Evaluación financiera presupuestaria y la toma de decisiones en el GAD Parroquial General Farfán del cantón Lago Agrio período 2015

Abstract

This research was carried out with the purpose of carrying out a Financial Budget evaluation in the Rural Farfan General Parochial GAD in the period 2015, in order to measure the management carried out by its members, considering that the decisions that have been adopted in recent periods have caused unnecessary expenses and waste of resources in this entity. In this way. to obtain the necessary information, a field and bibliographical research was carried out, carrying out the study in the place of the facts and expanding the knowledge of the author through the analysis of existing information in books and internal documents of the GAD, in addition a list of verification and a questionnaire of questions structured in such a way that they allowed to know more in depth about the carried out in the GAD; it should be stressed that ignorance of laws, resolutions and institutional policies are factors that hamper budget execution and the normal development of planned plans and projects. In view of the foregoing, after the evolution, recommendations have been made for corrective measures to improve the management of the institutional budget in the successive budgetary processes and the operationality of the operational plans.