Análisis al ciclo presupuestario del Gobierno Autónomo Descentralizado parroquial rural de Lican, periodo 2020

Abstract

This research aimed to analyze the budget cycle of the Decentralized Autonomous Rural Parish Government of Lican, period 2020, to understand how financial resources are planned, spent, and managed. This type of analysis ensured that the entity complies with the regulations in an efficient manner to meet the institutional objectives. For the development of the research, a quantitative approach was applied, with a non-experimental transactional design, a survey was conducted of 6 public officials and a documentary analysis of the POA, the budget and budget sheets of the GADPR of Lican were carried out. A series of shortcomings were recognized, such as inadequate revenue estimates, since only information from the previous year was taken as a reference, the budget execution schedule was not being prepared, the budget at the end of the fiscal period presented a deficit, and, therefore, there was non-compliance with some programs and projects. It was concluded that the GADPR of Lican has complied with each of the stages of the budget cycle, most of them in accordance with the provisions of the Organic Code of Territorial Organization. And it was recommended to the GADPR to implement the improvement of the budget cycle, with the purpose of correcting the deficiencies found