Auditoría Gubernamental

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Author: search.filters.author.Alulema Hinojosa, Karina Beatriz

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    Los procedimientos de control y su incidencia en la ejecución presupuestaria en la Universidad Técnica de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-01) Alulema Hinojosa, Karina Beatriz; DT - Arias Pérez, Mauricio Giovanny
    One of the compromises of the Ecuadorian Government is to improve the quality of higher education which is why it has normally allocated income through different funding sources. This has allowed Technical University of Ambato to have resources to meet its obligations, such us payment of salaries, fees, purchase of goods or services – including consultancy – execution of infrastructure works, among other; according to the University’s annual planning. From 2012, expense budgetary execution at Technical University of Ambato has decreased; a situation happening mainly because there are no approved procedures for budgetary control, an absence of control on the purchase annual plan, overestimation of income from source 002, fiscal resources generated by institutions. Such situation is present in the four executive units of the University. This research constitutes an important contribution for Technical University of Ambato, which will let it increase the percentage of budgetary execution, reflecting in this way the adequate use of the total amount of resources that were allocated according to plan. The research is predominantly quantitative; data gathering was done onsite, where the subject of study is present. Its general aim has been attained: “To determine a control model for the budgetary cycle that allows an increase on the budgetary execution” Control procedures that allow achieving an improvement on the control of the budgetary cycle are proposed, letting the financial direction to have an appropriate budgetary execution. In this way, decisions will be made on time and legal requirements will be fulfilled. The direct beneficiaries will be the staff of the financial direction of Technical University of Ambato. The authorities of the institution will provide the necessary resources to apply the control procedures.