Evaluación a la gestión financiera de la Dirección Provincial Agropecuaria de Napo, Ministerio de Agricultura y Ganaderia, canton Tena, periodo 2019-2020

Abstract

The present study was aimed to evaluate the financial management of the District Directorate 15d01 Archidona, Carlos Julio Arosemena Tola. Tena, Ministry of Agriculture and Livestock, located in Tena city, province of Napo, period 2019-2020 in order to apply rules and procedures of financial management and management of public resources. The research techniques applied were the observation that allowed to obtain a clear and more objective view of the company's activities and establish relationships between the facts and identify existing shortcomings. Also an interview applied to the district director and the person in charge of the administrativeFinancial unit with the objective to obtain adequate information to issue a financial management report according to the institutional situation, as well as a survey applied to the employees of the financial administrative area. For this reason, a financial management was carried out, applying rules and procedures for managing funds and public resources, identifying deficient processes that limit the fulfillment of the proposed objectives. An evaluation of the financial management was carried out by comparing the proposed and the completed indicators linked to the allocated budget, evaluating efficiency and effectiveness. The findings go as follow: The employees do not have access to training programs or technical assistance services, the assigned resources are not used properly, there is no money to deliver incentives, most of the resources are spent on current spending. The head of the District Directorate and the Administrative-Financial UnitIt is recommended to carry out the necessary budgetary reforms, framed on rules and guidelines of public financial management, a strategy that will facilitate efficiency and effectiveness in financial management and avoid returning resources to the government, as well as to rely on elements to request budget increases for the following management periods