Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón Santa Isabel del periodo 2016

Abstract

The Decentralized Autonomous Governments must prepare an annual operating plan and a budget based on income and expenses for a specific period of time, since a deficient elaboration of them can generate non-compliance with the objectives and goals set. Here lies the importance of this integrating project entitled "ANALYSIS TO THE BUDGETARY CYCLE OF THE DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE CANTON SANTA ISABEL OF THE 2016 PERIOD", which aims to analyze the compliance of the stages of the budget cycle to determine the current situation of the GAD Municipal Santa Isabel.

Our integrating project consists of 4 chapters: the first chapter details the antecedents of the Santa Isabel canton and the description of the municipality, in the second chapter the theoretical framework was developed in which they define the budget, public budget, classification, importance, principles, stages of the budget cycle and indicators. In the third chapter, the questionnaires were prepared to interview the director of the financial department of the GAD of the Santa Isabel canton, which helped us to measure the level of trust and risk of the municipality; and in addition, the budget cedulas of income and expenses for the application of indicators and knowledge of the management of monetary resources were analyzed. Finally, in the fourth chapter we developed the conclusions and recommendations.