Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado del cantón Azogues para el período fiscal 2015

Abstract

The decentralized autonomous governments have to submit annual reports to determine that the result based on their administrative management allows the correct fulfillment of objectives and goals proposed through a correct use and adequate distribution of resources The proposed topic "Evaluation of Budget Execution of the Decentralized Autonomous Government of the Canton of Azogues during fiscal year 2015" in order to determine the efficiency in the use of resources and effectiveness in achieving their objectives with the data from the budget bill and the state of budgetary execution provided by the municipality of Azogues. In the first chapter, we make the prior knowledge of the study object that in our case is the GAD of Canton Azogues where we will study its population, productive sectors, its mission, vision, institutional values, services that it provides to society, its parishes, Limits, surface and its economic structure. The second chapter shows the theoretical concepts, laws, regulations and the phases of the budget cycle, based on which the study was carried out in addition to establishing the types of indicators to be applied in the analysis. The third chapter presents everything related to the evaluation of the implementation phase of the budget of the Decentralized Autonomous Government of Canton Azogues, which was carried out through the application of management indicators and financial indicators. It also contains the report issued after the budget analysis. Chapter four shows the conclusions and recommendations after the application of budgetary indicators to the implementation of the GAD of Canton Azogues.