Evaluación del control previo al proceso de ejecución de pagos en el departamento financiero del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, durante el periodo 2016

Abstract

The present investigation will have as objective is to evaluate the Prior Control of the Payment Execution Process in the Financial Department of the GADMR, measuring the compliance of standards, times and requirements established to achieve the effectiveness and efficiency of the 2016 GADMR. It was considered an investigation by objectives, taking into account account the nature of the research that has been used, this study meets the methodological conditions of an applied research, because administrative principles and prior control approaches have been used in order to be applied in the payment execution process to suppliers in the treasury department of the Municipal GAD, sufficient conditions to be considered a descriptive investigation. The results revealed that the application of prior control is of great importance and of general interest, the activities developed in the process of executing payments to suppliers would be deficient, because a good system of prior control responds to growth and diversification of the financial operations carried out by the entities. Likewise, it allows to improve and control the handling of the funds for cash payments according to the authorized, order and update the documentation and give a better security in the facilities, of this department for a proper control and security of own values and commissions, therefore, the application of prior control will improve the archives and documentation in the institution. It was concluded that with prudence and transparency, the institution will efficiently improve the procedures through a better control in the reception of the goods and services acquisitions, with a fully trained and updated personnel to fulfill its functions according to the current laws, norms and procedures, which will allow a better budgetary execution with transparency and a good management of public resources.