Contabilidad y Auditoría

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Author: search.filters.author.León Flores, María CristinaSubject: search.filters.subject.EJECUCIÓN PRESUPUESTARIA

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    El proceso de contratación pública del Gobierno Autónomo Descentralizado del Municipio de Ambato en la ejecución presupuestaria del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) León Flores, María Cristina; DT - Barreno Córdova, Carlos Alberto
    The public sector entities are subject to mandatory compliance with the regulations, which establishes parameters and guidelines with the objective that resources are used optimally for the purposes proposed. The Decentralized Autonomous Government of the municipality of Ambato is an entity that receives economic resources from the central government. This is why a study has been carried out on Public Procurement Processes and Budget Execution, in order to define processes and measure the degree of budgetary execution in the Municipality. All public sector agencies manage their budget; especially for the acquisition of goods, services and consultancies, these acquisitions are based on an initial plan that contemplates the movement of the entire fiscal year. Annually the amounts assigned initially are analyzed, affected by the reforms or modifications carried out during the year and these balances compared to what was actually executed or accrued; Thus determining the percentage of compliance with the annual budget; Index that reflects the efficiency and effectiveness of the work carried out during the fiscal year. The budget of the Municipality includes several related budgetary items of which the most representative ones related to the acquisition of goods and services have been taken. The purpose of this study is to analyze the various factors that impede compliance in budget execution and, in turn, to establish conclusions that allow improving the level in the processes of public procurement in the Municipality. Keywords: