Budget evaluation to the parish councils of the province of Loja, to measure the efficiency and effectiveness of the public sector budget.

Abstract

This research was carried out considering the evaluation phase of the public budget, in order to measure the management developed in the parish councils. Indexes and indicators of budget management and implementation were applied; having as a base, data of the Quinara Parish. Therefore, the efficiency and effectiveness in the management and execution of financial resources was measured to determine the degree of compliance with the goals and objectives achieved. The main results indicate that the budgetary efficiency of the entity is below adequate levels, thus demonstrating that it was not 100% executed. Likewise, with the results obtained, it was possible to show that it is not fully complying with the activities programmed in the public budget, which affects the community in the coming periods. From the above, it is concluded that the rural parish councils, by not presenting an adequate budgetary proforma and as there is a great variation in their reforms, these are affected for the following years. So, in the rural parish council of Quinara the budget is not executed in its entirety which causes inefficiency in management, so it is urgently needed better planning for efficient management, for compliance with the programs and projects of the budget in the parishes.