Análisis a las etapas del ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal de Biblián, Periodo 2022

Abstract

The present research called “Analysis of the Stages of the Budget Cycle of the Municipal Government of Biblián. Period 2022” had the objective of evaluating compliance with the budget cycle in all its stages, from initial planning to execution and control of allocated resources, as well as verifying compliance with the provisions of current regulations. The first chapter includes the background of the Municipal Government of Biblián; additionally, the basic information of the entity, with the objective of acquiring initial knowledge for the elaboration of the following chapters. In the second chapter, the theoretical basis of the public budget was discussed, taking into account current and applicable regulations and legislation; in addition, concepts for the implementation of the phases of the budget cycle and budget indicators were cited. The third chapter contains the development of the project, which consists of the analysis of the stages of the budget cycle, using qualitative information gathering tools through the application of questionnaires, which made it possible to analyze the degree of compliance with each stage of the budget cycle. Also, the income and expenditure budget documents were analyzed, and indicators were applied to determine the levels of efficiency and effectiveness in the fulfillment of the objectives set. Finally, in the fourth chapter, conclusions and recommendations were formulated based on the findings of the previous chapter, aimed at supporting the leaders of the Decentralized Autonomous Government GAD Municipal de Biblián, in decision making.