Bibliographic citations
Huanca, Y., (2017). Factores relacionados a la determinación del saldo de balance en la municipalidad provincial de Canas Yanaoca, en los años fiscales 2013-2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1481
Huanca, Y., Factores relacionados a la determinación del saldo de balance en la municipalidad provincial de Canas Yanaoca, en los años fiscales 2013-2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1481
@misc{renati/960166,
title = "Factores relacionados a la determinación del saldo de balance en la municipalidad provincial de Canas Yanaoca, en los años fiscales 2013-2016.",
author = "Huanca Alvarez, Yaquelin",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The public budget allows the State and its institutions to make an advance estimate of income and expenses for the fulfillment of their objectives and goals during a fiscal year; at the end of this, the balance balance is determined which is the difference between the income actually received and the accrued expense. The balance balance can be used in the following fiscal year, after incorporation into the institutional budget through supplementary credit. In the Provincial Municipality of Canas, balance balances have been presented in fiscal years 2013 and following by all funding sources, which, when incorporated, present different amounts; situation that is due to the rotation of human resources and the lack of continuity in the follow-up of the budget process. The objective of the research work is to identify the factors related to the determination of the balance of the balance at the level of sources and financing items and to determine the level of coherence between the balance of the established balance and its incorporation into the budget of the Provincial Municipality of Canas -Yanaoca, period 2013-2016. Basic research, the non-experimental design quantitative approach and descriptive scope have been applied, the population and sample is constituted by the information on the execution of budget revenues and expenditures from fiscal years 2013 to 2016 and by the employees of the Accounting and Planning and Budget of the Provincial Municipality of Canas-Yanaoca. The data has been collected through the documentary and interview review. It is concluded that the balance of the balance in the fiscal years 2013 to 2016 has been determined from the difference between the revenues collected and the accrued expense, showing for 2013 the Canon as the financing item with the highest balance, for the year 2014 the Fund of Municipal Compensation and in 2016 the Resources of Official Loan Operations showed the highest balance balance, in 2015 an expenditure execution of 98.82% was presented, therefore a minimum balance balance. The incorporation of the balance of the balance in the years 2014 to 2017 shows significant differences in relation to the balance of the balance established in the years 2014 to 2016; in the 2013-2014 period, the information on the balance of the balance was affected because in the municipality there was a rotation of authorities and officials, mainly because their authorities incurred in acts of corruption, which affected the execution of the expense.
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