Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal de Girón durante el periodo 2021

Abstract

The evaluation of the budget cycle of the Autonomous Decentralized Municipal Government of Girón during the 2021 period, made it possible to measure the degree of compliance in the management of its resources, whose evaluation included the link with the regulations that govern such institution. The research was of an applied type with an exploratory level, which was developed within a mixed approach due to its qualitative and quantitative combination. In this sense, once the evaluation was concluded, it was determined that the degree of compliance was of a medium level, thus resulting in a moderate observance of the regulations and seriously impacting budgetary stages such as those of formulation, execution and evaluation, despite this the level of confidence in the programming, approval and closing stages, they stood out for reaching higher levels in terms of trust. The level of effectiveness and efficiency are also moderate, since the efficiency of the budget and the effectiveness in the management of income and expenses do not exceed 70%.