Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado de la parroquia Quingeo. Período 2016

Abstract

The Integrating Project detailed below, called "EVALUATION OF THE BUDGET CYCLE FROM THE DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE QUINGEO PARISH. 2016 PERIOD" aims to analyze the budget cycle stages to check compliance with the goals and objectives established by this Entity, in order to make correct decisions through the efficient and effective use of resources, favoring the development of the parish. For this study, techniques and methodologies suggested by the public budget were applied, with the purpose of establishing the degree of compliance with the stages of the budget cycle in accordance with regulations established for the Decentralized Autonomous Governments; in addition, budget cards are analyzed through the application of management, effectiveness, efficiency and financial indicators. One of the most important components of the budget cycle, for a Decentralized Autonomous Government, is the elaboration of the Annual Operating Plan for Investments (POA). This instrument makes it possible to establish the investment amounts for each project, the execution timeline, the results generated by each of the projects, people responsible for the execution of the project, among other aspects. From the analyzed information obtained in the parish Decentralized Autonomous Government (GAD), one of the most important problems found is the unavailability of the parish POA, which leads to many difficulties in investment management, especially in those related to budget programming and the corresponding execution.