Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Paute por el período 2021 - 2022

Abstract

The integrative project aims to conduct an Evaluation of the Budgetary Cycle of the Decentralized Autonomous Municipal Government of Canton Paute for the period 2021-2022, the purpose is to analyze the effectiveness and efficiency of budgetary management and identify potential improvement actions, with the goal of contributing to the achievement of objectives and goals. For the evaluation, a mixed methodology approach was established, incorporating research techniques such as interviews, questionnaires, and document analysis, that allowed the analysis to be carried out at each stage of the budget cycle, evaluate the budget schedules of income and expenses, application and interpretation of effectiveness and efficiency indicators and budget indices; The research is theoretically grounded in current budgetary regulations.The main results were: late submission of budgetary projects, deficient internal control processes at various stages of the budgetary cycle, low levels of budget execution, low financial autonomy, and a moderate dependence on transfers from the Central Government. Based on the conducted analysis, it is concluded that partial compliance with the regulations was observed, with a rate of 72.91% in the year 2021 and 78.01% in the year 2022, in addition, a high dependency on third-party funds was identified, along with a lack of documentary evidence in certain processes across various stages of the budgetary cycle.