Análisis presupuestario del departamento financiero del Gobierno Autónomo Descentralizado Municipal del cantón Santiago de Quero, provincia de Tungurahua, período 2014-2017

Abstract

The present research work has the objective of carrying out the budgetary analysis of the Department of the Autonomous Municipal Government of Canton Santiago Quero, during the 2014-2016 period, through the use of indicators of efficiency and effectiveness, in order to determine the appropriate use of resources and the existing shortcomings in order to be able to solve them, since they are important for the development of the entity, emphasizing the external and internal clients, with an appropriate decision making. In order to do this, documents were reviewed, and the budgetary allocations of the items of income and expenses were analyzed, analysis of supporting documents that indicate the behavior of its operation, therefore the obtained data was analyzed based on the financial statements and the SWOT analysis, to determine the strategic objectives and their fulfillment that are made through the use of indicators of efficiency and effectiveness, and establish the development of the entity, thereby avoiding the wastage of resources in feasible projects. Consequently, the theoretical part of the changes in the public budget allocated and executed was transferred to the analysis through the application of the management indicators that allowed to observe the misuse of resources since the budget allocated by the National Government used for the payment of accounts from previous years as well as projects and works that have not been carried out in the planning, the same ones that are for the well-being of the Canton.