Evaluación presupuestaria – financiera para la rendición de cuentas del GAD municipal de Guano, provincia de Chimborazo, período 2020 – 2021

Abstract

The objective of the budgetary-financial evaluation for the accountability of the Municipal Government of Guano, province of Chimborazo, period 2020-2021, was to carry out a budgetary-financial analysis for a better decision-making process of the institution through the application of research techniques and instruments. For the development of the research, methods, techniques, and tools were applied, such as a survey of the administrative personnel of the "GAD" and a SWOT matrix where shortcomings were determined, such as current expenses being higher than investment expenses, inefficiency in the execution of the required budget reports, absence of specialized personnel, lack of training for the technicians involved. A financial management model was proposed to define procedures for the budget process that would considerably improve management and the correct distribution of resources by implementing indicators to measure efficiency and effectiveness, verifying a minimum level of compliance with the objectives and goals set. The budget execution for the 2020 period reached 88.51% of capital revenues since the transfers and capital and investment grants from the general state budget were executed differently than planned. It is recommended to establish policies to make the collection of outstanding accounts receivable more efficient and offer compensation benefits for the timely payment of the debt, which will allow the incentive to the community to generate incentives for timely collections and thus improve collection efficiency to promote the institution to ensure compliance with its objectives and institutional goals