Análisis de la ejecución presupuestaria en el Gobierno Autónomo Descentralizado cantón Latacunga de la provincia de Cotopaxi, en los periodos 2019-2020

Abstract

Abstract: The Decentralized Autonomous Governments (GAD) enjoy political autonomy, administrative and, above all, financial; Therefore, the objective of this research is focused on the budget execution of the GAD Latacunga during the years 2019 and 2020; HE analyzed the origin of its sources of financing and the operation of the institution. Given the nature of the information with which we worked, we opted for an investigation of the type descriptive and worked directly with the documentary information obtained from the GAD. In addition, a deductive analytical methodology was used for the study of the budget, which allowed detailed review by group, account, origin and destination. some were found positive aspects, such as efficient tax collection management, the demarcation of the problems of the locality and the creation of action plans to solve them. Without However, the GAD failed to efficiently manage the budget, which led to the failure to meet strategic goals and objectives.