Evaluación del ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal del Cantón Déleg, durante el periodo 2022

Abstract

The present integrative project focused on optimizing the budget cycle management within the Municipal GAD of Déleg Canton for the 2022 fiscal period. Its purpose was to ensure efficient and transparent use of public resources, thereby contributing to significant improvements in service provision and community satisfaction. To achieve the stated objective, a mixed-method approach was applied, which included document analysis of accountability reports and budget schedules, administering questionnaires to financial area managers, and using budget execution indicators to assess compliance levels and detect deviations. The results indicated partial achievement of the Annual Operational Plan goals, attributable to factors such as ineffective planning and limited use of internal controls. It was concluded that the absence of systematic supervision and inefficiencies in the monitoring process negatively impact the quality and continuity of services provided to the community. In response to the various identified deficiencies, corrective measures were recommended, such as implementing performance indicators and providing training in budget management, with the aim of strengthening transparency, improving resource control, and addressing community needs in a timely manner.