Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Parroquial de Ricaurte, periodo 2019, 2020, 2021 y 2022 (pre y post pandemia)

Abstract

The thesis titled "Evaluation of the Budget Cycle of the Decentralized Autonomous Government of Ricaurte, for the periods 2019, 2020, 2021, and 2022, pre- and post-pandemic," aims to evaluate the stages of the budget cycle, analyzing the compliance with current regulations, the application of efficiency and effectiveness indicators, budget indices, and the evaluation of budget income and expenditure statements to review the management of financial resources and identify improvement opportunities that could help achieve the established goals and objectives; The methodology used is mixed, as it combines questionnaires, interviews and document analysis. The results indicate that the entity does not provide enough documentary evidence to support compliance with the regulations within the required timeframes, showing low levels of budget execution, especially during the 2020 and 2021 periods due to the pandemic. Moreover, there was uncertainty in income provision, leading to significant discrepancies between the forecasted and actual revenues. In conclusion, compliance with the regulations was moderate, reaching 62% in 2019, 67% in 2020, 70% in 2021, and 80% in 2022. Additionally, during COVID-19, the Ministry of Economy and Finance reduced the GAD's budget, preventing the execution of several budget items. Projects from 2019 that remained unfinished were suspended in 2020, and their accounts carried over to subsequent fiscal periods.