Análisis de la transparencia y rendición de cuentas del GAD cantonal de Durán, Ecuador. Períodos 2022 2024

Abstract

Abstract: The research enabled an evaluation of the transparency and accountability of the Municipal Decentralized Autonomous Government (GAD) of Durán during the period 2022 2024, considering compliance with Article 7 of the LOTAIP and the documentary evidence of the accountability process. The results demonstrated a high level of formal compliance with active transparency through the publication of supporting documents and required sections; however, gaps in information uploads were identified in certain months, as well as the need to improve the continuity and usefulness of the information. Regarding budget execution, corresponding to item (g), an improving trend was observed, as total execution increased from 61% in 2022 to 66% in 2023, which was surpassed by 70% in 2024, with the largest gap remaining in investment. In the subsequent monitoring process, weaknesses in follow-up and responsibility assignment were identified in 2022 and 2023; this situation improved in 2024, where progress was evidenced through a more formal system for tracking recommendations, although with a high volume still in process. Therefore, it was recommended to standardize LOTAIP publication practices in order to strengthen citizen deliberation and consolidate audit follow-up with a more useful transparency approach.