Análisis de la ejecución presupuestaria en relación al cumplimiento de los planes operativos anuales del Gobierno Autónomo Descentralizado Municipal de Azogues al período 2012-2013

Abstract

This thesis entitled "Analysis of Budget Execution in relation to compliance of the Annual Operative Plans of the Autonomous Decentralized Municipal Government of Azogues of the period 2012 - 2013" is divided into five chapters that contains: General aspects of the company, a brief framework theoretical about the theoretical aspects of the public budget and its legal base, through which the budget evaluation is performed by applying indicators. This present work is based on analysis realized to the fulfillment of the main programs and projects contained in the annual operating plan, in order to verify if the objectives and goals established by the administration are fulfilled with efficiency, effectiveness and efficiency. In order to present transparent information to the competent authorities and citizens, it is essential that the Autonomous Decentralized Self-Government constantly evaluate their management and establish necessary corrective measures for better execution of its activities. As a result of the performed analysis, was elaborated a report that details the evidences and findings found , as well as conclusions and recommendations aimed to improve the process of planning and budget performance.