Evaluación Presupuestaria al Gobierno Autónomo Descentralizado Parroquial rural Jimbilla del Cantón Loja, periodo 2015

The work of thesis "Budget Evaluation to the Decentralized Autonomous Government of the rural Parliament Jimbilla del Cantón, period 2015", allowed to verify the fulfillment of the institutional goals and objectives, the causes that causes the non application of a budgetary evaluation, as well as verify If the programmed budget was executed according to the assigned budget. In order to fulfill the objective of the thesis, an interview was first conducted with the President and Secretary-Treasurer of the entity, in order to determine the importance of the subject under study and observe compliance with the legal provisions applied in the budget process. The physical documentation was extracted as: initial budget, annual operational plan, income and expenditure budget documents, budget implementation status and accountability from January to December 2015; To have a better perception of the behavior of each of the budget items; In addition the compilation of the bibliographic material is based on the budgetary regulations, laws, codes and regulations issued by the Ministry of Finance. To determine the degree of compliance with the objectives set out in the thesis project, a comparison was made between the Annual Operational Plan and 5 Accountability from January to December 2015, in order to determine if all the activities scheduled according to the allocated budget were executed, resulting in 19 planned projects executed 10 representing 52.63% compliance. Financial, execution, revenue and expenditure changes and budgetary reforms were then applied, which were taken into account in order to know the management of the entity; With the result that the institution had a degree of compliance of 77.59% and a deviation of 22.41% of total income, this deviation corresponds to the group of current income, capital and financing, which were not collected in its to carry out the planned activities. Likewise, total expenses show a compliance rate of 67.71% and a deviation of 32.29%. The Financial Transfer Unit of the Government in 85.83%, which means that the institution depends mostly on the transfers it receives from the state. Finally, a report was prepared for management of the entity, which includes the results obtained and the respective conclusions and recommendations that will be of great help for the correct decision-making and to be able to improve the management in later activities.

• Главный автор: Cobos Ruiz, Leydy Karina (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2017
• Предметы: CONTABILIDAD; EVALUACIÓN PRESUPUESTARIA; EVALUACIÓN PRESUPUESTARIO; GOBIERNO AUTONÓMO
• Online-ссылка: http://dspace.unl.edu.ec/jspui/handle/123456789/18191