Evaluación al ciclo presupuestario en el Gobierno Autónomo Descentralizado del cantón Pablo Sexto, en los periodos 2012-2016

Abstract

In the present work of graduation with the subject Evaluation to the budgeting cycle in the Autonomous Government Descentralizado of the Canton Pablo Sexto, in the periods 2012-2016, each one of the stages of the budgetary cycle was analyzed in order to determine the suitable fulfillment of laws, norms, policies, and more applicable legal dispositions, in addition an analysis that allows to determine the degree of efficiency in the budgetary execution of income and expenses, so that corrective actions can be issued on any execution failure.

For the development of the titling work, both the quantitative and qualitative research methods were used, interviews were conducted with the units responsible for each stage of the budgetary cycle, as well as the budget cards and the different financial statements of the entity.

Indicators were also applied to determine the degree of compliance with the goals and objectives contemplated in the activities and projects