Evaluación presupuestaria al Gobierno Autónomo Descentralizado Municipal del Cantón el Pangui correspondiente al período 2021

Abstract

The purpose of this research work was to conduct a budget evaluation of the Municipal Decentralized Autonomous Government of Canton El Pangui for 2021 to verify compliance with the institutional programs of the fiscal year. Once the current problems of the institution were known, the study's objectives were formulated, whose theoretical basis was contained in books, articles, and web pages, according to the context of the work. This study requested information on the initial budget, reviewed the income and expenditure budget documents, and reviewed the budget execution status for the 2021 period. In order to obtain more spontaneous and open information, surveys and interviews were conducted with those responsible for budget management and the director of the financial department. Nevertheless, we proceeded to analyze the budget and apply the different indicators with the data contained in the budget sheets to prepare the report with the respective results addressed to the Mayor of the GAD. The development of the evaluation was presented in tables and graphs accompanied by their analysis and interpretation. They were the starting point for visualizing the variations that supported the verification of the hypothesis. After the analysis of the programmed budget and the executed budget for the year 2021, it was determined that the programmed revenues were $11,922,639.17, of which $8,775,943.21 was executed. The programmed expenses were $11,922,639.17, of which only $8,003,577.70 was used. Finally, it was concluded that the budget needed to be fully utilized. Budget planning strategies were recommended to be improved to ensure that they are effective and do not interfere with the development of institutional programs