Evaluación presupuestaria al Gobierno Autónomo Descentralizado de la provincia de Chimborazo del período 2016 - 2018

Abstract

The objective of the degree work was to carry out a Budgetary Evaluation to the Decentralized Autonomous Government of the Province of Chimborazo from the 2016 - 2018 Period, due to a series of irregularities that were presented to the public opinion, the application of the topic was necessary. Initially, the bibliographic consultation of various means was carried out, including the legal regulations that allowed the proposal to be structured, the methodology that was implemented was descriptive, key aspects of planning and budget were identified, indicators were applied, determining that several of the projects were not complied in the time and conditions agreed, having a direct impact on the performance of the resources. In the first period 92% of the budget was executed, while in 2017 it was 84%, finally in 2018 it was 88%, as a consequence a reduction in the budget of each period is evident. In conclusion, it was known that in the three periods the income was not as expected, exceeding the self-management income and receiving lower values for transfers from the Central Government, they have a plan that has not been properly executed, presenting variations that affect the results both in works as in budget execution. Therefore, it is recommended to carry out an analysis of the budget information in the periods determined by law, to correct the deficiencies in collection and to apply the actions to comply with the plans, programs, and projects that are carried out with public resources.