Análisis del establecimiento de la etapa del compromiso presupuestario en las instituciones del sector público no financiero.

Abstract

This investigative case is based on the main objective of analyzing the stage of the commitment of the budgetary credits of the Institutions of the Non-Financial Public Sector for the fulfillment of the institutional mission. To achieve this goal, it was established to recognize the conceptualization of commitment and how this stage affects the non-financial public sector through information from different bibliographic sources and followed by the respective conclusions that occur in this case study. Since the execution of the budget includes a series of activities that allow to allocate the expenses and administration of the resources which comprises of an administrative act known as the commitment; This is evidenced by legal documents for the origin of purchases, payments, transfers and contracts with third parties. For the development of the document, it was based on a theoretical methodology comprising a theoretical framework that helps to deepen the subject and the field method that makes up the review of scientific journals and the Planning and Public Finance Code. The importance of a commitment establishment for the non-financial Public Sectors is to manage a payment and movement control in an efficient way where it is able to make decisions about the amount to be committed through the administrative act to be attended to the budgetary credits in the fiscal exercise. Therefore, the public administration determines the preferences and establishes the maximum level of commitments that will be required in the future in order to achieve budget stability.