Evaluación financiera al Gobierno Autónomo Descentralizado Parroquial Rural San Andrés, cantón Guano, provincia de Chimborazo, período 2014 – 2015

Abstract

The Financial Evaluation to the Government Autonomous Decentralized, Rural Parish San Andrés, Cantón Guano, Chimborazo Province, period 2014 - 2015, was carried out with the purpose of knowing the financial performance of the entity. The analysis was based on the application of financial methods as the vertical analysis allowed to know the ¡nfluence of each sub-account against the general group; while the horizontal analysis showed the variation of each Ítem in relation to another period, which was ¡mportant in determining at what percentage has ¡ncreased or decreased economic resources; in addition was applied financial reasons as a way to obtain data concise and accurate on the situation of the Institution's finances; finally, the application of indicators of efficiency, effectiveness and economy served as an instrument for projecting the administrative management achieved in the use of resources. The results obtained from the assessment reflect the appropriate management of each of the components used in the preparation of the financial statements, which has allowed us to reach the conclusión that the Parish Government of San Andrés develops its programs, projects and activities according to the planned and the attachment to the established in the legal part. Therefore, It is recommended that the Institution continué to exercise an efficient control over the use of economic resources.