Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Cumandá, periodo 2019

Abstract

The present integrating project called “Evaluation to the budgetary cycle of the Municipal Decentralized Autonomous Government of the Cumandá canton, period 2019”, evaluates each stage of the budgetary cycle in accordance with the legal provision, in order to measure the grade of efficiency and effectiveness in the management of the assigned resources to the GAD, for the achievement and institutional objectives. This project was developed through a review and analysis of the requested documents to the GAD, such as: POA, Development and Territorial Planning Plan, budget cards of income and expenses. When performing this evaluation, it could be notorious that the GAD Cumandá has a great dependency in relation to the transfers of the central government. It presents some weaknesses at the moment of elaborating the budget and it serves with almost all the processes, but several of them don’t have any documentation that support the fulfillment according to the regulations. Regards the execution of works, there is no timely planning for the realization of the same, since some of them were not completely executed