Evaluación Presupuestaria al Gobierno Autónomo Descentralizado Parroquial Rural de Panguintza Cantón Centinela del Cóndor, periodo 2015

The thesis work on budgetary evaluation was carried out in the Autonomous Government of the Parish of Panguintza, located in the Centinela del Cóndor canton, in the period 2015, in order to comply with the General Objective, which is based on the budgetary evaluation of the programs that Executes the Parish Government of Panguintza, oriented to the mission and the provision of public services of a social character for the benefit of the community. In order to evaluate the management developed in the Parish GAD, it was necessary to establish specific objectives, with the evaluation of compliance with the plans, projects and activities established in the annual operational plan, to determine if they were executed According to the budget allocated; Then the efficiency and effectiveness in the management and execution of the financial resources of the institution were measured through the application of budgetary management indicators to determine the degree of compliance with the goals and objectives achieved in the institution; And lastly, a report was prepared, a document submitted to the highest authority of the Parish Board, which details the improvement alternatives that will serve as a guide for timely decision-making, aimed at improving the institutional management of the processes And the operability of the programmed budgetary plans in the future. 5 From the foregoing, it is concluded that the Annual Operational Plan is mostly carried out with all planned projects; The budget cycle is also fulfilled in the formulation, approval, execution, closure and settlement of the budget, but the stage of the evaluation is not carried out to the resources executed, so it is suggested that the highest authority of the institution take as reference The report that will allow you to know what you need to improve and how to do it.

• Autor principal: Torres Pasaca, Marcia Isabel (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2017
• Assuntos: CONTABILIDAD; EVALUACIÓN PRESUPUESTARIA; GOBIERNO AUTONÓMO; PANGUINTZA
• Acesso em linha: http://dspace.unl.edu.ec/jspui/handle/123456789/18592