Evaluación a los procesos de recaudación y su impacto en el presupuesto del GAD Municipal de Pallatanga, provincia de Chimborazo, año 2014-2015

Abstract

The “Evaluation of collection processes and their impact on the Budget of the Municipal GAD of Pallatanga, province of Chimborazo, year 2014-2015”, aims to identify deficiencies in the collection process, verifying the degree of compliance with the legal provisions, and propose corrective measures in line with the compliance with management indicators. In its development was used deductive methods, analytical, in addition to interviews and surveys to the administrative staff of the GAD a well as the taxpayers of the same, similarly applied financial indicators, From the results obtained in the present evaluation, we can highlight the fact that the municipality has financial dependence that borders 7.94%, that is to say its dependence on resources is based on state allocations and more than self-management, having a result of 3.94%, it is so in accordance with the stated objectives, has added the evaluation report determined the efficiency and effectiveness in the management of resources a function of the programmed goals, which will serve as support in making of decisions at the time of formulating the following budgets in the institution by authorities, officials and technical personnel, in charge of this process. In addition, it has been possible to establish that the estimation of revenues should be carried out in a technical way, as clearly stated by COOTAD, a suggestion that is also made in corrective measures to minimize the weaknesses established in this evaluation, through of the application of the different indicators.