Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Sígsig. Periodo 2016

Abstract

The general objective of this project is to evaluate the phases of the budget cycle of the Decentralized Autonomous Government of the Sígsig canton, period 2016. The purposes are to verify the level of compliance of the legal provisions, to analyze the budget management of the GAD through of indicators and to identify weaknesses and shortcomings in the management of the GAD to provide conclusions and recommendations that contribute to the fulfillment of goals and the satisfaction of the community needs.

The first chapter shows a description of the GAD, allowing to have a greater understanding of the subject matter.

In the second chapter, reference is made to the theoretical framework of the main concepts, the regulations that must be met by the GAD and definitions referring to the indicators.

The third chapter corresponds to analysis of the budget cycle regarding the compliance of the legal provisions, the analysis of the income and expenses and the detection of weaknesses and shortcomings in the management of the GAD.

Finally, the fourth chapter establishes conclusions and recommendations with relation to the budgetary evaluation.