Evaluación a los ingresos municipales, para el Gobierno Autónomo Descentralizado Municipal del cantón Aguarico, periodo años 2014 y 2015

Abstract

The present research work is an revenue evaluation of Decentralized Autonomous Municipal Government of the Aguarico canton, years 2014-2015, with the purpose of this work is to analyze the implementation of the Budget Audit, verifying the degree of compliance with legal provisions, determining the efficiency and effectiveness in the management of resources based on objectives and goals planned, what will serve as support in the decision making at the moment of formulating the following budgets in the institution on the part of authorities, officials and technical staff, responsible for this process. Methods and financial indicators were used for its development. The results obtained from the present assessment, it is possible to stand out the fact that the municipality has a high financial dependence that borders the 80%, its dependence on resources in based on the allocations of the state and not of self-management, it is recommended to establish corrective measures that reduce this indicator. In addition it has been established that the estimate of the revenue should be technical, as clearly establishes the Organic Code of Organization, Autonomy and Decentralization, which suggestion was made in same way in the corrective measures to minimize weaknesses established in the present assessment, through the application of the different indicators