Análisis de ejecución presupuestaria en el Gobierno Autónomo Descentralizado del cantón Manta de la provincia de Manabí, periodo 2019 - 2020

Abstract

Abstract: The purpose of the titling work was to analyze the budget execution in the Decentralized Autonomous Government of Manta in the 2019-2020 periods, through the measurement of budgetary indicators. The income and expense budget documents and the entity's annual operating plan were analyzed through descriptive, explanatory research. The results showed that budget execution was limited by factors such as the change of burgomaster, and consequently the diagnosis of weakened fiscal coffers given the constant responsibilities acquired since the previous administration, and especially due to the evident decrease in capital transfers from of the central government in the face of the adverse effects of the health crisis, generating as a result an adjustment in investment programs and the redirection of funds within certain budget items, among which are remunerations, goods for current use and consumption, infrastructure works , among other. However, the GAD, within its limitations, sought to provide citizens with quality goods, public services and infrastructure, guaranteeing social well-being.