Evaluación Presupuestaria en el Gobierno Autónomo Descentralizado Parroquial Rural el Arenal del Cantón Puyango, Provincia de Loja. Período 2020-2021.

The present research work titled "Budget Evaluation in the Decentralized Autonomous Rural Parish Government of El Arenal in the Puyango Canton, Province of Loja, during the 2020-2021 period," was carried out as part of the requirements for obtaining the degree and title of Engineer in Accounting and Auditing, Public Accountant/Auditor. The research work aims to achieve the established objectives through the implementation of a comprehensive budget evaluation of the aforementioned government. In order to achieve the objectives of this research work, a rigorous process was implemented which involved gathering essential information from the institution and conducting a comprehensive evaluation of the completion of the projects outlined in the Annual Operating Plan for 2020 and 2021. The evaluated projects were carefully selected to ensure their relevance and importance in achieving the institution's objectives. Specifically, projects in the economic-productive, institutional-political, human settlement, mobility, energy, and connectivity areas were assessed. For 2020, 92.31% of planned projects were accomplished, and for 2021, 100% were achieved. Budgetary indices and indicators were subsequently applied to measure the efficiency and effectiveness of the administration of the economic resources assigned to the institution. The results indicate that the institution is highly dependent on financial transfers from the government, as evidenced by a financial dependence of 80.77% for 2020 and 79.58% for 2021, indicating that government transfers primarily cover its expenses. The study concludes that the institution lacks financial autonomy due to its financial autonomy rates of 0.03% for 2020 and 0.02% for 2021, indicating that it cannot finance its operations independently. Additionally, the Solvency Ratio was obtained, indicating that the institution had $1.06 for every dollar required to cover its activities in 2020 and $1.10 in 2021, achieving an optimal level for both periods. This is attributed to the sufficient current revenues to cover current expenses incurred by the administration. In conclusion, a detailed budget evaluation report was compiled, containing relevant findings on the financial situation of the institution, including conclusions and recommendations, available to the highest authority for decision-making purposes. Based on the aforementioned analysis, it can be concluded that the Autonomous Decentralized Rural Parish Government of El Arenal partially fulfilled its planned projects in 2020 and entirely achieved them in 2021. However, by applying budgetary indices and indicators, it was found that the institution lacks financial autonomy, which limits its ability to attain a higher level of solvency and meet its long-term financial obligations.

• Päätekijä: Granda Sánchez, Dayana Maribel (author)
• Aineistotyyppi: bachelorThesis
• Kieli: spa
• Julkaistu: 2023
• Aiheet: <CONTABILIDAD Y AUDITORIA>; <EVALUACION PRESUPUESTARIA>; <PUYANGO>; <EL ARENAL>
• Linkit: https://dspace.unl.edu.ec/jspui/handle/123456789/26427