Evaluación Presupuestaria al Gobierno Autónomo Descentralizado Parroquial Rural de Jimbura del Cantón Espíndola, Periodo 2015
The thesis entitled "BUDGET EVALUATION TO AUTOMOTIVE GOVERNMENT DECENTRALIZED RURAL PARLIAMENT OF JIMBURA DEL CANTÓN ESPINDOLA, PERIOD 2015" was executed as a prerequisite to elect the degree and title of Engineer in Accounting and Auditing, Auditor Public Accountant. In order to fulfill t...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/18367 |
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Add Tag | Summary: | The thesis entitled "BUDGET EVALUATION TO AUTOMOTIVE GOVERNMENT DECENTRALIZED RURAL PARLIAMENT OF JIMBURA DEL CANTÓN ESPINDOLA, PERIOD 2015" was executed as a prerequisite to elect the degree and title of Engineer in Accounting and Auditing, Auditor Public Accountant. In order to fulfill the objective of the thesis, an interview was first conducted with the President and treasurer of the board, in order to determine the importance of the subject under study and to observe compliance with the legal provisions applied in the budget process. The physical documentation was then extracted, such as: annual operating plan, initial budget, budget execution status, income and expenditure budget documents and their bank reconciliation, in order to have a better perception of the behavior of each budget item; In addition the compilation of the bibliographic material is based on the budgetary regulations, laws, codes and regulations issued by the Ministry of Finance. In order to determine the degree of fulfillment of the goals and objectives reached in the institution, budgetary indicators were applied in order to determine the efficiency and effectiveness in the management of the 5 resources allocated; Then a comparison was made between the annual operating plan and the bank reconciliation, to determine whether all the planned activities were executed according to the assigned budget; And finally the report was prepared to the directors of the entity, which contain the respective conclusions and recommendations that will be of great help for the correct decision making and improve the management in compliance with the relevant provisions in later activities. The application of indicators during the period 2015 demonstrates that the institution had a degree of compliance of 77.87% and a deviation of 22.13% of total coded income, this deviation corresponds to the group of capital and financing income, Which were not collected in full to comply with the planned activities. Similarly, the total of encoded expenses shows a compliance rate of 57.77% and a deviation of 42.23% that has not been executed due to poor collection management, for this reason in the State of Budget Execution shows a Budget deficit because the expenses are greater than the income |
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