Análisis financiero y presupuestario del Distrito 01D05 Nabón – Oña - Salud en el marco de la reestructuración distrital, 2014-2016

Abstract

Public sector entities and organizations are obliged to render accounts to the public, at the same time as evaluating the budget cycle, in order to measure the administrative and financial management and compliance with their objectives and goals set for the fiscal year related to the mission and institutional vision.

The proposed theme " Financial and Budgetary Analysis of District 01D05 Nabón - Oña - Health within the framework of the district restructuring in the 2014-2016 period ", aims to determine the efficiency in the financial processes, as well as in the stages of the budget cycle, for establish the degree of achievement of the objectives and goals set by the institution.

In the first chapter: a brief description is made of the general data of the District and of the organizational structure of its central institution; This also points out the whole theoretical and normative basis for financial and budgetary management.

In the second chapter: the financial and budgetary analysis of the District is carried out, through the variations in the financial statements of the three years, plus the budgetary variations between the coding, accrued and initial allocation of the years of study, likewise, efficiency indicators are applied to see the degree of compliance and execution in the financial and budgetary processes.

In the third chapter: a proposal for an improvement plan is prepared for the processes within the budget cycle of the District