Análisis de la ejecución del presupuesto del Distrito 16D02 Arajuno Educación del período 2013 – 2014, del cantón Arajuno, provincia de Pastaza

Abstract

This research aims to analyze the implementation of the 2013-2014 Education 16D02-Arajuno Canton Arajuno, pastaza Province, with I purpose of evaluating the costs incurred District budget during this period and recommend best practices of timely control and budget execution, and thus avoid overdraft budget. For the analysis of budget execution, control principles, stages and procedures determined by the Contraloría General del estado and more related to internal control standards it was considered, and the final result of the investigation, is the manual internal control procedures for budget implementation in 16D02 Arajuno-Education District, and thus the administrative and financial management were improved in the organization and comply with the enforcement of state control agencies. Through analysis of the budgetary implementation of revenue and expenses in the period 2013-2014, it is concluded stating that economic resources management models in 16D02 Arajuno-Education Canton of Pastaza province district met through optimization and effective use of the budget on advance planned and scheduled activities. Finally it is recommended to implement and apply the proposal presented in this paper titling, effective and efficient for decision- marking by those involved in managing the budget of the institution.