Evaluación a la ejecución presupuestaria en el Gobierno Autónomo Descentralizado Parroquial Rural Dayuma cantón Francisco de Orellana, provincia de Orellana, periodo 2014

Abstract

The present investigation has as aim to make the Evaluation of the Budgetary Execution in the Autonomous Decentralized Government of the town Dayuma, County Francisco de Orellana, Province of Orellana, period 2014, to measure the level of efficiency and efficacy in the usage of the public resources linked to the accomplishment of the institutional objectives. Different techniques of investigation were made such as: of field, descriptive, inductive, deductive, analytic, surveys and interviews to sustain the Evaluation of the Budgetary Execution, which allowed obtaining the enough information and trustworthy to be able to evidence the efficiency and efficacy of the well usage of the public resources. The evaluation of the Budgetary Execution was developed with the application of the indicators of budgetary efficiency and efficacy to the planning, budgetary cells and the statement of execution, in which the budget lines of less execution were found, Income of Capital, Spends of Investment in Goods and Services, Public Work, Assurances, and Financial Costs and other bank transferences and donation per investment, which indicate that that the planning of the Annual Operative Plan and its objetives are not being accomplished, affecting the execution of the projects in benefit of the town and its communities. It is recommended to improve in the planning, execution, control, and evaluation of the Incomes and Spends, and on this way do not have to make refunds towards the Central Government and accomplish with the institutional objectives.