Evaluación del ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal San Felipe de Oña, período 2016-2017

Abstract

The present Integrating Project, entitled: "EVALUATION OF THE BUDGETARY CYCLE OF THE AUTONOMOUS DECENTRALIZED GOVERNMENT SAN FELIPE DE OÑA, PERIOD 2016-2017", is focused on analyzing the compliance of the stages of the budget cycle in accordance with the legal provisions. The quantitative approach is used in the project; because it examines, among other things: the initial budget allocation of both income & expenditure, analysis of budget cards and financial and budgetary indicators. In addition, the qualitative approach is required in the study of the regulations and the application of the questionnaires. Among the main findings of the project it was determined that there are deficiencies in the programming and execution stages; since the municipality lacks a Strategic Plan, that guides its actions to the achievement of the short, medium and long term objectives; Also, it was evident that several of the projects have not been executed and results have not been achieved; Also, several errors were observed in the formulation of the reforms; and, finally, it was possible to see the great dependence that the entity has on transfers from the Central Government. Several recommendations could be made to improve the administrative and operative management of the GAD, among them, it is recommended the structuring of a Strategic Plan, which is necessary to know perfectly which are the most significant social problems and the most viable solutions; carry out annual planning based on the most urgent needs of the population and make work schedules in order to efficiently distribute the use of resources.