Manual de Procedimiento Operativo de Tesorería

The department's primary objective is to efficiently manage the municipal treasury, ensuring timely and effective responses to users of municipal services. To achieve this, the department must maintain a minimum remanent fund of 1,000 Lempiras, as well as necessary tools and equipment for daily operations. The Treasury Department's functions include receiving payments from various sources, processing supporting documentation, and reconciling income. Key functions include: 1. Receiving payments from contributors, accompanied by documentation that confirms the obligation. 2. Processing supporting documentation for registration in auxiliary books or automated systems. 3. Reconciling income by comparing documentation against actual receipts in the treasury. 4. Preparing and sending daily deposits to banks. 5. Reconciling the treasury fund daily by comparing documentation against available funds. The department must also verify that all documents have been registered and are accurate. This involves comparing reports against physical documentation in the treasury, checking for discrepancies, and reporting any errors to the Administrative Unit of Accounting and Auditing. The Municipal Treasury Department's procedures are designed to ensure efficient and transparent management of municipal income and expenses. The department's primary goal is to provide timely and effective responses to users of municipal services, while maintaining accurate records and ensuring compliance with municipal policies and regulations. The department's procedures include: 5. Verifying that all documents have been registered and are accurate by comparing reports against physical documentation in the treasury. The department's procedures are based on the following principles: 1. Efficient management of municipal income and expenses. 2. Timely and effective responses to users of municipal services. 3. Accurate records and documentation. 4. Compliance with municipal policies and regulations. The Municipal Treasury Department's procedures are designed to ensure that the department operates efficiently and effectively, providing timely and accurate responses to users of municipal services.