Propuesta de acciones para mejorar la gestión del presupuesto del gobierno autónomo descentralizado provincial del Guayas
Fecha
2016-09-21
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La gestión administrativa que ha aplicado el GAD provincial del Guayas durante el
periodo 2011 - 2015, no ha contribuido a que sus ingresos por autogestión sean
representativos en su presupuesto institucional, así como también las jefaturas y direcciones
encargadas de generar ingresos no han propuesto reformas de incentivos de recaudación, lo
que ha conllevado a que esa institución dependa de recursos externos a su administración. La
metodología que se utilizará para analizar y determinar las causas y efectos que ocasionan
que los ingresos que genera el GAD provincial del Guayas sean reducidos; será mixta ya que
se requiere hacer análisis cuantitativos de los estados financieros realizando estadísticas que
permitan estudiar el comportamiento de los distintos rubros de ingresos y además se
investigarán registros, informes económicos y cualitativos porque se realizarán las
entrevistas pertinentes a los responsables de la gestión de recaudación.
La presente investigación pretende determinar que no ha existido reformas ni propuestas
en la gestión administrativa del GAD provincial del Guayas; por tal motivo como propósito
de esta investigación se logrará determinar las irregularidades y las acciones que se deben
implementar para mejorar los ingresos y la recaudación, dentro de las cuales se puede citar:
reformas a las ordenanzas que fijan los precios de las tasas administrativas actuales; venta de
activos fijos obsoletos; fomentación del fondo especial para el mantenimiento vial con el
aporte ciudadano y finalmente la creación de una empresa pública que permita la recaudación
del peaje y a su vez la rescisión de los contratos de concesiones vigentes
The management administrative that has applied the (GUAYAS PROVINCE) between 2011-2015 period has not contributed their incomes for self-management are representatives in the institutional budget, as well as the headquarters and the departments in charge of generating incomes has not proposed incentive reforms fund, situation that has determinated that institution depends of external resources to its institution. The methodology that will carry out to analyze and determine the reasons and effects that cause that incomes that generate the GAD (GUAYAS PROVINCE) are reduced will be mixed, because of is necessary to do quantitative analysis of financial balance taking statistics that allow studying the behavior of different items incomes and besides will investigate records, economic reports and will do the necessary interviews to the management funds staff. The actual investigation pretends to determine that there is not has been reforms not even proposals in the management administrative of GAD (GUAYAS PROVINCE) having as main objective to determine the irregularities and measures to improve the incomes and funds recovery, which we can mention: reforms to the ordinances that set the prices of actual administrative rates; depreciated fixed assets sales, fomentation of the special fund for road maintenance with citizen input and finally the creation of a public company that enables toll collection and even the rescission of the valid contracts concessions.
The management administrative that has applied the (GUAYAS PROVINCE) between 2011-2015 period has not contributed their incomes for self-management are representatives in the institutional budget, as well as the headquarters and the departments in charge of generating incomes has not proposed incentive reforms fund, situation that has determinated that institution depends of external resources to its institution. The methodology that will carry out to analyze and determine the reasons and effects that cause that incomes that generate the GAD (GUAYAS PROVINCE) are reduced will be mixed, because of is necessary to do quantitative analysis of financial balance taking statistics that allow studying the behavior of different items incomes and besides will investigate records, economic reports and will do the necessary interviews to the management funds staff. The actual investigation pretends to determine that there is not has been reforms not even proposals in the management administrative of GAD (GUAYAS PROVINCE) having as main objective to determine the irregularities and measures to improve the incomes and funds recovery, which we can mention: reforms to the ordinances that set the prices of actual administrative rates; depreciated fixed assets sales, fomentation of the special fund for road maintenance with citizen input and finally the creation of a public company that enables toll collection and even the rescission of the valid contracts concessions.
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GESTIÓN ADMINISTRATIVA, ACCIONES, PROPUESTAS Y REFORMAS, GOBIERNO AUTÓNOMO DESCENTRALIZADO