"Examen especial a la gestión del presupuesto y su incidencia en la inversión pública de la empresa de vialidad del gobierno provincial de Los Ríos (EMVIALRÏOS), cantón Quevedo, año 2013"

This research project was developed in the Public Company for Roads of the Provincial Government of Los Ríos (EP EMVIALRÍOS.) in Quevedo city, public institution with legal personality. The general objective is to develop a special examination in budget management investment. As the first specific objective of the research we evaluate the reliability of internal control system and the information it provides. The second objective is to analyze what parameters the formulation of the annual budget is made and the third specific objective is to assess the budgetary management in financial information based on audit procedures. The reliability of the Internal Control assessed by using the COSO methodology 1, obtaining a rating of Risk Control of 4.40. The parameters used for budget formulation in EMVIALRÍOS EP, are provided through the guidelines are indicate by Budget Standards, Regulations of the financial management system and the budget classifier. These documents are issued by the Ministry of Economy and Finance in accordance with the regulations issued by the Comptroller General Office. The assessment of budgetary management is performed using the warrants and certificates of analysis sub initial budget where it was found that the programme of asphalt and project is initially funded projects with 59.53% of the institutional budget. In the Budget Execution the item representing more funding is "voluntary resignation" program 7 Investment Program, which initially assigned the value of $ 14,000, but was executed by $ 1'100.000, and there is no indication of that reforms made to finance this expenditure. As for the financial evaluation, it can be pointed out that the company in its economic-financial structure show favorable and sustainable strength and ensures compliance with the generally accepted accounting principle "Going Concern".

• Auteur principal: Hidalgo Palma, Paúl Andrés (author)
• Format: bachelorThesis
• Langue: spa
• Publié: 2016
• Sujets: Examen, gestión, presupuesto; Inversión, pública
• Accès en ligne: http://repositorio.uteq.edu.ec/handle/43000/4868