Bibliographic citations
Mamani, J., (2016). Factores del ambiente de control en el proceso de ejecución presupuestal en la Municipalidad Provincial de Canas, periodo 2011 - 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/381
Mamani, J., Factores del ambiente de control en el proceso de ejecución presupuestal en la Municipalidad Provincial de Canas, periodo 2011 - 2014. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/381
@misc{renati/1124804,
title = "Factores del ambiente de control en el proceso de ejecución presupuestal en la Municipalidad Provincial de Canas, periodo 2011 - 2014.",
author = "Mamani Quispe, Jorge",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This research was conducted in order to analyze the influence of environmental factors control the process of budget execution in the Provincial Municipality of Canas. The study aims to determine the main factors of the control environment involved in the process of budget execution in the Provincial Municipality of Canas are. They also have as a specific objective 1, determine how the integrity and ethical values of the owner and officials are applied in the process of budget execution in the Provincial Municipality of Canas as a specific objective 2, determine how the professional competence of the holder and officials applies in the process of budget execution in the Provincial Municipality of Canas and as a specific objective 3, determine how the allocation of authority and responsibility of the holder and officials are applied in the process of budget execution in the Provincial Municipality of Canas. The study includes municipal management 2011 - 2014, descriptive research was applied. For the analysis of the study variables it was obtained information on budget execution revenue and expenditure; It has reviewed the current regulations on implementation of the budget of expenditure of the Provincial Municipality of Canas. The analysis is performed according to the indicators of the variables of the hypothesis, the results of which are shown in tables and graphs. The results achieved in the analysis of the variables of the general hypothesis show that poor budget execution depends largely on the existence of a control environment. Regarding the first specific hypothesis, administration of the municipality has not disclosed the Act code of ethics of the civil service and there is no communication of disciplinary actions taken on ethics violations and the mayor of management 2011 - 2014 it has proven inadequate ethical behavior, as to the second specific hypothesis, the owner, officials and other servants say they know the importance of internal control on the other hand the staff in charge of work of the municipality if you have the powers set out in the profile of the position and the third specific hypothesis states that all staff know their responsibilities and act in accordance with the authority levels corresponding thereto. Finally, a proposal is made to the Provincial Municipality of Canas, implement Comptroller General Resolution No. 458-2008-CG “Guide to the implementation of the Internal Control System of the State entities“ as a guiding document for public management and government control.
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