Análisis al ciclo presupuestario aplicado al Gobierno Autónomo Descentralizado de la parroquia Checa. Periodo 2015 - 2016

Abstract

The present work of titling, applying to the Autonomous Decentralized Government of the Parish, Checa, is presented through a questionnaire that was used for each of the stages of the budget cycle. It was used in order to determine compliance in accordance with the regulations in force, the level of compliance in the use and allocation of resources for the different programs and the projects executed by GAD, through the application of efficiency and budgetary financial indicators.

This work was developed through a quantitative and qualitative approach, since the documents were requested to the GAD parish of Checa. The approach was analyzed through: records, budget cards, annual operating plans, execution status, development plan, territorial ordering, and more.

With this analysis, it was possible to verify; that the GAD of Checa has deficiencies in each of the stages of the budget cycle The POA developed by the entity is incomplete, because it was not executed in accordance with the established regulation. In addition, it also does not carry out the correct planning and necessary research for the development of the task, since the projects were not executed entirely. Furthermore, there are unnecessary reforms made in the revenue and budgetary expenditures, since the initial monetary allocations were not adequately used.