Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Cuenca, período 2016

Abstract

Municipal Decentralized Autonomous Governments should develop an evaluation to each of the stages of the budget cycle in relation to the entity’s mission, vision, objectives and strategies. For this reason, the following final thesis project is presented: BUDGET CYCLE EVALUATION OF THE MUNICIPAL DESCENTRALIZED AUTONOMOUS GOVERMENT OF CANTÓN CUENCA, DURING THE 2016 PERIOD. The development of the following final thesis project is made up by 5 chapters, which are related to the objectives established in this investigation.

In chapter I, the cantón Cuenca background is described and the entity’s vision, mission, institutional objectives, efficiency, functions, functional organizational and economic-financial structure are described.

In chapter II, the theoretical aspects of public budgeting, which are important for the development of this research, are detailed.

In chapter III, each stage of the budget cycle is evaluated by the use of surveys that determine the level of confidence and risk; meanwhile, applied budget indicators validate its fulfillment in obedience to the legal dispositions, ruling and regulations in place.

In chapter VI, the strategies of improvement for the budget execution are disclosed, so that the entity counts with an efficient budget management and is able to develop projects for the benefit of the Cuenca community.

In chapter V, conclusions and recommendations are established; as a result of the evaluation done to the budget cycle of the Municipal DAG of cantón Cuenca.