Evaluación presupuestaria de la Dirección Distrital Chambo Riobamba de Educación 06D01, de Riobamba, provincia de Chimborazo, período 2016-2018

Abstract

The present work proposes the Budgetary Evaluation of the Chambo Riobamba distric office 06d01, Riobamba city, Chimborazo Province, 2016-2018 Period, to verify efficiency, effectiveness, and economy in budget management. The research techniques that were used were the direct observation that allowed obtaining reliable information as long as it is done through a systematized and very controlled procedure; the surveys were applied to all the workers of the entity and interviews with the District Director whose purpose was to obtain more spontaneous and open information of interest for study. The findings found were: inadequate application of responsibility to manage a large budget such as the one designated for the District Directorate, in addition to the lack of control over efficiency and effectiveness for the management of Public resources cause that there is no budgetary balance, therefore the requests for new budgets for their activities are overestimated by public institutions. For this reason, the budgetary evaluation was carried out that allowed to know the current financial status, as well as to focus on the public administration to the fulfillment of procedures that result in an adequate distribution of resources for supplies of bins and services to the community. It is recommended to apply the evaluation suggestions, to improve budgetary execution processes and maintain levels of efficiency and effectiveness in budgetary management and thus avoid incurring future failures.