Análisis y evaluación a la gestión administrativa y financiera del Gobierno Autónomo Descentralizado Municipal del cantón Cevallos, provincia de Tungurahua, periodo 2014

Abstract

The analysis and evalution of the Financial and Administrative Management of the Decentralized Municipal Government of Cevallos Canton, Tungurahua Province, period 2014, in orderto know the economic situationin which it was tried to determine the correct management of the Decentralized Autonomous Government of Cevallos Canton with respect to the resources of the entity. It was determined that the municipality maintains errors and procedures in the administrative and financial management that cocluded in a series of depertamental shortcomings regarding that constitutes the allocation of resources to the planning made using the report ofincomes and outgoings applied management indicators of efficiency and efficiency on administrative management generated resources that resolve certain needs at the departamental level, which are complemented with government allocations to cover the needs generated as a government annually, however at financial level also generated errors that could be of calculation and by the same reason must be corrected immediately to avoid setbacks and doubts in the whole management. It is advisable for the municipality to keep permanent analyzes and evalutions of the management carried out not only in the administrative area but also in the financial field, maintaining percentages for emerging situations at the level of each department that can be corrected through reserve funds of the municipality.