“Evaluación Presupuestaria al Gobierno Autónomo Descentralizado Parroquial El Tambo, del Cantón Catamayo, de la Provincia de Loja, periodo 2022”.
The Curricular Integration Work entitled "Budget Evaluation of the El Tambo Parish Decentralized Autonomous Government, of the Catamayo Canton, of the Province of Loja, period 2022", has the purpose of fulfilling the stated objective, which consists of carrying out a budget evaluation in t...
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| Hovedforfatter: | |
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2025
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| Fag: | |
| Online adgang: | https://dspace.unl.edu.ec/jspui/handle/123456789/32139 |
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Tilføj Tag | Summary: | The Curricular Integration Work entitled "Budget Evaluation of the El Tambo Parish Decentralized Autonomous Government, of the Catamayo Canton, of the Province of Loja, period 2022", has the purpose of fulfilling the stated objective, which consists of carrying out a budget evaluation in the GAD El Tambo in the period 2022. The work was developed with a mixed approach, of an exploratory-descriptive type, non-correlational design, and application of research methods and techniques. The results obtained based on the application of budget management indicators revealed to us that the activities, programs and projects established within the Annual Operational Plan were not completed in their entirety, demonstrating that of the 10 projects planned for the year 2022, only 1 of them has been 100% executed, leaving the other projects unfinished, thus demonstrating inefficient management. Likewise, the efficiency and effectiveness in the management and use of the institution's financial resources was evaluated, using budget management indicators to determine how well the established goals and objectives were met, obtaining an execution level of 68.10% for income and 49.17% for expenses. To conclude, a report was prepared which contains the most relevant results found, within which there are conclusions and recommendations that will serve as a guide to make timely decisions for better management of the institution. According to what was previously mentioned, it is concluded that the Parish GAD does not carry out budget evaluations, which prevents measuring the management carried out by it. The annual operational plan lacks adequate structure and guidance since those in charge of planning do not have the necessary knowledge, and thus cannot allocate and manage resources effectively based on their objectives and goals. |
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