Analysis about outstanding debts at the Public Health Direction, El Salvador town

Abstract

The research reflects the situation presented in the unpaid sub-accounts at the Municipal Department of Public Health El Salvador, in the last quarter of 2009. the deficiencies are identified which affecting the proper implementation of internal control in the department , also performed the analysis in the sub-accounts payable from the methodological approach defined by the entity under study. Used different research methods, the shortcomings identified in the subsystem and the causes that affect compliance with the standards. We present a practical proposal for the solution to the deficiencies.