Auditoría Gubernamental
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/983
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Item La determinación de los tributos y el presupuesto del Gobierno Autónomo Descentralizado Municipal de Santa Clara(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Almeida Toro, Inés María; DT - Mayorga Morales, Tito PatricioDecentralized Autonomous Governments (GAD) are entities that enjoy both political and administrative autonomy and financial. They are governed by principles of solidarity, equity, inter-regional integration and citizen participation. Why it is essential that the tax authorities to obtain the benefits, being transparent and efficient running activities, providing quality service and adequate to taxpayers. Municipal GAD, to have autonomy, have generated countless UN difficulties, because although there is a high number of taxes, the proceeds of these is very low ; And this is what causes that there is a high dependence on resources provided by the Central Government . : Why should I increase income its, collect everything that compete them, considering that handle 12 Income Taxes eight MASA and seven special contributions for improvements. The Santa Clara Municipal GAD makes no appropriate mechanisms or procedures to recover monies for municipal taxes, which does not allow the entity has sufficient resources to carry out the planned management. The financial authority is responsible for revenue collection and prior to the exercise of coercive action should exhaust negotiation and mediation bodies to collect overdue values. A reduced tax collection note, which generates limited works for the people. There is a high incidence of municipal taxes in the budget of the Autonomous Government Decentralized Municipal Santa Clara, so applying a proposal is necessary, that through an ordinance, how to improve tax collection improvements Special Contribution 1.5 per thousand on total assets and Municipal License.Item La gestión pública y el presupuesto del Gobierno Autónomo Descentralizado Santiago de Quero(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-05) Núñez Garcés, Vicente Javier; DT - Mera Bozano, Edgar FabiánThe development of this work will improve the income of self-management of GAD Municipal Santiago de Quero, and also provides a significant contribution towards meeting the target eight five goal of the National Plan for Good Living which empowers the tax system to improve the regulatory capacity and management at various levels of government as part of a tax administration of excellence promoting sustainable development and equitable distribution of resources and wealth to access the Good Life, ordering that the economic system is social solidarity, establishing mechanisms municipal GAD to strengthen the exercise of their powers, in order to increase their capacity for fiscal management by the progressive increase in the tax structure, it should optimize the coverage and enforcement of tax incentives as instruments of support and strengthening to consolidate a culture tax and tax inclusive putting the human being over capital, which will consolidate the changes that Ecuadorian citizens crave, as well as my professional development. Research has helped to achieve compliance with the general objective of this work: "Determining the impact that governance is the government budget deficit Autonomous Decentralized Santiago de Quero". The implementation of the proposal presented in this work will facilitate the increase in income of self-management, under the Municipal autonomous governments of Ecuador within the framework of its powers and in exercising their legal capacity should increase their production capacity 25%, assuming the competencies established in the Organic Code of Territorial Organization, Autonomy and Decentralization (COOTAD), all of which must be fully implemented until 2017 and under the guidance of the National Skills Council (CNC) and so reduce debt obtained with the State Bank (BDE). The resolution of the problem is possible through the collaboration of municipal officials and institutions that provide support by implementing tax strategies proposed as interagency cooperation agreements, the same that will contribute to increasing revenue collection and simultaneously decrease self percentage of nonperforming loans that by the year 2013 is 31.8%.Item Incidencia de los procesos de Contratación Pública en la ejecución del presupuesto de la Dirección de Bienestar Estudiantil y Asistencia Universitaria de la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-04) Núñez Morales, Yadira Inés; DT - Mera Bozano, Edgar FabiánThe Directorate of Student Affairs and Student Aid is a unit of the Technical University of Ambato the same it is a public entity focused on providing service in all its welfare projects always oriented to the university community, so that requires proper organization and You must apply a correct implementation of the budget taking into account the current contractual regulations should be applied and thus achieve the goals and objectives, which is why it has initiated an analysis of the current situation of the Directorate of Student Welfare in order to identify the problems you actually have to run 100% of its budget. Management and effectiveness will be linked by a transverse logic of planning contractual and aligned to the current operating plan procurement processes. The efforts made by each of the officials of the Directorate not go unnoticed as the work and collaboration play in each of these projects will go forward and meet the goals and objectives. This thesis project work is divided into four following chapters: Chapter I is to identify the problem and the independent and dependent variables that will develop the plea of research work. Chapter II base underlying the present research work, both philosophical and legal part that would help implement the project described in addition the hypothesis is to assume something unknown that is investigated under investigation arises from something known. Chapter III describes how they will conduct the research, the research using models such as field, bibliographical-documentary. Chapter IV, analysis and interpretation of results that generated the results of the survey conducted within this research work is presented. Chapter V Conclusions and Recommendations to be applied in this same research that will help improve the service provided by the Directorate of Student Welfare and Student Aid. Chapter VI manual procurement processes designed for the Directorate of Student Welfare and Student Aid.