Evaluación presupuestaria para el diseño de un modelo de gestión financiera del Gobierno Autónomo Descentralizado parroquial de Alshi 9 de Octubre

Abstract

This study aims to design a Financial Management Model, through the evaluation of the participative allocation budget referred to priority projects of Decentralized Autonomous Governments of Alshi 9 de Octubre, in 2019. To know the budget process and evaluate the documentation given by the secretary treasurer, a quantitative approach was applied through an inquiry and an interview as a qualitative approach; with such information comparison charts were drafted contrasting the initial budget and earmarking of revenues for the participative allocation. With reference to its evaluation, it was reviewed the status of budget implementation, the original budget and the Annual Operating Plan, organized through charts and percentage graphics. As a result, it was detected that Alshi 9 de Octubre parish local council in 2019 allocated about 23% of the general budget to the participative allocation and 10,23% of it was assigned to the Production Committee, as it is one of the priority areas of attention for the productive features of the civil parish. Then, a proposal was developed, which contains: the organization structure, the procedures, and functions manual diagram; the budget process diagram and the financial management drawing. It therefore follows that the parish local council does not have an appropriate identification of investment needs and does not have a financial management model which allows running its budget processes in an accurate way, by intervening in the areas most in need with programs and projects that benefit the community. Due to all the above, it is recommended a financial management model development based on the proposed diagram.