DETERMINING FACTORS IN THE EFFICIENCY AND COMPLIANCE OF THE POA AND THE BUDGET IN THE LA AMÉRICA PARISH GOVERNMENT

Abstract

DOI: https://doi.org/10.46296/yc.v10i18.0835

Abstract

This study analyzes the determining factors affecting the efficiency and compliance of the Annual Operating Plan (POA) and budget of the La América Parish Government (GAD Parroquial La América), using a descriptive-analytical methodology with a mixed-methods approach. Document analysis (POA, budgets, implementation reports, Territorial Planning and Development Plan (PDOT), and COOTAD/COPLAFIP regulations), semi-structured interviews, and surveys of officials were combined. The study examines the determining factors affecting the efficiency and compliance of the POA and budget of the La América Parish Government. The main problem lies in the inadequate allocation and use of public resources, the weak coordination between planning, execution, and budget evaluation processes, and the limited institutional capacity to address local development demands in road infrastructure, agricultural productivity, and basic services. This situation compromises the impact of projects and perpetuates gaps in community well-being, stemming from dependence on state funds and the structural disconnect between planned objectives and achieved results. The overall objective is to analyze the determining factors in the efficiency and compliance of the Annual Operating Plan (POA) and budget in the La América Parish Council, with an emphasis on the disconnect between planning and execution. The methodology was descriptive-analytical with a mixed approach: documentary analysis of POAs, budgets, execution reports, the Territorial Development Plan (PDOT), and regulations (COOTAD/COPLAFIP), semi-structured interviews with the president, and surveys of officials (100% census sample of 15 people, with 6 effective responses). An inductive-deductive method and descriptive statistical analysis of frequencies and percentages were applied. The results highlight the main internal factors: limited technical capacity of the staff (33-67%) and deficient planning (33%), which generate a disconnect between objectives and execution. Among the external factors, regulatory rigidity (67%), delays in transfers from the Central Government (66-83%), and changes in national policies (17%) stand out. Financial indicators show a budget execution rate of 62.5%, a deviation of 37.5%, an average compliance rate of 65.1%, spending efficiency of 58%, and low social impact (47.4%). Investment shows relative efficiency (78.3%), but is constrained by lengthy procedures and dependence on state funds. It is concluded that these factors limit the autonomy and operational flexibility of rural local governments (GADs), therefore, it is necessary to strengthen training, improve the alignment between the Annual Operating Plan (POA) and the budget, and promote regulatory reforms to increase flexibility without compromising transparency.

Keywords: Determining factors, budget efficiency, POA, parish GAD, COOTAD, COPLAFIP.