Retrospectiva financiera de la ejecución del presupuesto de la Dirección Distrital 06D03 Cumandá-Pallatanga- Educación, Provincia de Chimborazo, periodo 2014 - 2018.

Abstract

The aim of this research was to analyze the previous financial years of the Education District Head Office-Cumandá-Pallatanga, in the Chimborazo Province, period 2014-2018, through both, qualitative analysis using the PESTEL Model and quantitative analysis involving efficiency and efficacy indicators and rates, being fundamental to carry out a cross sectional- non-experimental research based on the examination of qualitative and quantitative data. The qualitative analysis looks into factors such as international agreements that resulted in privatization. Similarly, other factors such as change in government and its policies and the restructuring of the National Plan for Good Living with direct impacts on the National Budget, with impact to the percentage of the budget destined to Education. Through an observation guide and a structured interview conducted to the Planning and Finance Directors, it was found that there is adequate articulation and coordination in relation to budget implementation. On a quantitative level, the retrospective financial analysis was made considering operative plans corresponding to the period 2014-2018, where efficiency and efficacy ratios were established by its manuals. The main findings suggest that expenditure efficiency is superior to 100%; therefore, they are not considered optimal for the reality of the organization. Likewise, the efficacy indicators related to revenue and expenditure are on average above 98%, being optimal for its purposes. As a conclusion, it has been found that reforms applied to the budget are adjusted according to institutional requirements, and budget execution of expenditure has greater efficacy than that of efficiency, consequently a correct planning of provided resources is recommended so better budget execution is implemented and later reflected by indicators.