Evaluación presupuestaria al gobierno autónomo descentralizado parroquial de Quinara, periodos 2019-2020.

The present work of curricular integration called "BUDGETARY EVALUATION TO THE DECENTRALIZED AUTONOMOUS GOVERNMENT PARISH OF QUINARA, PERIODS 2019-2020", was executed in compliance with the objectives set, considering the evaluation phase in order to measure the management developed in the aforementioned periods. To comply with the objectives of the curricular integration work, which is to measure the efficiency and effectiveness of the entity's budget, we proceeded to the application of indexes and indicators of management and budget execution; based on the state of budget execution, annual operational plan, budget statements of income and expenses of the entity of the periods to be evaluated. Therefore, we proceeded to measure the efficiency and effectiveness in the management and execution of the financial resources of the institution through the application of budget management indicators to determine the degree of compliance with the goals and objectives achieved in the institution, the results indicate that the budgetary effectiveness of the entity is below the appropriate levels thus demonstrating that in the Parish Government within this objective did not comply 100%. Subsequently, the Annual Operating Plan was evaluated, to determine if the proposed projects were fully complied with or not, in this way with the results obtained it could be evidenced that the entity is not fully complying with the activities programmed in the POA since during the 2019 period it was possible to comply with 9 projects of 11 planned representing an execution of 81.82% and for 2020 of 16 planned projects it was possible to develop 11 projects representing 68.75% of projects executed. And finally, a report was prepared, a document put to the consideration of the highest authority of the Parish GAD, 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 budget plans scheduled for the future. From the above it is concluded that the Parish GAD does not carry out budgetary evaluations, the Annual Operational Plan is not properly structured and directed to the correct allocation and administration of resources according to its objectives and goals, the budget is not executed in its entirety which causes inefficiency in management, so it is suggested to the highest authority of the institution to take as a reference the report that will allow to know what they should improve and how to do it.

• Hovedforfatter: Ortega Jiménez, Valeria Alejandra (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2022
• Fag: <CONTABILIDADA Y AUDITORIA>; <EVALUACION PRESUPUESTARIA>; <QUINARA>; <PLAN OPERATIVO ANUAL>
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/24923