“EVALUACIÓN PRESUPUESTARIA AL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL DE CATAMAYO, PERÍODO 2018 - 2019”

The present thesis work whose theme is "Budgetary Evaluation of the Autonomous Decentralized Municipal Government of Catamayo, Period 2018 - 2019" was executed in compliance with a prerequisite to opt for the degree of Engineer in Accounting and Auditing Accountant, Public-Auditor. To start with the investigative work we proceeded with the collection of information such as budget documents, budget execution status and the annual operating plan; so that in the latter it was identified that the budget of the programs and projects is not attached to reality; and when applying the budget management indicators a low level of efficiency and effectiveness was determined due to the lack of initial allocation; and finally a report was made detailing the findings, conclusions and recommendations that will serve to managers for decision making. The methodology used was mainly a theoretical study of the research topic that supported the practical part and was complemented with the collection of information until the end of the work, exposing the conclusions and recommendations in such a way that there is a relationship and coherence between theory and practice. It was concluded that the Decentralized Autonomous Government of Catamayo has not conducted budget evaluations for several years depriving the entity to know the shortcomings such as lack of initial allocation of resources for the implementation of projects registered in the annual operating plan causing them to be met in proportional part; because of this they constantly make budget reforms causing a low level of efficiency and effectiveness which affects citizens by not fulfilling the planned works.

• Huvudupphovsman: Merino Valdez, Francisco Javier (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2021
• Ämnen: CONTABILIDAD; EVALUACIÓN PRESUPUESTARIA; CATAMAYO
• Länkar: https://dspace.unl.edu.ec/jspui/handle/123456789/23914