Análisis a las etapas del ciclo presupuestario del Gobierno Autónomo Descentralizado Parroquial de Chicán, durante el periodo 2022

Abstract

This integrative project analyzes and evaluates the stages of the budget cycle of the Autonomous Decentralized Parochial Government of Chicán, during the period 2022. According to the planning and financial information of the entity, which is of public knowledge, it can be observed that it is not always possible to meet the goals or objectives set, this is one of the consequences of the lack of evaluations of the budget cycle. The methodological design used during the development is based on an applicative research, which consists of putting into practice the theoretical knowledge learned, the research method has a mixed approach, qualitative and quantitative, applying instruments such as questionnaires and interviews to different people who are part of the entity, after this we proceed to perform an analysis of the answers comparing with existing documentation, which helped to show that the stages of the budget cycle in the GAD of Chicán are met in a 69.09%, the execution of income was average (60.66%), the execution of expenses was also high (81.74%), and the effectiveness of the works was 80%. Finally, with respect to the financial indicators, it was found that it has a high financial dependence, financial solvency is optimal, self-sufficiency is very low, and financial autonomy is also very low.