Análisis de la ejecución presupuestaria en el Gobierno Autónomo Descentralizado en el cantón Puyango de la provincia Loja, periodo 2019 - 2020

Abstract

Abstract:The scope of this research work is an evaluation of the budget cycle of the Autonomous Decentralized Municipal Government of the Puyango canton, for the period 2019 and 2020. The main objective is to identify possible deviations in its preparation; also determine the causes and establish the respective recommendations so that this entity focuses on improving its performance and management. The analysis is carried out applying quantitative indicator analysis techniques. Especially, an evaluation was applied through efficiency indicators to the use of the municipal budget during both periods studied, both in 2019 and 2020. The fundamental pillar to carry out the examination was based on compliance with current legal regulations, both internal and external. Among its fundamental results, it is worth highlighting the fact that it has been able to evaluate the operation of the GAD of the Puyango canton from different perspectives: COOTAD, COPYF and from the internal regulations of the institution, as well as having been able to measure the performance and degree of execution of budgetary programs, activities and projects. Results that show the existing shortcomings and constitute the guidelines for improvement proposal.