Evaluación a la gestión presupuestaria del Gobierno Autónomo Descentralizado Municipal del cantón El Chaco, provincia de Napo, periodo 2014-2016

Abstract

This research work is an assessment of the Budgetary Management of the Municipal Autonomous Decentralized Government of El Chaco canton, period 2014-2016. The purpose of this analysis is to determine the efficiency and effectiveness of budget management, verifying the degree of compliance of the scheduled with the executed. The research was done through observation, historical, documentary, and field. Information was obtained through surveys conducted to the Municipal Council and officials of the Financial Department. The indicators allowed examining the degree of compliance of programs, projects, and institutional objectives, according to the basic needs of the community. From the results obtained, it was possible to emphasize that the municipality has a poor compliance regarding the scheduled with the executed; since the indicators as, tax income is deficient in the three years, in addition, public works tend to be smaller as the years go by, that is, the entire budget was not executed or compromised. It could also be determined that only 82% of budgeted revenues were executed. It is recommended to apply the corrective measures in the findings to improve the management of the GAD, in the tax income and execution of public works, to achieve balance in the budgetary management of the institution.