Análisis del gasto de viáticos ,subsistencias y su incidencia en la ejecución presupuestaria del GAD municipal de Machala periodo 2022.

Abstract

The accounting treatment of expenses for travel expenses and subsistence of public entities is presented under a systematic structure, consolidated within the government accounting of the institution, being a procedure demanded by the competent evaluation body. Despite the existence of regulations that catalog the guidelines for registration and calculation of budget items, there are errors in the registration and accounting process of public entities, without addressing expenses for travel expenses and subsistence during the period. The present investigation seeks to analyze the expenses of travel expenses and subsistence, assessing their incidence in the budgetary execution of the Municipal GAD of Machala, during the period 2022, developing under a mixed approach methodological framework, implementing two theoretical methods: documentary and analytical, with a descriptive scope that allows specifying the information obtained. The investigation presents an analysis of a practical case, in which the corresponding procedure is evaluated, of a viatical payment to a person from the Municipal Gad who is in a third level, as a result it is shown that according to the laws, the vague It is carried out in its entirety according to the documentation presented.