Known as one of the units with higher level information technology culture, it has several information systems developed to accomplish its objective: supply, in an opportune fashion, trustworthy and complete data about the budget and accounting information for the decision-making processes of the management.
General objective of the department:
Implement and operate the necessary policies, standards, systems, and procedures to guarantee exactness and security when gathering and registering financial and budget operations to accomplish the goals of the entity, in order to supply information that will contribute when making decisions, to promote efficiency and efficacy in management control, to evaluate activities, and facilitate the regulation of the operations, considering the duly observance of the laws, standards, and regulations that apply.
The following areas are specific to its general tasks:
Budget: Participates in the formulation of the yearly budget plan; regulates, controls, and evaluates the correct implementation of the budget in conformity with the established in the Financial Regulations, the Internal Administrative Contracting Regulations; among other standards. It also prepares budget modifications and submits monthly budget reports to the Board of Directors, as well as the yearly final budget for a correct decision-making process.
ICT, as an Institution covered by the scope of the Budgetary Authority, must comply with the budgetary policy regulations, and carry out the budgetary standards issued by the Comptroller General of the Republic, submitting all the information required by external entities.
Accounting: Responsible for the compilation, classification, interpretation, and registration, in monetary terms, of every transaction done by the institution for collected revenue and expenditures; generate monthly accounting-budgetary financial records, reconcile bank accounts, and perform cash audits.
Treasury: Administers the imprest fund, guards and receives payment of taxes and petty cash vouchers, guards and submits checks issued for provider payments, among other values; manages the acquisition and payment of securities.
Checks Office: Receives, analyzes, and reviews every supporting document before paying the providers for the acquisition of goods and hired services. In conformity with the established in the Financial Regulations and other internal standards.
Advance Control and Settlement of Travel Expenses: Control and authorize money advances for touring inside or outside the country, provide follow-up to the settlement of said payment in the regulated time frame, and analyze and verify that travel expenses are in compliance with the Internal Regulation for Travel Expenses, and the one issued by the Comptroller General of the Republic.
Displays the estimated revenue of the Costa Rica Tourism Board, classified as Current Revenue, which is made up by: Tax Revenues, from the taxes on international tickets originated in Costa Rica, and the entrance tax to the country with an airline ticket bought abroad, and for nontaxable revenue, produced by financial assets and interests, as well as any other nontaxable income. Furthermore, the incorporation of Resources from Previous Periods (Free surplus and specific surplus).pdf Composicion Ingresos 2015 (46 KB)
pdf Composicion Ingresos 2016 (47 KB)
Displays the estimated expenses of the Costa Rica Tourism Board, on a Classification by Expense Object of the Public Sector, in conformity with the expense motivation required, to obtain the assets and services that will be acquired during the budgetary period necessary to reach the objectives and goals established in the institutional plans.pdf Composicion Egresos 2015 (54 KB)
pdf Composición Egresos 2016 (56 KB)
Budget Implementationpdf Composición Ejecución 2015 (58 KB)
State of Change in the Net Worth:
Displays the variations to the different elements that make up the assets, in a determined period of time.
- pdf Estado de Cambios en el Patrimonio Neto 2015 (17 KB)
- pdf Estado de Cambios en el Patrimonio Neto 2014 (49 KB)
Financial Situation Balance:
Displays ICT assets situation in a specific time, through the classification of the different assets in goods, rights, obligations and own capital.
Financial Performance State:
Displays the profit or loss obtained in a specific period due to ordinary and extraordinary activities, made up by the revenue and expense accounts.
- pdf Estado de Rendimientos Financieros 2015 (18 KB)
- pdf Estado de Rendimientos Financieros 2014 (51 KB)
Cash Flow Composition:
Constitutes a summary of the cash income and expense by ICT transactions on this period.