Evaluación a la gestión financiera del Gobierno Autónomo Descentralizado parroquial de Columbe, cantón Colta, provincia de Chimborazo, año 2021.

Abstract

The evaluation of the Financial Management of the Decentralized Autonomous Parish Government of Columbe, Colta canton, province of Chimborazo, year 2021; The objective was to carry out an analysis and evaluation of the financial issues of the GADPC, to evaluate the achievement of financial funds and optimize the use of institutional resources in the purchase of goods, contracting of services and construction of infrastructure for the benefit of the community. The methodology carried on was mixed approach, with synthetic analytical methods; the application of techniques such as the survey and the interview and their respective instruments, all aimed at the evaluation of financial management in public institutions and/or private companies, carrying out an analysis in each type of company to know the work methodology and the main findings. The main results found allowed us to know that a timely evaluation of endogenous and exogenous factors is not carried out, data that represents 70% of the effectiveness of management, 100% of those surveyed indicated that the financial evaluation is carried out according to the COOTAD and that helps make decisions and allows the resources of the public institution to be optimized, which improves the living conditions of the population. Thus, it is concluded that the financial evaluation of public instruments contributes to the prevention of possible risks of a bad investment of public resources and also responds to the requirements of the different control bodies. Therefore, it is recommended to carry out a timely evaluation of the financial components of management to improve the public finances of the institution.