Procedimientos para el pago de obligaciones por la adquisición de obras, bienes o servicios en el sector público no financiero.

Abstract

The present investigation has the purpose of analyzing and establishing the procedures for the payment of obligations for the acquisition of works, goods or services in the non-financial public sector, taking into account the different regulations issued that govern said process, thus allowing to know in a clearer and more precise the steps and requirements that must be considered for the payment of the acquired obligations, evidencing that in order to do so, the corresponding budget certification must be available, and must be included in the Annual Contracting Plan (PAC), which must also be comply with the corresponding documentation (request for payment, proof of sale, budget certification among others) to request the appropriate cancellations for the acquisitions made.