Evaluación presupuestaria al Gobierno Autónomo Descentralizado Parroquial Rural Alluriquín, de la ciudad de Santo Domingo de los Tsáchilas, período 2020-2021

Abstract

This research aimed to evaluate the budget of the competent Autonomous Government of the rural parish of Alluriquín for 2020 – 2021 to verify compliance with the fiscal year's institutional plan and understand the institution's current problems. The research objectives were formulated concerning the work, and the theoretical basis is implemented in books, articles, and websites. The research methodology included requesting information on the initial budget, budgetary income, and expenses, thus giving the fiscal results of the corresponding period. Surveys and interviews were also conducted with the parish council president and the treasurer to obtain additional information on spontaneous and publicly available interest. However, a budget analysis was performed, and based on the data in the budget document, several indicators were used to prepare a report with the relevant results. The progress of the evaluation is reflected in the form of tables and illustrations, accompanied by analyses and explanations that are a starting point to visualize the changes that occurred and to contrast hypotheses. The study of the program implementation budget for the year 2020 - 2021 shows program revenues and expenditures. Finally, after the evaluation, it was concluded that the funding was not fully utilized, and it was recommended to improve the budget planning strategies so that they are effective and do not interfere with the development of the plans of the Alluriquín Rural Parish Government.