Evaluación de la ejecución presupuestaria y financiera en el Gobierno Autónomo Descentralizado Parroquial Rural de Ulba, cantón Baños de Agua Santa, provincia de Tungurahua, período 2014

Abstract

The present paper about evaluation of the budgeting and financial execution in the Decentralized Autonomous Government of the Rural parish Ulba of Baños de Agua Santa canton, Tungurahua province, period 2014 is focused in each one of the budgeting stages that an entity of the public sector must meet in order to analyze the efficiency and efficacy of the human, material, economic and financial resources allocated by the centralgovernment to get the mission and vision of the entities of the public sector which is the Good Life of the inhabitants according to the current regulations. Quantitative research techniques as financial statements, budgeting information, Annual operative plan (AOP) 2014and qualitative ones as interviews and observation, were used in this investigation. As a result of the evaluation to the different budgeting stages, it is concluded that there are different weaknesses: management of the authorities, planning, execution, unfulfilment of goals, inaccuracy of the estimates and lack of documents of control for its evaluation. It is recommended to assing responsibilities, to receive proposals and needs, to evaluate the feasibility and competence of Decentralized Autonomous Government compared to the different proposals submitted by the organizations of tools for controlling and budget monitoring where each participant can get into the feedback and optimization of the public management in order to improve the performance of this institution.