Análisis del ciclo presupuestario del Gobierno Autónomo Descentralizado de la Parroquia San Francisco de Sageo, período 2016-2017

Abstract

The function of the Decentralized Autonomous Governments is to elaborate the annual operative plan, plan of development and territorial ordering and its budget that is the quantification of the income and expenses that are planned for a period, and these have to be aligned with the mission, vision of the Entity, due to the importance of all this, an evaluation is made to the process of preparing the proposed budget as a title issue: ANALYSIS OF THE BUDGET CYCLE OF THE DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE SAN FRANCISCO DE SAGEO PARISH, PERIOD 2016-2017. In the first chapter various aspects of Parish GAD are presented: vision, mission, general objectives, and functional organization chart, current authorities, number of inhabitants, the different economic and social activities. The second chapter deals with the theoretical bases on which this research is based, which helps to understand the basic concepts, functions, activities and main responsibilities of a Rural Parish GAD. In the third chapter, the evaluation is carried out at each stage of the budget cycle through questionnaires, which allow the level of confidence and risk to be measured; Budget indicators are also applied, in order to analyze the planning and management of monetary resources. Finally, in the fourth chapter the conclusions and recommendations are developed, after having made the evaluation to the budgetary cycle