Organic Law on Finance Administration and Control of Ecuador (Spanish)

This Law comprises programming, organization, direction, execution, coordination and control of the following processes: of budget and public credit; of determination, collection, deposit, investment, commitment, obligation, disbursement and recovery of public financial resources; of the accounting register of financial and material resources; of preparation and interpretation of financial reports related to the results of operations, the financial situation, the changes made in it and in the equity; and, finally, the internal and external assessment of said processes by an audit.