Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón Pucará período 2016

Abstract

The present project originated with a need that the Decentralized Autonomous Government of Pucara presented because it does not have mechanisms that allow for the evaluation of the budgetary cycle due to the fact this entity has never performed previous analyses of itself.

The purpose of this analysis is to verity the fulfillment of the different phases of the budgetary cycle and that they agree with regulations in force, for which two types of research were used, descriptive and explanatory. Several research techniques were used such as quantitative, through the application of indicators based in the budgetary certificates and the budget execution report; and qualitative, through the application of interviews, questionnaires, and viewings.

To analyze the phases of the budgetary cycle in this entity, it would make evident that the municipality does not have a Strategic Plan, which hinders the approach of short, medium, and long term objectives. Also, there is little in the way of citizen participation in the phases the budget which requires. Besides, the municipality has not complied in its totality with the scheduled projects for the 2016 period.