Gestión pública de los gobiernos autónomos descentralizados para la inversión en bienes de larga duración.

Abstract

The present work aims to evaluate the public management of the Decentralized Autonomous Governments by reviewing bibliographic sources and information obtained from the official communication media of the Municipal GAD of Machala regarding the budget execution for investment in long-term assets; This is the case of the purchase of two vehicles for the Autonomous Decentralized Municipal Government of Machala, in order to prepare the accounting entry and its respective adjustment, through the application of the Technical Standards of Government Accounting and the International Accounting Standards of the Public Sector 17 (IPSAS 17), to proceed with the registration, it will be essential to manage the general catalog of accounting accounts of the non-financial public sector, as well as the budget classifier of income and expenses of the public sector, the methodology applied in this work is to achieve the objective set, which consisted in carrying out the study of the principles and technical standards of government accounting that are reflected in the government accounting regulations, as well as the use of the Organic Law of Internal Tax Regime where we find the taxes to use.