Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado parroquial rural de Pungalá, cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

The objective of this research was to evaluate the budget execution of Gobierno Autónomo Descentralizado Parroquial Rural (Decentralized Autonomous Rural Parochial Government) of Pungalá parish of Riobamba canton, in Chimborazo province, during the period 2019, through indicators aimed at determining the effectiveness and efficiency of budget management. As part of the methodology of the research work, surveys and interviews were applied to officials involved in the preparation and execution of the budget. Consequently, with the purpose of evaluating the internal control processes of budgetary management, an internal control questionnaire was applied in relation to "402 Financial Administration - BUDGET" of the Internal Control Standard of Contraloría General del Estado (Office of the Comptroller General of the State), which was applied to the chief financial officer, treasurer and head of planning, from which it was determined that the institution does not comply the total budget, which means not meeting all the needs, programs and projects established. In addition, it was determined that there is an imbalance between the income and expenses coded as executed. On the other hand, the non existence of internal control evaluations during budget execution makes it difficult to propose the necessary corrective actions to achieve the objectives and goals set. Finally, after the evaluation, it was concluded that the budget requires: adequate planning to better channel revenues to expenditures, greater budget allocation to projects and public works, and improved control procedures for budget execution. For which recommendations were established such as: adopting preventive and corrective actions to improve budget management, as well as adhering to the procedures that regulate budget management.