Evaluación a las etapas del ciclo presupuestario para mejorar la gestión del Gobierno Autónomo Descentralizado Municipal de Azogues en el periodo 2021

Abstract

The present integrative project called "Evaluation of the stages of the budget cycle to improve the management of the Autonomous Decentralized Municipal Government of Azogues in the period 2021" has as its primary objective to verify if in each stage of the budget cycle it was applied with what is established in the current regulations, as well as measuring the efficiency and effectiveness with which the institution's resources were managed. For this, Internal Control questionnaires were applied to the Departments of the entity, which allowed us to determine if the aforementioned in the regulations regarding budgetary matters were complied with, in addition, the budgetary income and expense documents were analyzed using indicators to know the level of achievement of your goals. Finally, it was possible to show that the Autonomous Decentralized Municipal Government of Azogues complies in its vast majority with the legal and regulatory provisions, however, problems were observed in the execution of public works due to the high number of budgetary reforms that occurred in the period Likewise, a Budget Deficit was obtained because the entity had public financing through the Development Bank of Ecuador, but the disbursements of said loan were partially made.