Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Sígsig, período 2014

Abstract

Our degree dissertation is called “Analysis of the Budget Cycle in the Autonomous Decentralized Municipal Government from Canton Sígsig, 2014 ". Through this research, we attempt to calculate the efficiency and effectiveness of revenue and expenditure through fiscal indicators, as well as evaluating the budget cycle and their level of compliance. For this analysis we have enough information provided by the municipality whose data was obtained from budgetary implementation and Income and Expenses budgetary Bonds. This research topic consists of 4 chapters which are detailed below. In the first chapter we refer to the diagnostic of the entity in which we define: General Aspects of GAD Municipal from Canton Sígsig, Objectives, Policies, FODA analyzes, Value Chain, principles and values, organizational structure and analysis of the financial economic structure. We also refer to the role played by the state and municipal autonomous governments. The second chapter refers to theoretical and legal framework used for the development of this thesis which includes: concepts and definitions of public budget, objectives and principles of the public budget, budget cycle, participation of municipal GAD in the general state budget, classification of income and expenses, and concepts and definitions of budget indicators. The third chapter analyzes the budget cycle through internal control questionnaires, programs are evident through the working papers; charts and graphs of income and expenses were also performed, we also apply budgetary indicators to calculate the efficiency and effectiveness of income and expenses. The fourth chapter covers the conclusions and recommendations regarding the subject matter.