Análisis financiero y presupuestario del Gobierno Autónomo Descentralizado Municipal de cantón Colta, provincia de Chimborazo, período 2013

Abstract

The research is the financial and budgetary analysis at Autonomous Decentralized Municipal Government (GAD) in Colta, Chimborazo province, during 2013, it was carried out in order to make transcendental decisions and improve the Institution management. The analytical method was used to perform the corresponding analysis of the assets, liabilities, equity statement of financial position, also was performed a quantitative study, so the total population amounted to 178 people where a sample of 73 people was taken, the techniques used were the survey and interviews, these were applied to employees and authorities by testing the hypothesis, was rejected the null hypothesis and it was considered that the making decision affects inside the institution. The following results were obtained a higher percentage of receivables, it has raised the 17.48%, and concerning the amount of budget established by the institution was an amount of $ 21,786,440.23 where it has executed $ 9,179,239.39, leaving to run the 57.87%. In conclusion it was determined that GAD of Colta Canton do not make sufficient investment in environmental health, water supply, drainage, sewerage and it does not have culture of taxation. It is recommended to authorities and directors of budget and financial area plan the budget properly and generate greater investment in order to give more works to benefit communities across the Canton and make new strategies or policies for credit retrieval.