Resumen

MANCILLA RENDON, Ma. Enriqueta  y  PLASCENCIA CUEVAS, Tania Nadiezhda. The presentation of government financial information with budgets of income and expenditure on debt in the state public administration local. Nova scientia [online]. 2015, vol.7, n.15, pp.482-498. ISSN 2007-0705.

Legal changes in accounting standards provide that State budget information public administration issues in financial reporting. Because of the importance and usefulness of preparing financial information, this research is aimed to reflect on the issues that should be addressed to carry out the enforcement of accounting standards in the field of state government, to circumscribe the financial regulatory criteria applied on the accrual basis or accrual.

The study began with a review of the financial reporting issues, to choose as the unit of analysis is not probabilistic, the federation of Baja California Sur, with the intention to review more accurately the financial and budgetary information. Exploratory inductive method was applied and the study has a descriptive scope; hermeneutic theoretical on the financial information of the central administration and parastatal federal entity was also performed, to have an overview of the public sector in the state, raising central hypothesis that the financial information presented the federal entity integrates the budget items and helps to measure the objectives, strategies and development priorities of the state, the efficiency and effectiveness of public administration.

As result of the study it includes the financial information and budget of the fiscal exercise 2012, the analytical financiers of income, expenses, debts, between others, as well as the reports of the public finance in the context of the governmental accounting of the local state public administration even outline efforts to obtain the above mentioned information, it being understood that the financial conditions of the entity of study are still to give to understand, that the commitment of the authority to expire with the countable norms is scarce, and reveal that the efficiency and efficacy of the public administration is limited.

Palabras llave : Government accounting; budgetary financial information; state public administration local; debt.