Evaluación administrativa - financiera al Gobierno Autónomo Descentralizado municipal del cantón Cumandá, provincia de Chimborazo, periodo 2020

Abstract

The present research work entitled "Financial Administrative Evaluation in Gobierno Autónomo Descentralizado Municipal of Cumandá Canton 2020"; allowed to measure the level of compliance with the procedures that have been executed by those responsible for each area of the entity. A financial analysis of the budget documents was carried out by applying a vertical analysis; as well as, an analysis of the recommendations of the audit reports, and an analysis of the level of compliance with the annual operating plan in order to determine the administrative and financial reality of the institution. A quantitative analysis was applied, starting on the collection of data in the administrative and financial area with the application of surveys to the employees, obtaining as results that 100% of the respondents stated that it is important to carry out an administrative and financial evaluation to correct the procedures. This, will help in decision making to be able to manage an adequate performance in the procedures for both areas, allowing the authorities of the institution to have an effective guide to execute the activities; furthermore, to measure the level of fulfillment of the planned and executed projects from the administrative and financial point of view that the entity achieved