Análisis al cumplimiento de las fases del ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Gualaceo, correspondiente al año 2015

Abstract

The public budget is a fundamental tool for all Decentralized Autonomous Governments, a better management of public resources contributes, the analysis of the phases of the budget cycle allows observing the levels of compliance of each stage. The present project entitled "Analysis of the Compliance of the Phases of the Budgetary Cycle of the Autonomous Municipal Government Decentralized Cantonal Gualaceo, corresponding to the year 2015." It has been prepared because the aforementioned analysis has not been done recently. This analysis seeks to determine if the Autonomous Decentralized Municipal Government of Canton Gualaceo, for the structuring and implementation of the budget of 2015, applied what is established in the legal and regulatory provisions that regulate the budget. The project is elaborated based on the regulations established for the Decentralized Autonomous Governments, as well as the information obtained from each of the GAD Municipal departments of Canton Gualaceo that intervene in the budget process. The analysis was carried out by means of a detail of each of the periods in which each phase was elaborated corroborating if it complied with the law, as well as a detail of the items that compose the budget to determine the conclusions and recommendations.