Auditoría Gubernamental

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/983

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Subject: search.filters.subject.EJECUCIÓN PRESUPUESTARIA

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    Procesos de contrataciones públicas y su incidencia en la ejecución presupuestaria fiscal en los GAD parroquiales de Picaihua y Pilahuin
    (2018-06) Juan Reinaildo, Guamán Sailema; DT - Caiza Lizano, José Esteban
    La investigación realizada tiene como objetivo evaluar el proceso de contratación pública y su incidencia en la ejecución presupuestaria fiscal, además se determinó la importancia del proceso de contratación y se analizó de qué manera influye la ejecución presupuestaria fiscal, con la finalidad de proponer una alternativa de solución y responder a la problemática detectada que es la ineficiente aplicación de los procesos de contrataciones públicas, que como causas tiene la inadecuada estructuración del plan anual de contratación y su efecto la pérdida de tiempo en la institución, el personal directivo es poco capacitado teniendo como efecto la deficiente toma de decisiones, además existe desconocimiento de las normas y procedimientos dando como efecto el incumplimiento de funciones y como ultima causa tenemos las contrataciones inconclusas y su efecto es la ejecución fiscal anual incompleta, en el proceso de investigación se aplicó una encuesta al directorio del Gobiernos Autónomos Descentralizados Parroquiales Rurales de Picaihua y Pilahuín.
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    La aplicación del reglamento de pago de viáticos y su ejecución presupuestaria en el Ministerio de Desarrollo Urbano y Vivienda
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-06) Sánchez Cunalata, Heleodoro Sebastián; DT - De la Torre Cabrera, Cintia Elizabeth
    This insertion of projects should ensure not only a wider research access problem but, at the same time able to establish the best recommendations to implement the most appropriate and timely solutions, for which the examination of documents, records was performed and data that the entity in order to determine the real situation through observation, analysis to determine the application of the Regulations for payment of travel expenses and subsistence. The new legal framework governing issued to all public entities in the Central Government, in respect of travel and subsistence and uses of public resources is the main motivation for conducting this study. It is a challenge for all public agencies achieve efficient budget implementation, with the proper application of the regulations in which requirements and strict tests to financial management, budgetary, administrative and contracting public entities adhere. Besides the fact remains that this work culminates with the respective comments, findings, conclusions and recommendations that the most important can conclude that the institution has a poor implementation of the Regulations for payment of travel and subsistence and thus impacting budget execution in the administration of the institution and a delay in the refund. Finally the recommendations made will determine the correct application of the rules for the payment of travel and subsistence lacks both the Ministry of Urban Development and Housing, Provincial Directorate of Tungurahua to meet their commitments.
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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.