Análisis del ciclo presupuestario del Gobierno Autónomo Descentralizado Municipal de Guachapala, período 2016-2017

Abstract

The budget is essential within an organization especially if it is public, since its realization is mandatory, because this tool allows both the state and its entities and agencies to work under a standardized scheme, which is mainly regulated for COPFP and COOTAD. Our study topic called "Analysis of the budgetary cycle of the Municipal Autonomous Decentralized Government of Guachapala, period 2016 - 2017", was developed based on the qualitative and quantitative approach, to know if a follow-up was carried out to each one of the stages of the cycle budget, with the use of questionnaires, to measure the level of compliance with the standard and also analyzed the budget cards using indicators to determine levels of effectiveness, efficiency, financial dependence, among others. As a result of the work, we have been able to verify that the main deficiencies are in the programming stage since the programs and planned projects were not executed according to the programmed in the POA, because of the inclusion of new projects and the bad assignment of resources that were given to them, in which resources assigned for other works were used, the same ones that were mostly not executed, obtained a deficient execution of works. Likewise, this entity, being a small GAD, shows high dependence rates on transfers from the Central Government, and it is not self-sufficient, that is, the entity does not generate sufficient resources to cover the operating expenses of the same