Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón San Bartolomé de Déleg, periodo 2017

Abstract

The present titration work is developed with the purpose of knowing the management of the GAD officials of the San Bartolomé de Déleg Canton of 2017, as well as analyzing the phases of the budget cycle that are required to comply with the public level bodies as established by current regulations, to measure the effectiveness and efficiency in the management of resources assigned to the entity for compliance with planning.

For the general analysis, a methodology of quantitative analysis was applied through the use of indicators that guide for them the contribution of goods and services provided for the performance and achievement of the plans of the plans and public policies, obtaining a 76, 57% in the efficiency indicator on the realization and use of the budget and a 59.86% efficiency with respect to the number of completed works. Likewise, an examination was carried out on the budget autonomy of the municipal GAD, obtaining an autonomy of 22% and a financial dependence of 63%, this means that the structure of the budget required a large part of transfers, donations and financing.

The analysis of the budgetary cycle has been done through the use of questionnaires, performing it in each phase, obtaining in the high total confidence (78%) and high risk (22%) data that exposes the reason of each risk level and Trust according to each stage.