Evaluación a la ejecución presupuestaria de la Dirección Distrital 06D05 Guano Penipe Educación, periodo 2021-2022

Abstract

The objective of this qualification study was to carry out an evaluation of the budget execution of the District Directorate 06D05 Guano Penipe Education, period 2021-2022, through the application of budgetary indicators, to measure the levels of efficiency and effectiveness in the use of public resources. To do this, the methodology applied in this research was based on a qualitative and quantitative approach through the analysis of the general data of the institutional budget by groups and subgroups, based on the deductive and inductive application of each of the items, in addition, of the application of techniques and instruments such as a survey applied to the organization where the most relevant specific information was collected to determine the real situation of its shortcomings in the use of its public resources, from which it was possible to determine that budget evaluations have not been carried out in the periods 2021 and 2022, plus the lack of an internal control system that allows a review based on the correct use of its resources, as well as the analysis of the established periods, where efficient compliance was concluded in its income and expenditures showing a balance in their items, through an administrative and financial management that allowed to maximize resources to cover essential needs. It is recommended to the director of the Guano District Directorate to take preventive actions to improve each of the processes that have been planned for better decision making.