Análisis de ejecución presupuestaria en el Gobierno Autónomo Descentralizado del Cantón Sígsig de la Provincia del Azuay en los periodos 2019 - 2020

Abstract

Abstract: The budget of the GADs is structured according to the system of rules, processes, and activities, which are managed with the purpose of managing income and expenses based on the National Development Plan. In this context, the present research work has the general objective of analyzing the budget executions that have been developed, as assigned in the Municipal GAD of the Sígsig canton in the periods 2019 - 2020. The analysis was developed applying the technique of indicators of quantitative type. To carry out the titling work, it was based on compliance with legal provisions, an evaluation was carried out through efficiency indicators to verify the adequate use of municipal resources, in addition, the shortcomings, good performance and degree of execution in the different projects carried out by the GAD. The results obtained indicate that the GAD of the Sígsig canton had a significant impact on the execution of projects and preparation of works due to the covid 19 pandemic, for this reason the objectives were not fully met.