MANUAL DE PROCEDIMIENTOS DE CONTROL INTERNO PARA EL DEPARTAMENTO DE COMPRAS DE LOS CENTROS EDUCATIVOS OFICIALES DE LA REGIÓN DE BOCAS DEL TORO

Abstract

Through Law 22 of June 27, 2006, which regulates public procurement ordered by Law 153 of 2020, Panamácompra was created, which is the Electronic Public Procurement System of the Republic of Panama, which promotes transparency in government purchases. This computer application administered by the State that automates the operations and processes involved in public procurement of the different government entities, including the country's Official Educational Centers. With the objective of providing a practical instrument to the Purchasing Department of the Official Educational Centers of the Bocas del Toro Region, a Manual of Internal Control Procedures was prepared in compliance with the established legal parameters. It was developed through the feasible project modality, the data collection technique used was the survey method, it was aimed at the users of the Panamacompra State Purchasing Platform.
As a main contribution, the procedures detailed in this manual will serve as a guide for officials who carry out purchasing tasks in the different Official Educational Centers and the suggested internal controls will allow them to carry out their work in an efficient and effective manner. It concludes with the importance of adopting procedures that serve the administration, as a tool, that helps to check that all its operations are carried out according to the plans, this being of utmost importance because if it is maintained optimally, they will obtain better results and those already planned with the objective of verifying that operations cover the established program plans, analyze the deviations detected and create corrective measures. Risk factors can be minimized with the implementation of this manual.