Evaluación como herramienta de administración, del ciclo presupuestario en el Gobierno Autónomo Descentralizado parroquial de la Victoria del Portete, 2017

Abstract

The public budget is a tool that ensures compliance with the objectives established under the guidelines of the National Plan for Good Living, with the allocation of public resources through the coordination of the State and the Decentralized Autonomous Governments; It is also vitally important to carry out an evaluation of the budgetary cycle of public entities, which allows measuring the degree of compliance and at the same time making decisions in search of continuous improvement. Our integrative project entitled “EVALUACIÓN COMO HERRAMIENTA DE ADMINISTRACIÓN, DEL CICLO PRESUPUESTARIO EN EL GOBIERNO AUTÓNOMO DESCENTRALIZADO PARROQUIAL DE LA VICTORIA DEL PORTETE, 2017” allowed us to know the economic-financial and social situation of the Parish through the questionnaires applied to each of the stages of the budget cycle which allowed us to measure the level of confidence and risk to know the percentage of compliance with the regulations governing the GADs, in turn through the application of the budget indicators was evaluated the degree of compliance with the programs and projects initially established in the POA, which are directed to meet the needs of the community. Through the analysis of the budget cards, it was found that there was a low level of expenditure execution since one hundred percent of the resources initially allocated to carry out all the programs and projects initially planned were not counted.