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

Abstract

Abstract: This study analyzed the transparency and accountability practices of the Pedernales Municipal Government (GAD) during the 2022 2024 period. Its objective was to evaluate compliance with the regulations established by the Constitution of Ecuador and the Organic Law on Transparency and Access to Public Information (LOTAIP), based on Article 7 for 2022 and Article 19 for 2023 and 2024. To achieve this, the institution s official website was examined, as it is the only platform used by the GAD to disclose information related to the accountability process. The analysis identified several weaknesses that compromise transparency, including missing documents, inactive hyperlinks, and the use of unsupported file formats that limit access to information. Despite these issues, financial planning showed a balance between revenues and expenditures, suggesting sound budget management. In conclusion, the findings reveal deficiencies in the review and internal control of the information published by the institution. As a result, the transparency process appears to function more as a formal compliance requirement than as an effective mechanism for ensuring public trust and confidence in local government management.