Bibliographic citations
Aranda, L., Vasquez, F. (2022). Fuentes de financiamiento y presupuesto institucional en la Municipalidad Provincial de Alto Amazonas, año 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4521
Aranda, L., Vasquez, F. Fuentes de financiamiento y presupuesto institucional en la Municipalidad Provincial de Alto Amazonas, año 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4521
@misc{renati/1057021,
title = "Fuentes de financiamiento y presupuesto institucional en la Municipalidad Provincial de Alto Amazonas, año 2021",
author = "Vasquez Ramirez, Flora Milena",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The thesis entitled "Financing sources and institutional budget in the Provincial Municipality of Alto Amazonas, year 2022", is an applied research, with descriptive level, non-experimental design, transversal, having as population all the documents related to the budgetary and financial management of the Provincial Municipality of Alto Amazonas, for the fiscal year 2021, which can be in physical form or in administrative systems such as SIAF, applying the technique of document analysis and the document analysis form as an instrument to gather information. It is concluded that the financing sources and the institutional budget of the Provincial Municipality of Alto Amazonas, year 2021, are deficient, as the financing sources that depend directly on the municipal management represent 6.5% for Directly Collected Resources and 4.9% for Municipal Taxes. The sustainability ratios of the institutional budget in the Provincial Municipality of Alto Amazonas are deficient, where the financial autonomy is 11.3%, the minimum self-sufficiency is 42.2%, the debt service limit is 0.30%, the leverage is 1.18, the tax efficiency is 52.8% and the quality of debts receivable is 47.16%.
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