Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Paute. Periodo 2016

Abstract

The present Integrative Project, “EVALUATION TO THE BUDGET CYCLE OF DECENTRALIZED AUTONOMOUS GOVERNMENT OF CANTON PAUTE. 2016 PERIOD” has the objective to evaluate each one of the phases of the budget cycle to determine the accomplishment of the targets and goals that has been set, as well the efficiency and effectiveness of the use of resources; all of it to contribute to a better management in the entity. To the development of the study topic, quantitative and qualitative approach were used through the application of a questionnaire which determined the accomplishment of the budget cycle according to the law as well the analysis of the budget cards through the application of indicators. As main results of the study realized, deficiencies were identified in the programming of activities in the Annual Operative Plan, which means an inefficient implementation of them, causing the use of resources is not optimal. In the same way the entity does not evaluate nor monitoring its budget, so is impossible to take corrective measures to the deviation that has been found.