Evaluación y generación de indicadores presupuestarios aplicados a la Junta Parroquial de Ricaurte para el período 2011

Abstract

Our thesis is devoted to the evaluation of the public budget as a management tool in the Decentralized Rural Autonomous Parish Government of Ricaurte, analyzing each of the stages of the budget that must fulfill a public sector entity, in order to examine the effectiveness and efficient use of financial resources allocated by the Central Government, to fulfill the mission and vision pursued by governmental entities “Well Living” of its inhabitants, according to the provisions of the legislation. For the development of our work we have used quantitative research techniques such as financial statements, balance sheets and budget information, documents, and qualitative interviews and observations. As a result of our evaluation over budget stages, we conclude that there are certain weaknesses in each, in terms of: staff communication system, planning, setting and meeting goals, and inaccurate estimates, lack of control documents for assessment and lack of control tools. In response to this set of findings, we developed a methodology to improve the performance of the Decentralized Rural Autonomous Parish of Ricaurte, to ensure the assignment of responsibility, receive proposals, and statements of needs, assess the feasibility and competition of the Decentralized Rural Autonomous Parish of Ricaurte against the proposals from different participation organizations of the parish, making the prioritization of projects, set objectives for each program or project, plan activities and timelines for implementation of the various programs and projects included in the budget and implement tools for controlling and monitoring; intrude where each and every one of the participants, encouraging feedback and public management optimization.