Evaluación institucional del seguimiento presupuestario y su impacto en la gestión pública parroquial

The financial management of parish governments faces limitations associated with the weak articulation between institutional planning and public budget execution, which affects administrative efficiency and the institutional capacity to address territorial demands. The objective of this study was to analyze the institutional evaluation of budget monitoring and its impact on parish public management. The research adopted a quantitative approach with a non-experimental cross-sectional design and an explanatory scope, based on the analysis of secondary information obtained from official reports, administrative records, and institutional databases. Statistical processing was conducted using the Pearson correlation coefficient and a multiple linear regression model. The results reveal a positive relationship between budget monitoring and the quality of public management (r = 0.383), explaining 22.1 % of the variation in institutional performance. Additionally, the budget monitoring index increased from 0.726 in 2021 to 0.805 in 2023, while the execution rate showed interannual fluctuations between 0.669 and 0.753. The regression model reported a standardized coefficient of 0.685 for budget monitoring, indicating that its influence on management quality is greater than that of expenditure execution. These findings demonstrate that systematic budget monitoring strengthens institutional control, administrative efficiency, and strategic decision making within parish governments.