Análisis y evaluación a la gestión administrativa y financiera del Gobierno Autónomo Descentralizado del cantón Palora, provincia de Morona Santiago. Período 2014-2015

Abstract

The analysis and evaluation of the Administrative and Financial Management in the Autonomous Decentralized Municipal Government of Palora canton, Morona Santiago province, period 2014-2015, was carried out in order to evaluate administrative and financial management for the purposes of strategic planning. The research study allowed for a more complete understanding of the entity, through scientific methods, techniques such as survey and direct observation through specific questionnaires, which revealed an administrative process with a high level of trust corresponding to 84% and a low risk participation equivalent to 16%. The final part of the research involved the application of management indicators, based on a previous vertical and horizontal analysis of the financial statements, to understand in exhaustive detail the variations from one year to the next, in terms of efficiency, debt, budget management and financial and budgetary execution. It was concluded that the administrative and financial management of the Decentralized Municipal Government of Palora was deficient in organizational planning due to the fact that revenue is insufficient to meet their obligations, contributing only 9% in each of the years analyzed. Thus management based on results is recommended, optimizing existing resources, with the active participation of citizens and municipal officials for the planning of an accurate and transparent annual budget for the purpose of the growth and development of the canton.