Evaluación a la gestión financiera de la Dirección Provincial Agropecuaria de Napo, cantón Tena, período 2016

Abstract

The financial management evaluation of Napo Agricultural Provincial Directorate, Tena canton, 2016 period aims to verify the efficient handling of the assigned resources. To obtain the information was worked with bibliographic revision and fieldwork through surveys aimed at the servers Provincial Directorate, those who are responsible for the financial unit and the projects executed by the entity. The internal control performed and used the COSO III method which determined the following findings: the servers that work in the financial Administrative Unit do not have a training plan, the execution of assigned budget is not the 100%, the documents are not protected and insufficient digital financial information. Besides, the financial management evaluation was performed with efficiency indicators and economy. The research paper recommends applying financial management which will afford to improve the resources adequately and avoid loss of the same, due to internal negligence.