Evaluación de la planificación presupuestaria y su incidencia en el Gobierno Autónomo Descentralizado de la parroquia Solano, en el período 2013

Abstract

The next thesis is mainly focus in the evaluation of budget planning and in the impact that the decentralized autonomous government Parochial Solano has in reference to the year 2013, with this investigation, improvement is sought in the level of efficiency and effectiveness in the management of public resources to fully accomplish all the budget targets, as the G.A.D. Parochial Solano´s members don´t have sufficient technical expertise in governmental and budgetary topics.

Work in development was used by diverse means to carry out the corresponding evaluation in order to obtain different results; such as: interviews, observation, budget ID, budget execution, and budget documentation and management indicators.

The used methodology for this evaluation was based on stages of the budget cycle and greatly facilitated obtaining multiple results and with these results it was prove that the G.A.D. has certain deficiencies in the administrative running and its budget structure, also estimated inconsistencies, limited documentation of projects implemented, reforms based on personal judgment, as an answer to these drawbacks, it is propose recommendations as follows: prioritize primary works, plan programs and projects based on a schedule of activities, and apply the tools of evaluation as indicator of management, among others.