Análisis de ejecución presupuestaria en el Gobierno Autónomo Descentralizado del cantón Centinela del Cóndor, de la provincia de Zamora Chinchipe en los periodos 2019 - 2020

Abstract

Abstract: The present research work is based on analyzing the budget execution in the Decentralized Autonomous Government of the Centinela del Cóndor canton of the province of Zamora Chinchipe in the periods 2019-2020. The budget implementation about revenues and expenditures and the entity's annual operating plan were analyzed. For which research methods based on a non-experimental / documentary design were implemented, since the variables investigated were not manipulated, with regard to the execution of the budget between what was planned and executed, we have that in the year 2019 the programmed income was of USD 7,186,227.65, of which USD 5,962,847.65 was executed, the total programmed expenses were USD 7,186,227.65 where only USD 5,169,144.50 was used. As well as for the period of the year 2020, the programmed income were USD 8,704,021.00, being effected USD 5,935,861.33 and the total programmed expenses was USD 8,704,021.00, of which it was executed USD 5,602,034.83, on the other hand in financial management, the reduction of income in the GAD's sources of financing was evidenced, as well as limitations in the execution of the expenditure budget as a result of the COVID-19 health crisis, for which reforms and ordinances were proposed in order to comply with institutional planning, also creating ordinance reforms to be able to have a good solvency, identifying through indicators it´s level of efficiency and effectiveness in the programming of the respective periods.