Evaluación presupuestaria al Gobierno Autónomo Descentralizado Municipal del cantón Caluma, provincia Bolívar, período 2019

Abstract

The objective of this research was to carry out a budget evaluation at the “Gobierno Autónomo Descentralizado Municipal del cantón Caluma” period 2019, through the application of indicators aimed at determining the efficiency and effectiveness of budget management. For the research, surveys were applied to the workers of the financial department at “GAD-CALUMA”, subsequently a horizontal analysis was carried out to regulate the increases or decreases that a budget item has suffered, a vertical analysis that shows the composition of the financial structure in relation to total values of each group of accounts and financial indicators, budgetary modification, income and expenses. With the results obtained, it was found that the entity does not have sufficient public financing to meet all the needs, programs and projects established in the annual operating plan; On the other hand, there is no adequate planning and this led to constant budget reforms, the lack of control evaluations during the execution of the budget makes it difficult to address the necessary corrective actions, there is no optimization of resources and timely execution of workings. It is concluded that the present investigative work will help to identify shortcomings in the budgeting process to carry out corrective and preventive actions, improving the distribution of resources, greater budgetary allocation in public works. The management level is recommended to make use of this proposal to analyze the critical nodes and make decisions.