“Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado Parroquial Rural Santiago de Calpi, cantón Riobamba, provincia Chimborazo, período 2019-2021.”

Abstract

The purpose of this research project was to develop the evaluation of the budget execution of the Decentralized Autonomous Rural Parish Government of Santiago de Calpi, canton Riobamba, province Chimborazo through financial techniques and tools contained in a scientific and normative base in force which regulates this type of entities to determine the level of compliance with the budget during the period 2019-2021. The methodology applied is based on nonexperimental research by applying surveys to the leaders and representatives of the communities and neighborhoods that make up the parish, direct and indirect personnel of the institution, interviews with the highest authority and the advisory and support level, then an analytical process of data was performed, i.e., a vertical analysis that shows the participation of the parish's stakeholders, vertical analysis that shows the participation of income and expenditures within the budgetary structure of the GAD, followed by horizontal analysis to define the variations presented in the accounts, the calculation of indicators relating to efficiency, effectiveness and efficiency (3E) that allowed to determine the quantitative situational diagnosis and the structuring of the categorization of the numerical data obtained. The results showed the existence of inadequate planning due to delays and even non-compliance of programmed projects, low levels of execution of the coded values according to the traffic lights issued by the Planning Secretariat, lack of knowledge of budget evaluations and physical follow-up of the works, which makes it difficult to make corrections. In short, upon completion of the evaluation, reasonable strategies are designed for the benefit of the GAD to enable the achievement of the goals set and the integral development of the locality. It is recommended to apply this type of controls periodically since it helps to make the right decisions and the correct use of monetary resources.