Control financiero en el gad municipal del cantón san francisco de Puebloviejo durante el período 2020 – 2021.
| dc.contributor.advisor | Vanegas Rodríguez, Valentino | |
| dc.contributor.author | Manjarrez Carriel, Fernando Alfredo | |
| dc.date.accessioned | 2022-05-24T19:41:34Z | |
| dc.date.available | 2022-05-24T19:41:34Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11883 | |
| dc.description | The present investigation focused on the analysis of the financial control in the Municipal GAD of the San Francisco de Puebloviejo Canton, during the period 2020-2021, to know how the administrative management was carried out in terms of the management of income and expenses, as well as All public entities are subject to laws and regulations that guide their actions, their compliance at any time will be evaluated by the General Comptroller of the State, which is the control body specialized in determining if the resources were adequately obtained, for this reason it is essential to financial control, because based on this, the programs and projects of social interest are focused, seeking to satisfy the needs of the inhabitants of the canton. For the development of this work, descriptive research was facilitated to study the problems presented by the institution in its natural context, and bibliographic research was also used because through articles, documents, web, and other sources, it was prepared to collect information related to the legal provisions to which the entity is subject and how it provides financial control in public entities. Through the use of the analytical method and the quantitative method, each of the sources of income and expenses that the GAD had in both periods was analyzed. The interview technique was applied, which was addressed to the director of the financial area, who provided relevant information to carry out this investigative work and provided the Budget Certificates and Budget Execution Status for the year 2020 and 2021. The results obtained reflected that the Financial control process is not exercised during planning because every institution must manage projects that allow it to obtain funds, so that when there are decreases in income from current transfers, this is not affected and therefore the development of the canton. | es_ES |
| dc.description | The present investigation focused on the analysis of the financial control in the Municipal GAD of the San Francisco de Puebloviejo Canton, during the period 2020-2021, to know how the administrative management was carried out in terms of the management of income and expenses, as well as All public entities are subject to laws and regulations that guide their actions, their compliance at any time will be evaluated by the General Comptroller of the State, which is the control body specialized in determining if the resources were adequately obtained, for this reason it is essential to financial control, because based on this, the programs and projects of social interest are focused, seeking to satisfy the needs of the inhabitants of the canton. For the development of this work, descriptive research was facilitated to study the problems presented by the institution in its natural context, and bibliographic research was also used because through articles, documents, web, and other sources, it was prepared to collect information related to the legal provisions to which the entity is subject and how it provides financial control in public entities. Through the use of the analytical method and the quantitative method, each of the sources of income and expenses that the GAD had in both periods was analyzed. The interview technique was applied, which was addressed to the director of the financial area, who provided relevant information to carry out this investigative work and provided the Budget Certificates and Budget Execution Status for the year 2020 and 2021. The results obtained reflected that the Financial control process is not exercised during planning because every institution must manage projects that allow it to obtain funds, so that when there are decreases in income from current transfers, this is not affected and therefore the development of the canton. | es_ES |
| dc.description.abstract | La presente investigación se centró en el análisis del control financiero en el GAD Municipal del Cantón San Francisco de Puebloviejo, durante el período 2020-2021, para conocer cómo se realizó la gestión administrativa en cuanto al manejo de los ingresos y gastos, al igual que todas las entidades públicas se sujeta a leyes y normativas que guían su accionar, su cumplimiento en cualquier momento será evaluado por la Contraloría General del Estado, que es el órgano de control especializado en determinar si se utilizó adecuadamente los recursos, por ello es indispensable el control financiero, porque en base a este se focaliza los programas, proyectos de interés social, buscando satisfacer las necesidades de los habitantes del cantón. Para el desarrollo de este trabajo se utilizó la investigación de descriptiva para estudiar las problemáticas que presenta la institución en su contexto natural, y también se usó la investigación bibliográfica porque a través de artículos, documentos, web, y otras fuentes, se logró recopilar información relacionada a las disposiciones legales a las que se sujeta la entidad y como aporta el control financiero en las entidades públicas. Mediante el empleo del método analítico y el método cuantitativo se analizó cada una de las fuentes de ingresos y gastos que tuvo el GAD en ambos períodos. Se aplicó la técnica de entrevista, la cual fue dirigida al director del área financiera, quién aportó información relevante para la realización de este trabajo investigativo y facilitó las Cédulas Presupuestarias y Estado de Ejecución Presupuestario del año 2020 y 2021. Los resultados obtenidos reflejaron que el proceso de control financiero no se lo ejerce durante la planificación porque toda institución debe de gestionar proyectos que le permitan obtener fondos, para que cuando exista disminuciones en los ingresos por transferencias corrientes, este no se vea afectado y por ende el desarrollo del cantón. | es_ES |
| dc.format.extent | 69 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control Financiero | es_ES |
| dc.subject | Ingresos | es_ES |
| dc.subject | Gastos | es_ES |
| dc.subject | Cédula Presupuestaria | es_ES |
| dc.subject | Estado De Ejecución | es_ES |
| dc.title | Control financiero en el gad municipal del cantón san francisco de Puebloviejo durante el período 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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