| Özet: | The objective of this study was to analyze compliance with phases of the budget cycle of the GAD San Fernando, in accordance with the main legal norms, such as COOTAD, COPYFP and Technical Budget Standards; since this institution does not currently have mechanisms for budget evaluation.
Different qualitative information collection tools were used such as interview questionnaire, secondary information analysis and visits to the entity. Applying indicators technique was used to determine the annual budget execution, the degree of compliance with the objectives set, and the level of efficiency and effectiveness of income and outlay.
The results of this study indicate that the stages with the greatest deficiency in compliance are: Formulation, Execution and Evaluation, due to the following reasons: lack of the respective provisional estimate of income and lack of both fixed expenditure quotas and budget evaluations.
In addition, a low level of compliance with budget execution was identified, due to the fact that some of the projects were not carried out due to lack of coordination and planning between the municipality and citizen representatives.
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