Budget Construction in Decentralized Autonomous Governments

This Course is offered with the support of the Consortium of Sectional Governments of Ecuador - CONGOPE; It will arrive with the opportunity to contribute to the construction of the budget corresponding to the year 2020 and contribute, from the vision of intermediate and local governments, to solidly structuring this fundamental tool for the fulfillment of government programs, and through it, development territorial, complying with regulations in all areas and enhancing the capabilities of financial teams.

The planned contents achieve both the integration of concepts about the public finance system and the application of specific tools for each of the phases of the budget cycle.

Objective

Understand and implement practical tools for managing the budget cycle in the GADs.

Specific objectives

1. Improve the articulation of the budget with the GAD planning.

2. Develop capacities for the preparation, presentation, implementation and settlement of the public budget

3. Promote compliance with the criteria for participation and guarantee of rights in budgeting.

4. Promote practices for the participatory construction of the budget and its social oversight.

Methodology:

Contact hours: Lectures, group work, case analysis.

Virtual classroom: Readings and questionnaires.

Autonomous work: Specific applications towards the budget of a GAD.

Total 40 hours:

26 contact hours,

10 hours in virtual platform

4 hours of autonomous work.

Module 1: Public Finance System:

1.1 System components 

1.2 Identification of sources of income 

1.3 Budget cycle 

1.4 Regulations of the financial administration system

Module 2: Guidance for Modern Public Budgeting:

2.1 Budgeting for results

2.2 Equity Approach in Budgets (Oriented Budget)

2.3 Open budget

2.4 The mandatory Plan-Budget articulation

Module 3: Participatory Budgeting:

3.1 Conceptual notions

3.2 Participatory budget models

3.3 Social control in participatory budgeting

3.4 Articulation of the participatory budget with PDOT and construction cycle.

Module 4: Technical standards of the budget:

4.1 Applicable regulations

4.2 Budget programming

4.3 Budget execution

4.4 Budget evaluation

4.5 Closure and liquidation

A certificate of approval of the course will be issued: "Construction of the budget in the Decentralized Autonomous Governments", with the academic endorsement of the University of Azuay through its Continuing Education Departments and IERSE.

The course is aimed at public officials in general, and particularly at personnel from the financial units or directorates of the GADs.

Emphasis is placed on provincial and municipal governments.

Some basic accounting concepts are required.

mgt. Rene Patricio Larenas Loor

General public: $40,00 

1187 Code

Cash in the Treasury of the University of Azuay

For the teaching and administrative staff of the UDA, the automatic discount to the payment role will be made, once they check the box "Payment role discount" when registering online. It will be discounted in a single installment, in the month of October 2019.

University of Azuay

Ing. Miriam Briones García: formacion.continua@uazuay.edu.ec