Análisis de las partidas presupuestarias que interviene para la elaboración del presupuesto anual de la Junta Administradora de Agua Potable y Alcantarillado de la parroquia El Cabo para el año 2014

Abstract

In the Administrators of Water Supply and Sewerage Board are composed of president, secretary, treasurer, and 2 general members elected by vote at the general meeting of Partners who meet ordinarily the first Monday of each month, according to Article 7 of rules of procedure the Administrative Boards are directing the drinking water and sewerage rural communities.

In Chapter I, the general aspects of the Administrative Board was created and all the administrative part because the mismanagement that led, had not determined the roles of each member of the BOARD and what was actually spent. Being the Administrative Boards legal persons of public law, with sufficient autonomy.

In Chapter II, a study of the theoretical framework because the application has to be grounded in theory was performed. The Administrative Board was not well defined functions.

In Chapter III an accounting analysis of existing items as a comparative analysis due to lack of information to the government analysis in order to achieve form the first budget of the JAAPA, the periods 2012 and 2013 using Administrative indicators was made.

In Chapter IV, prior to analysis to the financial statements of JAAPA a budget model were made, and thus improve the level of operational and administrative.