مدیریت اسناد کنترل پیشگیرانه در یک نهاد بودجه

This paper presents a methodology for the bookkeeping of expenses documents in a budgetary institution. These documents have preventive control endorsement, are archived and reported to financial control authorities. Their management is not simple, especially since in many institutions it is done by hand. The proposed methodology relies on a VBA Excel application that summarizes all documents related each month’s expenses in the format requested by the control authorities. The application is designed to be able to output at any time a report with all the expense documents issued until that moment.