Análisis de la gestión financiera y presupuestaria del GAD Parroquial Rural Enokanqui del cantón Joya de los Sachas, provincia de Orellana periodo 2019-2020

Abstract

The present degree work was carried out with the objective of analyzing the financial and budgetary management of the Enokanqui Rural Parish Government of the Joya de los Sachas canton, province of Orellana, period 2019-2020, through the application of a financial-budgetary evaluation, for a better decision making of the institution for the development of the parish. The methodology applied included an interview with the president and the secretary/treasurer because of their relevance to the management of resources within the research topic. In addition, an internal control questionnaire was applied with a focus on budgetary management under the General State Comptroller's Office with its Internal Control Norm 402; as well as the application of financial-budgetary indicators; where the lack of financial and budgetary analysis, budgetary non-compliance with income and expense accounts that are not properly budgeted due to inadequate planning, lack of internal control and timely strategic planning were identified; adding the lack of promulgation of information in compliance with the transparency of each period under management. Finally it is concluded that with the application of this research work it was possible to identify some shortcomings and findings that allowed to know the real situation of the financial-budgetary management and in response to this, it is recommended to improve planning for the optimization of resources, apply indicators, periodic financial and budgetary analysis in combination with greater internal controls to improve financial and budgetary management and therefore decision making