Análisis de la ejecución presupuestaria en el Gobierno Autónomo Descentralizado del Cantón Otavalo de la provincia Imbabura, período 2019 2020

Abstract

Abstract: The present investigation had the purpose of analyzing the budgetary execution of the Decentralized Autonomous Government of the Otavalo Canton in the periods 2019-2020, through the measurement of budgetary indicators. The income and expense budget documents, the annual operating plan, the development and territorial planning plan, the liquidated budget reports and the accountability reports of the entity were analyzed through a descriptive-explanatory investigation. The results obtained were presented in graphs and comparative tables that facilitated the interpretation and analysis of the information. The results show that the budgetary execution has not been carried out according to the planning of the GAD, due to socioeconomic and political factors that affect both the collection of income and the destination and efficient use of resources, leaving works, programs and projects unfinished, delaying the growth of the canton. These results also show the lack of commitment on the part of the GAD authorities in budget management and execution.