Evaluación presupuestaria en el Gobierno Autónomo Descentralizado de la parroquia de Cumbe por el período 2016-2017

Abstract

The present titration work under the modality integrating project called "Evaluation to the Budgetary Cycle, in the Autonomous Decentralized Government of Cumbe Parish for the periods comprised 2016-2017", is oriented to evaluate each of the stages of the budget cycle through compliance of the legal provisions; with the purpose of being able to determine the degree of efficiency and efficacy in the administration of the resources assigned to the GADPR and the procurement of the institutional goals and objectives. The topic was developed from a quantitative and qualitative perspective, allowing us to apply a series of techniques such as: questionnaires and flow charts to each stage of the budget cycle; the application of indicators to the income, expenses, POA and works book; interviews with administrative staff, visits to the institution, review of files, etc. Among the main results obtained from the evaluation are: Cumbe's GADPR does not evaluate or monitor budget execution; similarly, it was determined that the entity depends almost entirely on the transfers of public funds by the State; besides, the lack of resources has caused that the programmed budgetary activities have not been properly developed, however, the execution of the projects programmed in both periods has had a favorable advance.