Evaluación presupuestaria al Gobierno Autónomo Descentralizado Municipal de Lago Agrio, periodo 2014 – 2015

Abstract

This present paper is about a budget evaluation to Decentralized Autonomous Government of Lago Agrio Municipality 2014-2015 to know if the Annual Operative Plan has been executed and make an analysis about the use of the allocation of the economic resources. The horizontal analysis and indicators in the execution of the projects and parameters to determine the current situation were carried out. According to the results, we show that this institution in the initial estimation compared to executed one has a value of 0.76 in the incomes; 0.78 in the owner´s equity incomes and 0.41 in the financing incomes, that is the incomes were collected according to the initial budget. In the budget execution of outcomes, it has an acceptable performance because the current outcomes returned 0.78; owner´s equity outcomes and the investment outcomes returned 0.62 and finally the financial outcomes showed a value of 0.80 because the institution took advantage the rising of the resources by the Government. It is concluded that DAG Municipal has liquidity funds but it has not been taken advantage to invest them in the public works of the canton. It is recommended to effect a detailed study of the Budget allocations, so that institution can invest and distribute them in the public works of the canton.