|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DOSSIER FINANCIERO DEL GAMLP 2021 |
|
|
|
|
|
|
|
|
|
|
|
Estados Financieros - 2015 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GOBIERNO AUTONOMO
MUNICIPAL DE LA PAZ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GOBIERNO
AUTONOMO MUNICIPAL DE LA PAZ (1201) |
|
|
|
ESTADO DE
FLUJO DE EFECTIVO COMPARATIVO |
|
|
|
Del 1 de
enero al 31 de diciembre de 2015 y 2014 |
|
|
|
(Expresado
en Bolivianos) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fecha de Emisión: 27
de enero de 2016 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2015 |
|
2014* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
11 |
|
INGRESOS CORRIENTES (A) |
|
|
1,655,102,337.27 |
|
1,606,302,082.32 |
|
|
|
112 |
|
|
Venta de Bienes y
Servicios de las Administraciones Públicas |
|
|
84,544,088.81 |
|
66,553,585.19 |
|
|
|
113 |
|
|
Ingresos Tributarios |
|
|
535,896,404.18 |
|
425,287,844.38 |
|
|
|
1131 |
|
|
|
Impuestos Internos |
|
|
535,896,404.18 |
|
425,287,844.38 |
|
|
|
114 |
|
|
Regalías |
|
|
175,079.54 |
|
202,459.87 |
|
|
|
1141 |
|
|
|
Regalías Mineras |
|
|
175,079.54 |
|
202,459.87 |
|
|
|
115 |
|
|
Otros Ingresos No
Tributarios Propios |
|
|
142,408,533.24 |
|
140,150,599.49 |
|
|
|
1151 |
|
|
|
Tasas |
|
|
74,196,037.59 |
|
71,758,159.40 |
|
|
|
1153 |
|
|
|
Alquiler de Edificios
y/o Equipos de las Administraciones Públicas |
|
|
8,703,484.29 |
|
7,243,007.49 |
|
|
|
1158 |
|
|
|
Otros |
|
|
59,509,011.36 |
|
61,149,432.59 |
|
|
|
116 |
|
|
Intereses y Otras Rentas
de la Propiedad |
|
|
91,409.52 |
|
113,073.46 |
|
|
|
1163 |
|
|
|
Alquiler de Tierras y
Terrenos |
|
|
91,409.52 |
|
113,073.46 |
|
|
|
118 |
|
|
Donaciones Corrientes |
|
|
1,953,245.31 |
|
2,484,630.91 |
|
|
|
1181 |
|
|
|
Donaciones Corrientes
Internas |
|
|
1,318,926.37 |
|
2,002,817.61 |
|
|
|
1182 |
|
|
|
Donaciones Corrientes
Externas |
|
|
634,318.94 |
|
481,813.30 |
|
|
|
119 |
|
|
Transferencias
Corrientes |
|
|
890,033,576.67 |
|
971,509,889.02 |
|
|
|
1192 |
|
|
|
Del Sector Público |
|
|
890,033,576.67 |
|
971,509,889.02 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
21 |
|
GASTOS CORRIENTES (B) |
|
|
1,223,682,025.04 |
|
1,132,297,044.16 |
|
|
|
212 |
|
|
Gastos de Consumo |
|
|
1,136,593,769.69 |
|
1,049,476,963.95 |
|
|
|
2121 |
|
|
|
Remuneraciones |
|
|
539,681,820.45 |
|
487,575,396.84 |
|
|
|
21211 |
|
|
|
|
Personal Civil |
|
|
539,681,820.45 |
|
487,575,396.84 |
|
|
|
212111 |
|
|
|
|
|
Sueldos y Jornales
Personal Civil |
|
|
470,006,791.83 |
|
424,095,672.28 |
|
|
|
212112 |
|
|
|
|
|
Aportes Patronales
Personal Civil |
|
|
69,675,028.62 |
|
63,479,724.56 |
|
|
|
2121121 |
|
|
|
|
|
|
Seguro Social |
|
|
61,319,348.12 |
|
55,867,113.78 |
|
|
|
2121122 |
|
|
|
|
|
|
Vivienda |
|
|
8,355,680.50 |
|
7,612,610.77 |
|
|
|
2122 |
|
|
|
Bienes y Servicios |
|
|
595,821,109.61 |
|
560,807,530.01 |
|
|
|
21221 |
|
|
|
|
Bienes Corrientes |
|
|
119,794,026.89 |
|
133,802,745.63 |
|
|
|
21222 |
|
|
|
|
Servicios No Personales |
|
|
476,027,082.72 |
|
427,004,784.37 |
|
|
|
2123 |
|
|
|
Impuestos, Regalías,
Tasas y Otros |
|
|
1,090,839.63 |
|
1,094,037.11 |
|
|
|
21231 |
|
|
|
|
Impuestos Renta Interna |
|
|
0.00 |
|
16,599.32 |
|
|
|
21233 |
|
|
|
|
Tasas y Otros |
|
|
1,090,839.63 |
|
1,077,437.79 |
|
|
|
213 |
|
|
Intereses y Otras Rentas
de la Propiedad |
|
|
16,708,520.09 |
|
17,817,872.50 |
|
|
|
2131 |
|
|
|
Intereses |
|
|
16,708,520.09 |
|
17,756,521.11 |
|
|
|
21311 |
|
|
|
|
Deuda Interna |
|
|
5,712,042.59 |
|
8,925,960.11 |
|
|
|
21312 |
|
|
|
|
Deuda Externa |
|
|
10,996,477.50 |
|
8,830,561.00 |
|
|
|
2133 |
|
|
|
Derechos sobre Bienes
Intangibles |
|
|
0.00 |
|
61,351.39 |
|
|
|
216 |
|
|
Otras Pérdidas |
|
|
22,922,288.57 |
|
1,986,882.58 |
|
|
|
2161 |
|
|
|
Pérdidas en Operaciones
Cambiarias |
|
|
1,232,342.41 |
|
1,079,621.44 |
|
|
|
2164 |
|
|
|
Otras Pérdidas no de
Operación |
|
|
21,689,946.16 |
|
907,261.15 |
|
|
|
217 |
|
|
Transferencias
Corrientes |
|
|
47,457,446.69 |
|
63,015,325.12 |
|
|
|
2171 |
|
|
|
Transferencias
Corrientes Al Sector Privado |
|
|
7,733,399.36 |
|
4,908,839.62 |
|
|
|
2172 |
|
|
|
Transferencias
Corrientes Al Sector Público |
|
|
39,641,896.08 |
|
58,106,485.50 |
|
|
|
2173 |
|
|
|
Transferencias
Corrientes Al Sector Externo |
|
|
82,151.25 |
|
0.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
FLUJO DE EFECTIVO POR
OPERACIONES CORRIENTES (C = A - B) |
|
431,420,312.23 |
|
474,005,038.16 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12 |
|
RECURSOS DE CAPITAL (D) |
|
|
19,217,082.19 |
|
22,903,180.31 |
|
|
|
122 |
|
|
Donaciones y
Transferencias de Capital |
|
|
19,217,082.19 |
|
22,903,180.31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
22 |
|
GASTOS DE CAPITAL (E) |
|
|
491,188,595.51 |
|
614,347,696.77 |
|
|
|
221 |
|
|
Inversión Real Directa |
|
|
473,468,419.06 |
|
596,314,288.14 |
|
|
|
2211 |
|
|
|
Formación Bruta de
Capital Fijo |
|
|
465,941,668.81 |
|
591,904,655.36 |
|
|
|
22112 |
|
|
|
|
Maquinaria y Equipos |
|
|
37,497,161.64 |
|
42,237,712.88 |
|
|
|
22115 |
|
|
|
|
Otras Construcciones |
|
|
300,620,392.53 |
|
417,019,310.90 |
|
|
|
221151 |
|
|
|
|
|
Construcciones de Bienes
de Dominio Público |
|
|
191,038,868.14 |
|
286,247,590.46 |
|
|
|
221152 |
|
|
|
|
|
Construcciones de Bienes
de Dominio Privado |
|
|
109,581,524.39 |
|
130,771,720.44 |
|
|
|
22116 |
|
|
|
|
Estudios y Proyectos |
|
|
681,135.52 |
|
885,753.84 |
|
|
|
221161 |
|
|
|
|
|
Est. y Proy. Para
Construcción de Bienes de Dominio Privado |
|
|
0.00 |
|
399,292.82 |
|
|
|
221162 |
|
|
|
|
|
Est. y Proy. Para
Construcción de Bienes de Dominio Público |
|
|
681,135.52 |
|
486,461.02 |
|
|
|
22117 |
|
|
|
|
Producción Propia
(Gastos Capitalizables) |
|
|
127,142,979.12 |
|
131,761,877.74 |
|
|
|
2213 |
|
|
|
Tierras y Terrenos |
|
|
5,466,132.48 |
|
1,626,932.61 |
|
|
|
2214 |
|
|
|
Activos Intangibles |
|
|
1,860,617.77 |
|
2,332,322.90 |
|
|
|
2215 |
|
|
|
Bienes Muebles
Existentes (usados) |
|
|
200,000.00 |
|
450,377.28 |
|
|
|
222 |
|
|
Transferencias de
Capital |
|
|
17,720,176.45 |
|
18,033,408.63 |
|
|
|
2221 |
|
|
|
Al Sector Privado |
|
|
1,720,176.45 |
|
218,359.33 |
|
|
|
2222 |
|
|
|
Al Sector Público |
|
|
16,000,000.00 |
|
17,815,049.30 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
FLUJO DE EFECTIVO POR
OPERACIONES DE INVERSION (F=D-E) |
|
-471,971,513.32 |
|
-591,444,516.47 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
13 |
|
FUENTES FINANCIERAS (G) |
|
|
100,792,264.10 |
|
119,948,255.28 |
|
|
|
131 |
|
|
Disminución de la
Inversión Financiera |
|
|
13,856,986.39 |
|
23,692,015.48 |
|
|
|
1314 |
|
|
|
Disminución de Otros
Activos Financieros |
|
|
13,856,986.39 |
|
23,692,015.48 |
|
|
|
13142 |
|
|
|
|
Disminución de Cuentas a
Cobrar a Corto Plazo |
|
|
13,856,986.39 |
|
23,692,015.48 |
|
|
|
132 |
|
|
Endeudamiento |
|
|
86,935,277.71 |
|
96,256,239.81 |
|
|
|
1322 |
|
|
|
Obtención de Préstamos
Externos |
|
|
77,263,091.03 |
|
81,209,522.83 |
|
|
|
13222 |
|
|
|
|
Obtención de Prestamos
Externos a L.P. |
|
|
77,263,091.03 |
|
81,209,522.83 |
|
|
|
1323 |
|
|
|
Incremento de Otros
Pasivos |
|
|
9,672,186.68 |
|
15,046,716.97 |
|
|
|
13231 |
|
|
|
|
Incremento de Cuentas a
Pagar a C.P. |
|
|
9,672,186.68 |
|
15,046,716.97 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
23 |
|
APLICACIONES FINANCIERAS
(H) |
|
|
213,735,601.63 |
|
280,550,859.58 |
|
|
|
231 |
|
|
Inversión Financiera |
|
|
12,405,297.91 |
|
20,387,886.18 |
|
|
|
2314 |
|
|
|
Incremento de Otros
Activos Financieros |
|
|
12,405,297.91 |
|
20,387,886.18 |
|
|
|
23144 |
|
|
|
|
Incremento de Documentos
y Efectos a Cobrar |
|
|
12,405,297.91 |
|
20,387,886.18 |
|
|
|
232 |
|
|
Amortización de la Deuda |
|
|
201,330,303.72 |
|
260,162,973.41 |
|
|
|
2321 |
|
|
|
Amortización de
Préstamos Internos |
|
|
43,440,730.03 |
|
44,390,368.80 |
|
|
|
23212 |
|
|
|
|
Amortización de
Préstamos Internos a Largo Plazo |
|
|
43,440,730.03 |
|
44,390,368.80 |
|
|
|
2322 |
|
|
|
Amortización de
Préstamos Externos |
|
|
33,201,142.80 |
|
24,320,884.93 |
|
|
|
23222 |
|
|
|
|
Amortización de
Préstamos Externos a Largo Plazo |
|
|
33,201,142.80 |
|
24,320,884.93 |
|
|
|
2323 |
|
|
|
Disminución de Otros
Pasivos |
|
|
1,591,262.52 |
|
764,144.48 |
|
|
|
23239 |
|
|
|
Disminución de
Previsiones, Provisiones y Reservas Técnicas |
|
|
1,591,262.52 |
|
764,144.48 |
|
|
|
232391 |
|
|
|
|
|
Disminución de
Previsiones |
|
|
1,591,262.52 |
|
764,144.48 |
|
|
|
2323913 |
|
|
|
|
|
|
Disminución de
Previsiones para Beneficios Sociales |
|
|
1,591,262.52 |
|
764,144.48 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2324 |
|
|
|
Amortización de Deuda
Flotante |
|
|
123,097,168.37 |
|
190,687,575.19 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
FLUJO DE EFECTIVO POR
OPERACIONES DE FINANCIAMIENTO (I=G-H) |
-112,943,337.53 |
|
-160,602,604.30 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
VARIACION DEL
EFECTIVO DURANTE EL PERIODO (J=C+F+I) |
|
-153,494,538.62 |
|
-278,042,082.61 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SALDO INICIAL DEL
PERIODO (K) |
|
|
213,422,254.34 |
|
500,543,319.65 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SALDO PARCIAL DEL
PERIODO - PARCIAL (L=J+K) |
|
|
59,927,715.72 |
|
222,501,237.04 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
VARIACIONES POR AJUSTES
(M) |
|
|
-129,006.02 |
|
0.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SALDO FINAL DEL PERIODO
(N=L+M) |
|
|
59,798,709.70 |
|
222,501,237.04 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Las notas que se
acompañan forman parte integrante de este estado. |
|
|
|
|
|
|
|
|
|
* Datos reexpresados en
UFV, de acuerdo a datos de cierre del BCB. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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