Evaluación presupuestaria del GADM del cantón Tisaleo provincia de Tungurahua, en el año 2015

Abstract

The Budget Audit of the Autonomus Descentralized Government in Tisaleo Canton, Tungurahua Province, in 2015 was carried out in order to avoid the mismanagement of funds and to achieve the efficient allocation of financial resources through the application of Budget indicators, the same wich will allow verifying if theinstitution complies effectively and efficiently. This enable to obtain the optimal use of each of the available resources such as: human, material, economic and nartural; proposing the agreed targets in the Anual Operating Plan. Certainly, all this helped to present the report to issue the conclusions and recommendations to comply with the provisions of the law of the Autonomous Descentralized territorial organic code, the budget regulatioins, and the Constitution of the Republic of Ecuador. Regarding to the stages of the budget cycle, it is necesary to take into account the timely control wich is a great suppport to the Financial, Acounting and Treasury deparment, Councilors to promote the development in Tisaleo in order to ensure the optimal the good living of the citizens by the performance of their functions of ensure the optimal use of the budget allocated for the construction of public Works and services.