Evaluación Presupuestaria al Gobierno Autónomo Descentralizado Parroquial Rural de Sabanilla de la Ciudad de Zamora, Período 2021 – 2022.

The present Work of Curricular Integration called Budgetary Evaluation to the Decentralized Rural Parish Autonomous Government of Sabanilla of the City of Zamora, Period 2021 - 2022, aims to comply with the requirement to obtain the Degree of Bachelor of Accounting and Audit; based on the general objective set, which is founded on conducting the budgetary evaluation in the institution, in order to measure the management carried out by verifying compliance with the annual operational plans. For which it was necessary to apply different methods that allowed the development of this work such as the scientific one, which was used to base the theoretical framework, in the same way the deductive and inductive methods allowed the collection of information on the subject of budgetary evaluation and in turn to understand the documentation provided by the GAD, the analytical method played an important role in obtaining the results both in the revision of the Annual Operational Plan and the application of indicators; the synthetic method allowed to consolidate all the work in a report and in the formulation of conclusions and recommendations. In analyzing and interpreting information from documents such as the POA, the Income and Expenditure Cards and the Budget Performance Statement, it was determined that in the years under review, the planned projects were not fully implemented. In applying the budgetary indicators, it was determined that the implementation of the budget in relation to expenditure for the year 2021 was 70.55% and for the year 2022 it reached 93.91%, showing that the GAD did not allocate resources adequately in the budget lines, generating damage for the following period such as the reduction of the budget; regarding the financial solvency in both periods it does not reach the standard, because the institution does not generate own income, since it depends mainly on the resources it receives for the transfers that the central government assigns it and the self-management carried out by the authority with other public and private organizations.

• Yazar: Pineda Guamán, Liris Milena (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2024
• Konular: CONTABILIDAD Y AUDITORIA; SABANILLA; ZAMORA CHINCHIPE; PRESUPUESO
• Online Erişim: https://dspace.unl.edu.ec/jspui/handle/123456789/28814