Evaluación al ciclo presupuestario, en el Gobierno Autónomo Descentralizado de la parroquia de San Joaquín, período 2016-2017

Abstract

In the present certification investigation, modality integrated project "Evaluation to the Budgetary Cycle, in the Autonomous Decentralized Government of San Joaquin parish, period 2016-2017", whose purpose is to investigate and study the administration of GAD resources by the personnel currently working to verify compliance with current regulations in an efficient and effective manner, for the development of each phase of the Budgetary Cycle by directing the execution of objectives and established goals. This project was carried out based on two types of research, descriptive and explanatory; for which quantitative and qualitative research methods were used, since financial documents were analyzed such as: Budgetary Cards, Annual Operative Plan, Development and Territorial Planning Plan, among other documents, and an interview was conducted with the GAD officials. The parish GAD of San Joaquín complies mostly with the provisions of the law, however, in the Budgetary Programming phase, the estimation of income is not made in accordance with the regulations, causing an overestimation in revenues. GAD depends mainly on the transfers and donations that are given by the State, which is why it has not been able to comply with the totality of the established projects, since these have not been timely. Keywords: