Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal, Intercultural, Comunitario El Tambo, periodo 2016

Abstract

The proposed topic: EVALUACIÓN AL CICLO PRESUPUESTARIO DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL, INTERCULTURAL, COMUNITARIO EL TAMBO, PERIODO 2016; aims to develop in order to know the operation and management of the budget, to subsequently issue corrections to the shortcomings in its execution and determine the efficiency and effectiveness in the fulfillment of its activities.

The research topic consists of 4 chapters that are detailed below.

The first chapter refers to the entity where some data of the Decentralized Autonomous Government El Tambo will be described such as its structure, location, population, mission, vision and objectives. The second chapter refers to the theoretical and legal framework used for the development of the integrating project. It includes theoretical aspects; budget concepts, definitions, objectives, principles of the public budget, budgetary cycle and budgetary and financial indicators. The third chapter develops the analysis and evaluation of the budget of the Decentralized Autonomous Government El Tambo, through the application of internal control questionnaires, and the programs are evidenced through work papers, besides budgetary and financial indicators are applied. The fourth chapter contains the respective conclusions and recommendations based on the previous analysis, through the indicators