Evaluation of the planning process and the budget cycle for Decentralized Autonomous Governments

Abstract

The objective of this research was to design a management system and budget control. Given the nature of the investigation, a descriptive study with a non-experimental design was chosen, since no scenario was constructed with the study variables, failing that, the public budget and the internal control systems in their natural state were analyzed in El Tambo Intercultural Decentralized Autonomous Government (ETIDAG). The surveys were applied to the Departmental Managers, responsible for the administrative and financial processes of the entity; subsequently, the results obtained in this evaluation were analyzed, identifying that there is deficiency in budget execution, lack of budgetary control mechanisms and committed funds in the previous administration.

Keywords

• administración local
• tributación
• política fiscal
• presupuesto del estado
• presupuesto.