Bibliographic citations
Quispe, C., (2022). Ejecución presupuestaria de la Función 03 planeamiento, gestión y reserva de contingencia en la Municipalidad Distrital de Megantoni, periodo 2017-2020 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4626
Quispe, C., Ejecución presupuestaria de la Función 03 planeamiento, gestión y reserva de contingencia en la Municipalidad Distrital de Megantoni, periodo 2017-2020 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4626
@misc{renati/19744,
title = "Ejecución presupuestaria de la Función 03 planeamiento, gestión y reserva de contingencia en la Municipalidad Distrital de Megantoni, periodo 2017-2020",
author = "Quispe Pfocco, Celia",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
The Peruvian State has the duty to promote the general welfare of the citizenry, a duty it fulfills through public entities, including municipalities. The District Municipality of Megantoni, has a budget in Function 03 Planning, Management and Contingency Reserve that is intended for the operation and operation of the Municipality. Citizens observe that the budget assigned to this function is very high only for its operation and that it should be oriented towards meeting the needs of the population; Due to this observation, the present study aims to describe the situation of the budget execution of Function 03 in the Municipality of Megantoni in the period 2017-2020.The type of research is basic with a quantitative approach, descriptive scope and non-experimental design; the population and the sample are made up of the information on the execution of the budget of Function 03 Planning, Management and Contingency Reserve for the period 2017-2020 and four workers from the District Municipality of Megantoni; The techniques of interview and documentary review have been used and, as instruments, the interview guide and the documentary review form. The type of research is basic with a quantitative approach, descriptive scope and non- experimental design; the population and the sample are made up of the information on the execution of the budget of Function 03 Planning, Management and Contingency Reserve from the period 2017 to 2020 and four workers from the District Municipality of Megantoni; The techniques of interview and documentary review have been used and, as instruments, the interview guide and the documentary review form. In the period 2017-2020, the Municipality has executed its budget for S / 697,191,602, of which 24.32%, equivalent to S / 169,526,462 corresponds to Function 03: Planning, Management and Contingency Reserve; concluding that, of the executed budget, 78.26% has been spent in the functional Division: 006 Management and only 2.17% in the functional Division: 009 Science and technology. In the same period, spending on improvement and development of productive capacities has been executed in the Functional Divisions: 006 Management and 009 Science and Technology, mostly in the Functional Group 0017 Technological Innovation and to a lesser percentage in the Functional Group 0008 Advice and support. This last group includes actions of technical, legal and administrative advice necessary for the operation of the entity; This is not the case since the expenditure has been directed to “improving the technical productive capacities of cocoa producers.“ In this case, the expense incurred is presented as an intangible asset, which needs to be analyzed and transferred to expense, after evaluation. Regarding the expenditure on maintenance of public infrastructure, it has been executed in the Functional Division: 006 Management, Functional Group 0010 Infrastructure and Equipment, aimed at educational, health, electrical, classrooms, shelters and communal warehouses and basic sanitation and transportation infrastructure, these last two that should not be included in this functional group. Expenditure on maintenance and public infrastructure is recorded in the sub accounts of accounts 5302 Contracting of Services, mainly, and 5301 Consumption of Goods.
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