Evaluación a la ejecución presupuestaria del gobierno autónomo descentralizado parroquial rural de multitud, período 2022

Abstract

This paper focuses on an evaluation of the budget execution at Gobierno Autónomo Descentralizado (GAD) of Multitud parish, period 2022, with the objective of analyzing the fulfillment of budgetary objectives assigned to the parish for the different projects. For the development of the investigation, methods such as inductive-deductive, direct techniques and applied development research and instruments such as the survey, interview where it was evidenced several of the shortcomings that occur within GAD. Among the deficiencies that were found were the misuse of money, not complying with the execution in a direct way, there is no adequate budgetary development which causes the money allocated to be withdrawn by state institutions, the president of the institution does not execute an adequate fulfillment of the PAO which causes the projects are not developed directly, there is no adequate compliance of the activities for all members of the GAD. In order to solve these problems, a budget evaluation was carried out to develop direct strategies to comply with the state's general budget and provide an optimal solution that will play an important role in the fulfillment of the projects proposed in the POA, which will benefit the inhabitants of Multitud parish. The analysis of the budget for the 2022 period shows a codified income budget amounting to $ 246,424.85, while the accrued income reaches a value of $199,598.48 and it is evident that it does not comply due to poor administration, which does not meet the direct needs of the inhabitants, and therefore it must be fully complied with to improve compliance processes in accordance with the provisions of COOTAD based on the programming of the POA. It is recommended that a direct analysis of project compliance be carried out and that these projects be evaluated according to the traffic light system issued by the Technical Secretariat of Planning to make timely decisions directly for the benefit of the parish.