Evaluación a la ejecución presupuestaria en el Gobierno Autónomo Descentralizado Municipal del cantón Santa Clara, provincia de Pastaza, período 2014

Abstract

The present research work has as objective the Evaluation to the implementation of the budget in the Autonomous Municipal Decentralized Government of Santa Clara-Pastaza during 2014. The development was held by means of indicators of efficiency and effectiveness, to which has been added the evaluation report and compliance based on the AOP (Annual Operating Plan) of the autonomous decentralized government. On the other hand it enables us to measure the management of the performance and the management of the implementation of public resources in the municipal ADG. So that it was possible to proceed to make a compilation of documentation such as: the budget, the annual operating plan, budget certificates of income and expenses, and trough constant interviews with the responsible of the budget, the indicators showed the percentage of efficiency and effectiveness in applied implementation of the budget for the period 2014, also the expenditure analysis was done by category and run program proposed in the municipality. It is worth mentioning the most relevant results of the results of the evaluation as: the municipality of Santa Clara shows total dependence of allocations from the central government that constitutes a 94,46 %, it is also remarkable to indicate that thanks to the issue of new ordinances the own revenue collection improved in relation to previous years and in general of all income yields as a result that the index of efficiency in raising reached 95,25%, consequently, it is recommended: The updating and creation of ordinances that regulate the collection of revenue. Make a plan for the recovery of overdue portfolio. The revenue to be managed in financial institutions must take into account the capacity of indebtedness.