Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón El Pan, período 2016

Abstract

In the present titling work. an analysis is made to the phases of the budgetary cycle of the canton El Pan based on the provisions of the Organic Code of Planning and Public Finance the present investigation consists of four chapters in the first, the general background of the Autonomous Decentralized Government of Canton El Pan is written where the limits are described. the communities that are within the canton, the population, the mission, the vision, the values and constitutional principles, the objectives, the organic structure of the GAD, the works that have been made according to data Population census data in 2010 and projects carried out in 2016.

In the second chapter the theoretical framework is made known on which the research will be based, as the budget and the importance, the structure, the grouping, the principles, the phases of the budget cycle; programming, formulation, approval, execution, evaluation and monitoring, closure and liquidation. On the other hand, the budget indicators are shown the same ones that will be analyzed and interpreted.

In the third chapter the analysis is performed of each phase of the budget cycle, through the application of questionnaires and the application of budgetary indicators in this way determining the flaws that were found and the causes for which said inconveniences occurred.

In the fourth chapter the conclusions were determined analyzed in the previous chapter in this way the respective recommendations were given the same ones that should be taken into account in the later.