Characterization of the processes and procedures of reciprocal operations in the municipality of San José de Cúcuta Caracterización de los procesos y procedimientos de las operaciones recíprocas del municipio de San José de Cúcuta

Abstract

The requirements towards the municipal administration regarding the timely and quality remission of the reports requested by the General Accounting Office of the Nation - CGN motivated the characterization of the processes and procedures for the registration of reciprocal operations of the Municipality of San José de Cúcuta; as any investigative process, the starting point was a diagnosis of the current situation that allowed the identification, comparison and analysis of the processes and procedures carried out within the entity in order to define an orderly scheme of the activities required for the proper registration of reciprocal operations. The primary information was collected through semi-structured interviews, for which officials of the accounting area and/or those directly responsible for the process were strategically selected; the information provided and the regulations in force were the basis for determining the correct flow of the process and characterizing its different stages.