Proceso para optimizar la conciliación de los ingresos en la instituciones públicas del Ecuador.

Abstract

Within the framework of public finances, the institutions that make up the General State Budget are subject to laws, regulations, regulations and internal controls issued by the competent control bodies, which issue guidelines on the immediate accounting of each of the facts economical Timely registration allows the Ministry of Finance to have monetary balances in the fiscal box for the normal flow of disbursements; However, for some of the public institutions that offer a wide and diverse range of products and / or services, the identification of income items is difficult, leading to delays in the reconciliation of these values for subsequent accounting. In this paper, it is proposed to address the problem, proposing a revenue reconciliation model; which will allow them to be classified by budget item, item and financial institution, optimizing the manual reconciliation process, which will be carried out through an Excel spreadsheet with nested matrices and formulas to perform bank validation and reconciliation in detail of the collection of services. This would save resources such as time and personnel, and above all, the regulations concerning public institutions would be complied with, in consideration of the theoretical background to be reviewed; concluding that this model represents a positive effect for the management of bank reconciliations, due the previous process it was done only on a monthly basis and with this proposal it can be executed on a daily basis, enabling subsequent processing.