumbing and carpentry). The basic services of electricity, water and telephone are not paid in the determined time by the supply enterprises, Which makes the institution pay unnecessary payments because of slowness fines, causing an economic problem to the entity. It was observed that there are paid items such as the fifteenth, sixteenth salaries, functional percentage, bonus for the teacher´s day, compensation for the life cost, pedagogic compensation for family charges, education and seniority subsidy. It was verified that in the item of fuels and lubricants there are no supporting documents of expenses.

It is concluded that there are items which have inconsistencies in the payments; this is why it is possible to identify that the budget is not adequately handled by the officers of the entity. For this it is recommended to train the officers to update their knowledge on norms and laws which must be accomplished for the adequate handling of the public resources thus optimizing their use. The Entity is recommended to take into account the remarks of the present investigation; carry out constant evaluations to the personnel in charge of the administration, as this way it will be possible to adequately handle the resources by the State.