Resumen

VILLA RUIZ, Nallely Esther. Historical evaluation study: Fulfillment of goals of the Secretary of Finance, Secretary of Economy and Secretary of Social Development of the State of Sonora for the year 2015. Trascender contab. gest. [online]. 2021, vol.6, n.16, pp.2-102.  Epub 22-Nov-2021. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v0i16.91.

This article will carry out a historical study of the year 2015, for this we use the programmatic information of the public account of the executive branch of 2015, were taken as a sample of study 3 dependencies: the Secretary of Finance, the Secretary of Economy and the Secretary of Social Development. This analysis is carried out with the objective of Evaluating public programs and indicators to know if the units are meeting the established goals.

In this analysis we can see how the budget of the executive branch is distributed to the Public Sector Units, and like these, they create programs in relation to that budget with the implementation of objectives for meeting goals and the various evaluation indicators for each program. The State Executive is the one who managed to meet a higher percentage of targets with 78% equivalent to 29. In total, the Executive Branch set 477 targets. The Ministry of Agriculture, Livestock, Hydraulic Resources, Fisheries and Aquaculture is the Unit with the lowest percentage of targets met barely reached 37% of them.

In this analysis we find some unfinished goals and deficiencies in program’s indicators. Some of these programs were not carried out, due to cancellations of resources by the Secretary of Finance, without being clear where that resource was redistributed. In addition to this, registered sub-cycles are of particular observance, since society will always have unlimited needs to cover, and is limited in that budgetary resource.

Palabras llave : evaluation; compliance; goal; budget; program.