Financial Management and Administrative Efficiency at the Patronato Municipal de Amparo Social de Latacunga

Abstract

Justification: Financial management in public social entities conditioned service continuity, payment timeliness, and institutional capacity to account for the use of resources. Objective: The study examined public financial management and its descriptive link with administrative efficiency in the Municipal Social Welfare Board of Latacunga during 2023-2025. Methodology: A quantitative, non-experimental, descriptive, single-case study was conducted. Eight financial-cycle records were reviewed, together with internal-control and compliance checklists, a risk matrix, and a 24-item Likert questionnaire administered to 18 key informants from a population of 90 employees. Results: Five records were complete (62.5%) and three partial (37.5%); 75% of internal-control and compliance aspects were partial. Public financial management reached 61.8% and administrative efficiency 66.4% of the maximum score; data management and traceability received the lowest ratings. Conclusion: Administrative efficiency requires integrated financial planning, timely reconciliations, periodic controls, formal responsibilities, traceable data, and verifiable results-oriented indicators. These measures strengthen monitoring capacity and support more consistent administrative decision-making in public social-service entities.