Evaluación presupuestaria del Gobierno Autónomo Descentralizado Municipal del cantón Alausí período 2016-2018

Abstract

The purpose of this research is to cary out a budgetary evaluation of the Municipal Decentralized Autonomous Govemment of the Alausi canton period 2016-2018, with the purpose of improving efficiency in administrative management. For yhe inv estigation,surveys andinterviews were applied to the managers of the financial department of the GAD,SWOT analysis was carried out which allowed studing the development of the preocesses that are executed in the entity. With the results obtained it was found that the entity lacks a budgetary evaluation generating delay in the delivery of Works and constant budgetary reforms that lead to waste of resources and discontent of the population, GAD members tend to plan projects that have not been contemplated in the institution`s Annual Operational Plan, thus affecting the optimization of resources and timely execution of Works. The strategic plan was elaborated in order to provide a useful and simple tool detailing the current situation of the canton; proposing strateic objetives attainable and measurable over time. It is recommmended that the officials in charge of the administration of the Municipal Decentralized Autonomous Govemment of the Alausi Canton, apply management indicators in order to measure efficiency and effectiveness results and take appropriate coorecctions that allow compliance with the established planning and avoid posible administrative and financial sanctions.