Execution process and accounting of the budget for the Yalagüina City Hall during 2013

Abstract

The topic addressed is: Execution Process and accounting of the municipal budget in Yalagüina City Hall during 2013; this research describes the process of approval and implementation of projects, requirements for suppliers to provide goods and/or services for the municipality, as well as financial statements with the financial documents needed for accountability of funds executed during the term. The primary purpose of this research is to analyze the implementation process and accounting of the funds allocated for the City Hall in 2013; this analysis includes determining compliance with the proposed objectives and the difficulties presented in order to make recommendations. Interviews to gather information, aimed at the four heads of the areas that affect the budget execution process, an observation guide and document review were applied; and also use of bibliography located on web pages was utilized, books and papers were found in the library Urania Zelaya of FAREM Estelí. The results show the significant accounting records, supporting documentation and implementation of laws and government accounting principles used to record the execution of the budget funds.

Keywords: Budget implementation, contractors, projects, accountability.