Análisis de las fases del ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón Biblián, en el periodo 2016

Abstract

The general objective of the investigation is to analyze the phases of the budgetary cycle of the Decentralized Autonomous Government of the Biblián canton, in the period 2016, for which the generalities of the Biblián canton were analyzed, as well as its strategic direction, as well as to establish theoretically the particularities of the budget in the public sector, as well as the indicators for analysis in accordance with the Management Audit Manual of the General State Comptroller. Among the main results obtained is the execution of 79.47% of revenues, which is a good result, highlighting the excellent executions of the current income and capital income accounts, as well as the poor result of the financing income in which was executed only of 56% of the total budgeted. As for the execution of the budget of expenses, a good result was obtained, standing out in the excellent execution of the accounts of capital expenditures and current expenses, while the executions of the expenses of investment were deficient. In general, the self-sufficiency of the Decentralized Autonomous Government (GAD) was evidenced because with the total of own income it is possible to cover the current expenses and part of the remuneration expenses of the GAD during 2016.