Análisis a las etapas del ciclo presupuestario del GAD parroquial de Quingeo, periodo 2020 y sus efectos frente al Covid-19

Abstract

The Decentralized Autonomous Governments (DAG) for the development of their activities must develop the Annual Operating Plan and budget, which specifies the income and expenditure in a given period, the same that are in line with the mission, goals and objectives, which is why an analysis of the budget process was conducted, posing the title dissertation: "Analysis of the Stages of the Budget Cycle of the DAG government of Quingeo, period 2020 and its effects in relation to the Covid-19". In the first chapter, the background of Quingeo was detailed, as well as the information of the town Government, obtaining preliminary knowledge for the development of the following chapters. The second chapter developed the theoretical framework corresponding to the regulations and legal basis applicable to the public budget, as well as concepts for the application of the stages of the budget cycle and management indicators, which contributed to the analysis of the following chapter. In the third chapter, the stages of the budget cycle were analyzed through the application of questionnaires to measure the level of compliance with the regulations and the application of indicators, which made it possible to obtain results in the planning and execution of public resources. Finally, in the fourth chapter, conclusions and recommendations were established based on the development of the previous chapter, contributing to the directors of the government of Quingeo for subsequent decision making