Evaluación a la gestión presupuestaria del Gobierno Autónomo Descentralizado Municipal de Francisco de Orellana, periodos 2015 - 2016

Abstract

The present evaluation to the budgetary management of the Gobierno Autonomo Descentralizado Municipal de Francisco de Orellana, periods 2015-2016, has as purpose to analyze the application of the budgetary evaluation, verifying the degree of compliance of legal dispositions, determining efficiency in the resources management in function of objectives and programmed goals. For the evaluation development, the budget structure was determined, an analysis was made of the budget execution and financial indicators were applied obtaining the following: the Municipal GAD has a high financial dependence that borders on 80%, that is, its dependence of resources is based on state assignations and but not of self-management, in addition, it has been established that the income estimation should be made in a technical manner, as it is established in the Code of Organization, Autonomy and Decentralization. It is recommended to establish corrective measures to reduce the financial dependence on the state assignation part. It is also suggested that corrective measures be taken to minimize the weaknesses established in the present evaluation, through the application of different indicators.