Evaluación a la ejecución presupuestaria del período fiscal 2014, del Gobierno Autónomo Descentralizado Parroquial Rural de Palmira, cantón Guamote, provincia de Chimborazo

Abstract

This graduation paper called “Evaluation of the budgetary execution of the fiscal year 2014”, of the Decentralized Self-Government Rural Parish of Palmira, Guamote, Chimborazo Province, is with the purpose of measuring the level of efficiency and effectiveness in the execution of budgets contemplated in plans, programs and projects; because the existence of balances to execute is determined and the lack of constant control in planning due to the administration officials, the same ones that have been limited to the timely accomplishment in providing services to the population of the parish. It was developed by applying research methods inductive deductive, of field and bibliographic like: the application of techniques, based on observation, interview, legal regulations, books and internet. In the evaluation of the budgetary execution of the fiscal year 2014, several limitations were observed, which were timely announced to the maximum authority and responsible officers. Even though, is concluded that the Parish Government doesn’t have enough technical personnel, strategic planning whit measurable indicators, so what is recommended that for the proper management of public administration there must be technical personnel to each area or units, will and/or political decision and permanent updating of tools for the proper institutional development.