Diseño de un modelo de gestión financiero para el Gobierno Autónomo Descentralizado Parroquial rural Rio Blanco, ubicado en el cantón Morona, provincia de Morona Santiago

Abstract

The present study about a financial management model for the Decentralized Autonomous Government of Rio Blanco (GAD), a rural parish located in Morona, province of Morona Santiago pretends to contribute to the right decision-making processes as well as the optimization of financial resources. For its elaboration, surveys were carried out with a type of convenience sampling towards the leaders of each of the communities that belong to the Rio Blanco parish, giving importance to the representativeness of these leaders. Also, the members, collaborators of the GAD in Rio Blanco and the president of the institution were interviewed to obtain necessary information to develop the study. A SWOT analysis was carried out in which shortcomings were found about the fulfillment of the codified and accrued, cash management, differences among the collaborators which produce a weak socialization and some findings related to the delay in the compliance of works, plans and projects through the application of analysis methods and public financial indices, factors that caused a dissatisfaction in the population. Through the financial management model, the mission, vision and structural organization chart of the institution were redesigned, in order to contribute to its continuous development, setting objectives that contribute to improve, design process flowcharts for the development of the annual operating plan and for the execution of projects. In addition, with the purpose of optimizing financial resources, some financial strategies were designed. It was recommended to run the financial management model, which will contribute to the improvement of the administrative and financial management, as well as to the correct decision making processes through the optimization of financial resources