Análisis del ciclo presupuestario del Hospital Regional Vicente Corral Moscoso, periodo 2016

Abstract

The present job of certification is focused in the analysis of each phase of budget cycle: Programming, Formulation, Approval, Execution, Evaluation and Monitoring of Budget Execution, Closing and Liquidation of the Institutional Budget belonging to Vicente Corral Moscoso Hospital during 2016 period. The evaluation was done to stablish the level of efficiency and effectiveness of the assigned resources and if these were used to geet the achievement of the pre-set goals through the correct aplication of the legal dispositions between them: “El Código Orgánico de Planificación y Finanzas Públicas”, “Normas Técnicas de Presupuesto” y “Normas de Control Interno para el Sector Público” The metodology used in the searching is based in the quantitative thechniques like: The analysis of the budget cells , The Anual Operative Plan and other documents and also the interview and the obsevation were aplicated The mos important results obtained from the investigation are: The institution depends totally from the finalcial resourses that the state assings it, the hospital ended its economic year with a high level of budget execution with several reforms to the budget during 2016 period.