Procedimiento contable y administrativo en el pago de remuneraciones en las instituciones del sector público. Cuerpo De Bomberos.

Abstract

The accounting and administrative processes within the organizations represent a key axis for the fulfillment of the objectives, since they reflect the previous planning of the movements and operations so that they are carried out in a correct and coordinated way, in the case of the public sector demands this type of internal controls to obtain joint information of all the organizations that integrate it, and in this way generate an appropriate decision making.In this sense, there are tools that detail the items according to their characteristics and in this way in all the institutions a homogeneous information system is used, in the case of the expenses we find the classification of current expenses; Therefore, this investigation identifies and details the accounting and administrative procedure carried out by the Fire Department to pay remunerations corresponding to current expenses. To obtain the information, the literature review and documentary review technique was used. Among the main findings, the types of remuneration were identified according to the law in which they are protected, the accounts that intervene with their codification and the laws, regulations and regulations related to the public sector applicable in the case.