Análisis al ciclo presupuestario en el Gobierno Autónomo Descentralizado del cantón Girón en el período 2015-2016

Abstract

This Graduation project focuses on “Analyzing the government spending budget of the Cantón Girón in the period/cycle 2015-2016”. The project will analyze in detail that all the stages of the budgeting cycle are being fulfilled in accordance with the law and relevant regulations. The analysis will also determine how effective and efficient the administration of this department is, in regards of reaching their objectives and achieving their performance goals. In the development of the project, a quantitative and qualitative approach is applied to obtain the budget cards and the accounting reports as well as the interviews with the entity's officials. The main results of the project that there were deficiencies in the programming and execution stages, which did not have a good planning for the preparation of the POA and the adequate use of resources was not given, since overestimated values were applied, losing efficient and opportunity cost.