Evaluación al presupuesto del periodo 2018, 2019 y 2020 del GAD Municipal del cantón Morona para medir su eficiencia y eficacia de la institución

Abstract

The current research work evaluated the budget of “Gobierno Descentralizado del Cantón Morona” in the years 2018, 2019 and 2020 applying the management and financial indicators. At the same time, it used a participatory methodology developed through a qualitative and quantitative analysis about collected information, and then its results detail the efficiency and effectiveness of “GAD Municipal del Cantón Morona” based on its internal regulations with the help of COOTAD, COPLAFIP and SINAFIP in order to make the budget preparation process, On the other hand, it started from an evaluation of each of the phases of the budget such as: the formulation, programming, approval, execution, closing and liquidation; determining the level of confidence and risk accompanied by compliance with the current regulations that are developed as axis for the budget management. Through the blibliographic review and documentary analysis took into account the budgetary certificates of income and expenses of the evaluated periods, besides an interview was applied to the person in charge of the budget area to obtain deeper information focused on the research topic. With the application of the regulations in the budget process obtained 100% compliance which is the result of the evaluation, without neglecting that there are minimal shortcomings in management; being this the starting point for issuing the corresponding recommendations. Through the application of effectiveness, efficiency and financial indicators showed favorable results that are evidenced in the final report. It concluded that the budget audit was completed satisfactory due to the results were acceptable but not optimal. Finally, it recommended having an effective communication channel to share information comprehensively inside of the institution and the general public.