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Analisis Tercer Semestre
Analisis Tercer Semestre
En el estado de situación financiera se evidencia que aún no aplica las normas IPSA, se
encuentran atrasados en la implementación de los estándares internacionales y se
evidencia tomando unas ciertas partidas del activo, pasivo y hacienda pública.
En los últimos tres años los activos reflejan una disminución del 20 % en las edificaciones
de colegios y escuela, también no se encontró inversión de infraestructura para la salud
que tenga relevancia, mientras que en el plan de desarrollo de zarzal indica que la mayor
inversión debe estar dirigida hacia la educación y salud (Eje DSI desarrollo social
incluyente).
En los pasivos la obligación que es relevante es el cálculo actuarial de las pensiones que
frente a los 3 últimos años disminuyo un 29%.
La hacienda pública refleja que el municipio disminuyo el excedente del ejercicio y los
bienes por legalizar, que en teoría se presume que son del municipio pero no se han
legalizado, pero la partida de inversión de empresas se sostiene.
Frente a las notas de los estados financieros no se encontró la del 2016, y las del año 2014
y 2015, no indica información relevante alguna.
In the statement of financial position is evidence that has not yet applied the rules IPSA,
are behind in the implementation of international standards and is evidenced by taking a
few certain assets, liabilities and public finance.
In the past three years assets reflect a decrease of 20% in the buildings of schools and
school, also not found infrastructure investment for the health that has relevance, while in
the development plan of zarzal indicates that the greater investment should be directed
toward education and health (DSI inclusive social development).
Although not shown in the graph the departure of aqueduct and networks has a
percentage between 2% and 3%; minimum percentage given to the social problem. From
this point of view is consistent between the investment that reflects the development
plan and the figures the statement of financial position. For our concept is a social
problem that requires investment.
In the liabilities the obligation that is relevant is the actuarial calculation of pensions
compared to 3 years decreased by 29%.
The public finances reflects that the municipality has decreased over the year and the
goods to legalize, which in theory are presumed to be the municipality but not have been
legalized, but the departure of investment companies.
In front of the notes to the financial statements could not be found in the 2016, and the
year 2014 and 2015, it does not indicate any relevant information.
Taking reference of the income and expenditure and financial situation is state of the
municipality has a problem that is the health, that social investment is going toward her,
the buildings that has a higher percentage representation are the colleges and schools
which in turn your biggest investment also goes toward her, but it is doubtful that I raised
in its investment budget by own resources and not by GSP.
Conclusión.
The municipality of thicket in its development plan has clear and identified their problems,
but the financial information differs a bit in the matters raised in the budget of the plan, in
addition to it does not have the implementation of international standards.
Recomendaciones.
Recommendations.
Surely this is not the only municipality that has not invoked the international standards,
but you should suggest the implementation of them.
On the other hand, it should specify in the notes part of goods pending to legalize that is
located in the departure of public finances, the purpose of this is to be clear that well or
not attributed to the municipality.