Evaluación del ciclo presupuestario al Cuerpo de Bomberos del Cantón Gualaceo, periodo 2021

Abstract

The present project aims to assess the budgetary cycle of the Gualaceo Fire Department during the 2021 period, with the purpose of determining the level of efficiency and effectiveness in managing financial resources, the degree of achievement of program and project objectives, and compliance with legal regulations. The project employed applied, descriptive, and explanatory research methods, utilizing investigative techniques such as internal control questionnaires and documentary analysis of the institution's budgetary income and expenditure records. The population and sample consisted of personnel from the entity and financial information from the 2021 period. Results revealed significant deficiencies in the programming stage, attributed to the absence of a designated Planning Unit and lack of supporting documentation. The stages of budget formulation, approval and execution reached a medium level of confidence. Budgetary evaluation attained a low confidence, revealing severe deficiencies including the absence of physical and financial evaluation of budget execution and inadequate controls for each budget stage. Finally, the closure and liquidation phase achieved a high confidence, although lacking evidence, about timely provision of liquidation.