Evaluación del ciclo presupuestario en el Gobierno Autónomo Descentralizado Municipal Intercultural de Saraguro, año 2015

Abstract

The present research work was arisen with the purpose of analyzing and evaluating the physical and financial situation of the entity since each Decentralized Autonomous Government has to be summited to the current regulations in order to achieve a good performance in the use of resources to comply with the planned activities at each stage of the budget cycle. With all the before mentioned antecedents our research topic is entitled "Evaluation of the Budgetary Cycle in the Decentralized Autonomous Municipal Intercultural Government of Saraguro, year 2015". The methodology that was carried out in the elaboration of this work was through interviews the same that were made to the units responsible for each phase of the budget cycle in order to verify compliance with the COOTAD regulations and other laws in force, and therefore also to determine the shortcomings since they are not detected in a timely manner by the personnel who administer it, so those corrective measures can be taken to improve them.