Análisis al ciclo presupuestario aplicado a la junta parroquial de Ricaurte para el periodo 2014- 2015

Abstract

This work degree is aimed at analyzing the public budget of the Autonomous Government Decentralized Parish Rural Ricaurte, which was discussed in detail each of the stages of the budget cycle to be met by public entities in accordance with the laws, with in order to determine the efficiency and effectiveness in the use of resources allocated for meeting the goals and objectives.

For the development of our work we have used quantitative research techniques such as budgetary bonds, annual operating plan and financial reports; and qualitative techniques such as surveys, interviews and observations.

As a result of the analysis to conclude that there are weaknesses in the programming stage budget cycle because they did not have a AOP updated at end of period 2015 and also in the implementation phase was observed inaccuracies in the determination of budgetary reforms and lack of a control mechanism for budgetary evaluation.

In response to the weaknesses identified recommendations set out to improve the performance of GADRP of Ricaurte establishing accountable those who are responsible for the preparation of AOP, determining more effective mechanisms for monitoring implementation and budgetary assessment in order to optimize management public meeting the needs of the community.