Viáticos y subsistencias en la ejecución presupuestarias de los servidores, obreros públicos del GAD del cantón El Guabo, periodo 2022.

Abstract

Expenses for travel expenses and subsistence within public institutions, of the non-financial public sector, in their accounting treatment, the economic, financial and budgetary situation must be registered in an orderly and clear manner. For the correct registration of travel expenses and subsistence, legal regulations must be applied, such as the Technical Standard for Payment of Travel Expenses to servers, and the budget classifier of income and expenses. This will allow us to realize the principle of accrual and commitment; in addition to accruing from the budget item assigned by the GAD of the canton of El Guabo. The objective is to analyze the accounting treatment of the per diem and subsistence account in the interior, belonging to public institutions, taking into account the legal regulations and the budgetary catalog in force in the period, in order to carry out the correct calculation and registration of the travel expenses and subsistence of servers, public sector workers. For the elaboration, the analytical and documentary methodology was used. In conclusion, it is made known that for the correct calculation and registration of the expense for per diems and subsistences of the studied practical case, article 8 of the Technical Norm for Per diem Payment to servers, public sector workers must be taken into account.