Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Parroquial de Sinincay, período 2017

Abstract

The present work of qualification "EVALUATION TO THE BUDGET CYCLE OF THE AUTONOMOUS DECENTRALIZED GOVERNMENT OF SININCAY, PERIOD 2017" is intended to verify in detail the compliance of the budgetary stages in accordance with the legal provisions, as well as the efficiency and effectiveness of the administration parish in the management of resources for the fulfillment of goals and objectives proposed by the entity. The development of the subject is given under a qualitative and quantitative approach, through the application of questionnaires to measure compliance with the regulations in each of the stages of the budget cycle; as well as the analysis of the budget cards through calculations and comparative relationships and finally the use of indicators for a percentage analysis in the execution stage. The results obtained allow us to identify the deficiencies in each of the stages of the budget cycle that occur mainly due to the non-compliance of dates and deadlines for the presentation of certain reports, as well as the ignorance of the legal bodies that govern the public budget. Finally, practical recommendations are proposed to improve the budgetary management of the entity