Rol de pagos de los servidores públicos y su incidencia en los estados financieros del GAD parroquial de Ayapamba.

Abstract

Public spending related to the payment of wages and salaries of workers and public servants constitutes one of the largest disbursements made in the General State Budget, allocated to each government entity. For this research, the payroll of the month of June 2023 of the "GAD Parroquial de Ayapamba" is taken into account, where it is crucial to analyze the influence of such disbursement on the Financial Statements. Accordingly, the main objective of this study is to analyze the impact of the payroll of public servants on the Financial Statements of the "GAD Parroquial de Ayapamba." To achieve this objective, a methodology based on the documentary analysis of the June 2023 payroll of the GAD Parroquial was employed. Additionally, the bibliographic research method will be used to understand the theoretical concepts of the application and impact of payroll in Financial Statements. The results obtained so far have revealed that salary increases without a corresponding increase in the GAD Parroquial's own revenues can affect the main factors that influence its financial stability. Furthermore, a proper understanding of financial information provides reliable and comparable data for the accountability process.