Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal de Sevilla de Oro, por el período comprendido del 01 de enero al 31 de diciembre del año 2015

Abstract

The Decentralized Autonomous Governments for their performance must draw up the annual operational plan and budget which is the quantification of the revenue and expenditure which are planned for a period of time; This being in accordance with the Mission of the institution, seeing the importance of this, was carried out an evaluation to the budgeting process to pose as a degree subject: EVALUACIÓN AL CICLO PRESUPUESTARIO DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL DE SEVILLA DE ORO, POR EL PERÍODO COMPRENDIDO DEL 01 DE ENERO AL 31 DE DICIEMBRE DEL AÑO 2015.

In the first chapter was detailed the history of the Canton of Seville of gold and a description of the entity, allowing a better approach for the development of the following chapters.

The second chapter deals with the theoretical framework that comprises the conceptualization of the public budget, standards and principles applicable to the stages of the budgetary cycle and performance indicators; that allowed the development of the next chapter.

In the third chapter was evaluation at each stage of the budget cycle by means of questionnaires by measuring the level of trust and risk; In addition, the application of indicators budget, thus obtaining an analysis of the planning and management of monetary resources.

Finally, in the fourth chapter developed conclusions and recommendations after evaluation at each stage of the budget cycle of the Municipal GAD of Sevilla de Oro