Publicación:

Realizar el presupuesto de la caja de compensación familiar de Arauca- Comfiar para la vigencia 2013

Resumen

Comfiar Araucana Corporation is a nonprofit, committed to the welfare of the worker and his family, through the provision of quality services and social programs that promote continuous improvement and the satisfaction of needs and expectations. The corporation is an entity which is controlled by the Superintendency of Family Subsidy and it must have an annual budget that is approved by the board of management. To Comfiar the budget is an estimate of anticipated revenues and expenses of their business for a period, generally it is annual. In consideration of this, it is necessary to give proper application of resources in each of the programs, in accordance with the principles of legality, financial balance, comprehensive programming, austerity and efficiency, as established in Decree 827 of 2003. For this purpose, shall take on account the performance of the previous year. The distribution of the contributions of four (4%) percent raise they consider gather in, will be calculated in accordance with Article 43 of Law 21 of 1982, Act 49 of 1990, Article 217 of Law 100 of 1993, Act 115 of 1994, Regulatory Decree 1902 of 1994 and the amendments contained in Act 789 of 2002 and Article 46 of Law 1438 of 2011. According the five principles that must be followed by tax managers (effectiveness, efficiency, economy, ecology and effectiveness), both as investment expenses must be fully justified, it must implement a cost control, and this is taken into account when performing its management report. It’s always mandatory to set the priorities by the Law 21 of 1982 and Law 789 of 2002, to the preparation of the Budget of Revenues, Expenditures and Investments for different services and coordination, sections, and divisions of the Fund.