Análisis de las etapas del ciclo presupuestario del GAD municipal del cantón Chordeleg, periodo 2019

In the last five years the municipal DAG of Chordeleg canton, has not carried out a detailed analysis of the stages of the budget cycle nor the measurement of the execution level of the management in the same way which is why this integrative project is carried out along with the search for recommendations to improve the efficiency and effectiveness of the objectives initially set by the entity. Throughout the development of the work, it is sought to measure the degree of performance and fulfillment of the proposed goals and identify the relevant events that may present problems for implementation at stages of the budget cycle and thus corrective actions are taken in the use of resources for the benefit of the canton. It is intended to provide feedback at each stage of the budget cycle and provide alternatives for improvement for the administration. To accomplish the proposed topic, it is applied techniques suggested by the public budget for the measurement of the degree of compliance, according to the regulations that follow each Decentralized Autonomous Government. In addition, it is analyzed the budget cards by applying the management indicators, effectiveness and efficiency, and budgetary financial indicators as well. The results show that there is an average level of compliance in the programming, implementation, evaluation and monitoring stages. This happened due to poorly readable documents, lack of documentation in reports and lack of preparation of the annual operational plan. That instrument that did not allow to clearly establish amounts for each project. However, the drawback found more representative, it is the increase of reforms for financial income since it accrued in half of the budgeted and that current income came to accrue in an amount greater than the coded, for which reason, the justification of the variations presented was requested. But no information is found about it, due to the change of authorities. The results show that there is an avera