Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Alausí, provincia de Chimborazo, del periodo 2015

Abstract

The financial evaluation of the national council of rural parochial governments of the province of Chimborazo during the 2015, terms is carryout with the purpose of implementing economic and control adjustments of the budgets operated by this entity. For this purpose, interviews, surveys and information verifications were performed during this evaluation. Theodore mentioned actions presented the following results: periodic evolutions of the budget of the entity, as well as parochial governments will not be conducted within the provincial jurisdiction. Failure to implement the approved budget and the Annual Operative Plan does not possess standards to evaluate financial management by means of indicators. The personnel in charge are recommended to supervise and demand a better control of the economic-financial activities for an effective implementation of the budget, as well as possess a design and implementation of financial indicators, which would allow the evaluation of the progress of the goals and objectives proposed based on the assigned resources and planning.