Government control: A methodological proposal for the Education Budget Unit of the Florida municipality
Keywords:
state budget, controlAbstract
Under the assumption that the budget constitutes a means of control of the execution of public spending, the objective of the present work was to propose an analytical approach of governmental control for the budgeted unit of education of the Florida municipality, Camagüey that takes into account the principle of cash and the accrual of the expense. The study carried out is an investigation of a mixed, cross-sectional approach, of a proactive nature, where the expert technique was used. As a result, a budget execution analysis procedure was obtained, made up of sex components where the following elements were defined: Objective, structure of the table and periodicity. The methodological proposal made was submitted to the verification of ten experts who evaluated it with scientific, valid, objective, specific and feasible rigor.
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