Análisis a las etapas del ciclo presupuestario del GAD Municipal de Chunchi del periodo 2021

Abstract

The present integrative project was developed to examine and evaluate compliance with each phase of the budgetary cycle by applying the current budgetary regulations, to which each Municipal Decentralized Autonomous Government must adhere to properly manage the resources granted by the state. Based on those mentioned above, our research topic is "Analysis of the stages of the budgetary cycle of the GAD Municipal of Chunchi for 2021." For the research development, we obtained general and precise information about the GAD, such as institutional philosophy, Development and Territorial Planning, Annual Operating Plan, budgetary sheets, and accountability. Additionally, to better understand the regulations the GAD applied in its activities' development, we gathered information from regulations issued by state entities. Likewise, we administered questionnaires oriented toward budgetary regulations to verify the level of compliance of the entity, and we analyzed the budgetary sheets of income and expenses along with the indicators, which allowed us to obtain the results of the budget execution for the year 2021. Finally, after carefully evaluating each phase of the budgetary cycle of GADMCH, conclusions and recommendations are presented.