Elaboración de un plan financiero para el Gobierno Autónomo Descentralizado Parroquial Rural de Emilio María Terán del cantón Píllaro, provincia de Tungurahua, para el período 2017-2020

Abstract

This research focuses on the development of a financial plan for the Decentralized, Autonomous, Rural Local Government of Emilio María Terán, of Píllaro canton, Tungurahua province, from the year 2017 to 2020. This research aims to improve the process of the decision-making of financial nature in the institution. The techniques used for this research were the interview to the president and a survey conducted to the officials of the local government. This procedure made posible to determine the lack of a financial plan able to carry out a better control in budgetary operation and development of projects. Another negative factor; was the lack of knowledge of the officials, the directive personnel, and the inhabitants in general, which prevents their participation in the financial plan. This situation influences the lack of efficient, reliable and relevant information to understand of the needs, and the creation of a stable budget for the comunity. Finally, is it necessary to refine the planning system as a basis for a permanet evaluation enabling to keep an adequate control of the management of the financial resources of the institution and be able to consider the professionalism of the public servers laboring in the entity. The implementation of the present proposal for the parochial GAD (Autonomous Dcentralized Government) of Emilio María Terán, will be considered as a fundamental instrument for the improvement of the budgetary operation and institutional development.