Control y evaluación del presupuesto aplicado a la construcción del sistema de agua potable, alcantarillado sanitario y pluvial de la Cabecera Parroquial de San Isidro del cantón Guano, provincia de Chimborazo en el período 2014-2015

Abstract

The “Control and Evaluation of the Budget applied to the Construction of the Safe Water, Sanitation Drainage and Rain Sewage in the main town San Isidro of the canton Guano, Chimborazo province during 2014-2015, with the objective to know the processes that are being carried out as they were set at the beginning and to determine if the activities and partial results were developed and gotten according to the existing laws. It was done an evaluation and a budget monitoring through the application of evaluation stages with their corresponding indicators, an analysis of the management in terms of efficiency, the identification of the problems that occurred during the execution of the budgets, the determination of internal corrective actions and the formulation of suggestions to administrative systems with the application of this stages, the next findings are determined not any budget evaluation was done until now due to the lack of knowledge of it which means that is it not possible to stablish a comparison between the planned and the duly carried out processed, the non-compliance of stablished processes at the accounting department; for this reason, it is recommended to apply control and evaluation to the budget in the institution, to implement the indicators for its evaluation and to improve the fulfillment of programs and projects.