Evaluación al ciclo presupuestario del año 2017 del Gobierno Autónomo Descentralizado Municipal del cantón Nabón

Abstract

The following integrating project is born from the problem that the Municipal GAD of the city of Nabón has, by not making an evaluation to the stages of the budgetary cycle, being this an important action for the entity since the monetary resources assigned need to be controlled. This project seeks to determine the level of compliance with the current legal regulations, through a descriptive and explanatory investigation, in addition to analyzing the degree of efficiency and effectiveness of the income and expenses reflected in the 2017 budget; and, determine the percentage of progress of the programs and projects planned for the period of analysis; all this through the method of quantitative research with the application of indicators and qualitative by interviews, questionnaires and visits made to officials of the Municipal GAD. When evaluating the budget cycle of the institution, it was found that it does not have an internal control system for the budget area, the estimation of income is deficient since it does not comply with what the standard establishes and there is also a bad planning of the works because they were not completed in 2017.