Análisis presupuestario de la rendición de cuentas del GAD del cantón Santiago de Quero, provincia de Tungurahua, periodo 2019-2020

Abstract

The objective of this research work was to perform a budgetary analysis of the accountability of the GAD of Santiago de Quero Canton, Province of Tungurahua, period 2019-2020, through the application of fiscal indicators to influence the improvement of its public management and optimize resources, which are essential for the development of the entity and the canton. For the development of the degree work, different research techniques and tools were taken into consideration, from which surveys were applied to the other senior members of the departments, where sufficient information was collected to reveal the reality of the entity concerning budget management. In addition, an internal control questionnaire was applied based on Control Standard 402 Financial Administration-Budget issued by the Office of the Comptroller General of the State, which establishes guidelines for the proper management of the process by public servants referring to budget management. This standard consists of 401-01 Control Responsibility, 402-02 Control before commitment, 402-03 Control before accrual, and 402-04 Control of the evaluation in the execution of the budget for results. For the analysis of the rendering of accounts, a study was established using tables and graphs of the initial funding, reforms, codified budget, accrued, collected, and paid income and expenses presented by the GAD for the period under study, in which the various changes in the budget and the percentage of execution of the different projects and programs were determined. To quantify budget management, the application of budget management indicators was used to assess the degree of efficiency and effectiveness in the direction of public resources as reflected in accountability, thus helping to improve general management and optimize resources