Análisis de la Ejecución Presupuestaria en el Gobierno Autónomo Descentralizado del Cantón Palora de la provincia de Morona Santiago en los periodos 2019-202

Abstract

Abstract:The objective of this study was to analyze the budget execution in the Government Decentralized Autonomous of the Canton Palora de Morona Santiago in the periods 2019 and 2020 that have been achieved according to the assigned budget; and their budget lines are liquidated based on the planned plans and programs, to determine the efficiency and effectiveness of budget execution; For this, a methodology based on a descriptive approach with quantitative and documentary guidance that through the calculation of budgetary indicators, the efficiency and effectiveness of the management of its authorities, evidencing poor budgetary management of income and expenses, without the guide of activities provided by the schedules of the Operational Plan is found Annual; managing to measure the efficiency of the execution of expenses in the 2019 period of 39.90% and with the same indicator in 2020 it reached 42.50% management, results that show that was not executed in its entirety due to lack of monitoring and control at the management level internal, adding in 2020 the pandemic restrictions.