Evaluación de la ejecución presupuestaria del gobierno autónomo descentralizado parroquial rural Ducur, cantón Cañar, provincia de Cañar, año 2021

Abstract

The objective of this study was to evaluate the budgetary execution at the Gobierno Autónomo Descentralizado Parroquial Rural Ducur (GADP), located in Cañar canton, province of Cañar, year 2021. In this context, an interview was carried out with the president of the GADP and a survey of the personnel who work in the GADP Ducur, in order to know the internal and external processes to reach budget execution. The information was extracted by applying a mixed research approach, in which qualitative and quantitative data were obtained with a retrospective cut. Therefore, a documentary and cross-sectional investigation was established to understand how the available resources are managed in the time provided by law. The results obtained justify that the entity lacks an adequate evaluation, that is, a detailed follow-up of the budget execution is not carried out, thus existing a deficient management of the assigned resources, which leads to the waste of the assigned budget. In addition, they are supported by the analysis of financial statements and the application of financial indicators, which resulted in an execution of 61.31% at the income level, while the budgetary expense document presented 50% of budget compliance, which indicates that the pertinent actions were not carried out to comply with the planned programs and projects. It is recommended to determine the item that has the least execution, in order to make timely decisions that allow compliance with the established planning, in the same way a periodic follow-up of the fulfillment of the institutional goals and objectives must be carried out, aimed at having greater precision in the allocation and progressiveness of resources, in order to improve the living conditions of the population in this rural sector.