Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón La Troncal, período 2017

Abstract

In this final degree project, we made an evaluation to the 2017 budgetary cycle of the GAD municipal of canton La Troncal, since it has not made evaluations of its budget. However, it was determined that these evaluations are of utmost importance, since the GAD operates with public resources, which must be guarded so that the entity can efficiently and effectively meet the objectives considered in the POA.

The project seeks to verify the fulfillment of its current legal provisions, the rules regarding the preparation and execution of the budgetary cycle, as well as the rate of compliance of the programs and projects initially proposed in its Annual Operative Plan, for this research we used a mixed methodology, the qualitative approach from interviews, surveys, visits and the quantitative for the calculation of indicators based in its budget.

When examining the stages of the budgetary cycle, it was observed that although the entity acts in accordance to the majority of processes when preparing its budget, some of them do not have documents that support the presentation of these within the terms established by the law; in the budget execution, it was found that some modifications were made without an adequate former analysis, this caused that the level of effectiveness had an opposite effect to what was expected. Regarding the programs and projects proposed for the 2017 term, it was found that they were not entirely fulfilled.