Examinando por Autor "Morales Gutama, Freddy Marcelo"
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- ÍtemSolo MetadatosEvaluación de la ejecución presupuestaria del gobierno autónomo descentralizado parroquial rural de Molleturo para determinar el buen uso y manejo de fondos públicos en el periodo comprendido de 2020-2021(Universidad Católica de Cuenca., 2023) Morales Gutama, Freddy Marcelo; Bonilla Vintimilla, Sonia Beatriz; 0106996150This paper aims to evaluate the budget execution of the Autonomous Decentralized Rural Parish Government of Molleturo to determine the proper use and management of public funds from 2020-2021. To this end, the legal framework of the Organic Code for Planning and Public Finances, the Organic Code of Territorial Organization, Autonomy and Decentralization, and the framework of the Territorial Development and Management Plan were analyzed. At the same time, a mixed approach was implemented in the methodology through a set of systematic processes that involved data collection and analysis and a literature review of sources relevant to the subject matter. As for the results, it is evident that the parish government of Molleturo presents moderate efficiency and effectiveness indexes in 2020, improving for the following year. For this reason, preventive and corrective actions must be taken to strengthen the principle of transparency by properly using and managing public funds. It is necessary to implement training for public servants and create a digital platform to ensure transparency in contracting works, services, and projects.