Evaluación al ciclo presupuestario de los Gobiernos Autónomos Descentralizados del cantón Cuenca; aplicado al GAD parroquial de San Joaquín en el periodo 2015

Abstract

In the present work an evaluation was made to the stages of the budget cycle of the GADSJ, considering that the entity does not realize evaluations to the budgetary cycle. Nevertheless, we determined that it is vitally important to realize the above mentioned evaluation, because the entity manages public resources and these must be controlled so that the entity to comply with planned objectives. From the analysis to the stages of the budgetary cycle, we conclude that the planning in the entity is inefficient because Annual Operating Plan does not have the necessary elements that enable a control of the programs and projects planned. In the budgetary execution we determined that the reforms were not adequate because in most cases was not executed or the initial allocation. Likewise, the entity did not implement an evaluation through budgetary indicators because these would help to correct errors of way timely. In respect of execution level of the programs and projects, the entity has a low execution level because there are delays in the delivery of transfers provided by the Ministry of Finance and the Municipality of Cuenca. Nevertheless, the entity must realize a major management in order to collect the necessary resources to cover the needs for the parish, fulfilling this way the target of the public entities that is to work for the well-being of the community.