El presupuesto y gasto público del Gobierno Autónomo Descentralizado Municipal del cantón Mocha en el período de 2014 al 2015

Abstract

The present work of case analysis aims to identify the problems that are presented in the Municipal GAD of the canton Mocha in terms of budgetary planning and public expenditure, taking into account that the budget is prepared according to the reality of each entity, so its practical use depends on objectivity when making estimates of income, expenses and financing. The analysis of the budgetary planning process was carried out through the field research with the application of surveys to the workers of the different departments of the Mocha Municipal GAD to detect the current situation of the problem, which allowed to identify that the institution did not Effectively allocates resources for social welfare and community development projects. This is why the main purpose of the present case analysis is to develop policies and strategies to make the budget dynamic, effective and to improve the flow of expenditure so that welfare and works for the locality are forged and, in this way, good living.