Análisis de la ejecución presupuestaria en el Gobierno Autónomo Descentralizado en el cantón Ibarra de la provincia Imbabura, período 2019-2020

Abstract

Abstract:The purpose of this research was to analyze the budget execution in the Municipal Autonomous Decentralized Government (GAD) of the Ibarra canton during the years 2019-2020, through the analysis of budgetary indicators taking into account consideration the budget item. The budgetary documents of income and expenses and the annual operating plan of the entity through type investigation descriptive, explanatory; determining a surplus in 2020 and a deficit in 2019, it was highlighted that the investment expense accounts were the determinants to define the deficit or surplus, the budgetary indicators showed non-compliance in the years 2019 and 2020 and with it the breach of the POA. The information was obtained from the extracted data from the Ibarra GAD website, the information from the Annual Operating Plan was considered corresponding to the pre-established years.