Evaluación del ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del cantón Gualaceo, periodo 2017

Abstract

This proposed dissertation topic has been developed due to the need to evaluate the management carried out by the administration of the Autonomous Decentralized Government of the Gualaceo canton, to verify that each of the budget steps go into effect in accordance with current regulations established for the 2017 period schedule, and to issue recommendations that can help avoid errors. The Municipal GAD of Gualaceo has not carried out an evaluation of its budget cycle, which is why this project it intends to serve as a tool that can provide the entity an external perspective in order to assess the levels of adequacy regarding efficiency and effectiveness, as well as acquiring knowledge of how transparent the investment and expenses are. When evaluating the budget cycle of the municipal GAD of Gualaceo, it was evident that the entity does not have an updated Strategic Plan, which prevents the projection of clear objectives and goals; on the other hand, there is no adequate participation of citizens in the phases of the budget as set by law; moreover, about one hundred percent of the programs and projects programmed for the year 2017 have not been complied with.