Análisis de la ejecución presupuestaria en el gobierno autónomo descentralizado en el cantón Girón de la Provincia Azuay, periodo 2019 - 2020

Abstract

Abstract: In the study and analysis of the management of public funds, the budget execution stage is considered crucial, since it has a direct impact on the implementation of programs and projects, where the focus is the evaluation of compliance and continuous improvement. In this context, the objective of the research is to analyze the budget execution in the Decentralized Autonomous Government of Girón during the periods 2019-2020. To meet this objective, a mixed research approach is adopted that combines quantitative and qualitative elements based on the information presented by the GAD of Girón. The results show that the GAD in 2020 had to focus on compliance with plans and programs that contribute to mitigating the health emergency caused by the COVID-19 pandemic. Similarly, the budget execution in 2020 is only 67, 86% of income and 56.73% of expenses, which is attributed to a lower income from the Central Government that affected the achievement of objectives.