La aplicación del reglamento de pago de viáticos y su ejecución presupuestaria en el Ministerio de Desarrollo Urbano y Vivienda

Abstract

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.