Evaluación de Transparencia en el Manejo de Fondos Públicos en Obras Civiles del GAD de Cuenca, Ecuador: un análisis entre el año 2018 y el 2023

Abstract

Abstract: This study analyzed the management of public funds allocated to civil works by the Decentralized Autonomous Government of Cuenca during the period 2018 2023, with an impact on the level of active transparency according to the Organic Law of Transparency and Access to Public Information. The research was quantitative/descriptive, using the Active Transparency Index evaluation form as the main instrument, applied to the 21 items of Article 7 of the LOTAIP, refined with documentary analysis of official reports and triangulated with a survey of 74 contractors and an interview with an employee of the GAD. The results indicated that the Cuenca Municipal Government maintained a high level of transparency, with ITA values ​​ranging between 0.75 and 0.88, showing a trend toward improvement by 2023. However, recurring gaps were identified in indicators, demonstrating formal and discontinuous compliance in certain periods. These results confirm that, despite progress in the publication of basic administrative information, restrictions remain in substantive transparency and effective accountability. It was determined that active transparency is a necessary but insufficient element to ensure efficient and reliable management of public resources, requiring its implementation with robust institutional control procedures and citizen participation.