Control presupuestario y su relación en la liquidez del GAD Municipal Santiago de Quero, cantón Quero, provincia de Tungurahua, período 2015

Abstract

The present investigation was carried out by making a budgetary control and its relation in the liquidity at Municipal DAG (Decentralized Autonomous Government), in Santiago from Quero. It was realized with the purpose of generating a model of budgetary control promoting a better economic management of entity, to guarantee the transparency at public resources and move towards the fulfillment of works, to establish financial management that allows access to the liquidity necessary for development of works and projects, for a sustainable development and growth at locality, thus generate institutional development and citizen. In order to carry out the research, the planned budget was verified with the executed budget, which showed that the planned projects were not fulfilled: it was necessary to use financial indicators in order to establish the liquidity and solvency training that entity has for its obligations, So it recommend that DAG carries out its planning and budget based on legal provisions and competencies that must be met by applying quarterly assessments to improve the quality of life its inhabitants through the execution of works.