Evaluación financiera y presupuestaria a la Dirección Distrital 14D02-Huamboya-Pablo Sexto-Palora-Salud, del cantón Palora, provincia de Morona Santiago, período 2013-2014

Abstract

The financial and budgetary evaluation to "Dirección Distrital 14D02-Huamboya-Pablo Sexto-Palora-Salud", located in Palora County, Morona Santiago Province, period 2013-2014, has the purpose of determining the efficiency and effectiveness standards in the use of resources. The financial evaluation was carried out in order with the account balances of the general ledger, which were used to build a financial statement and the budget evaluation through the budget headings, complemented with the respective conclusions and the following recommendations: The Financial Department ought to carry out periodic evaluations about the planned budget versus the executed budget. The Accounting Department should make a review of the government account in order to establish the year in which; the imbalances appeared and subsequently to prepare the financial statements for approval, besides the Department of Human Development would perform the socialization of the manual of functions to the employees of the institution.