Ejecución presupuestaria al grupo de gastos del Gobierno Autónomo Descentralizado Parroquial Rural de Febres Cordero de los períodos 2021- 2022

The present case study is carried out in the Rural Parochial Decentralized Autonomous Government of Febres Cordero, with the objective of evaluating the budget execution of the public institution in the period 2021 and 2022. The applied methodology consisted of a quantitative approach, documentary research and field, documentary analysis techniques and interviews with their respective research instruments, which were directed to the accountant of the institution and the budget records. The results were that the current expenses for the 2021-2022 period have a compliance percentage of 99.05% and 95.65% respectively, which means that the GAD has not presented major problems in covering its short-term financial obligations. The public institution only achieved less than 70% compliance with the investment expense budget, which does not comply with the provisions of the Organic Code of Territorial Organization, Autonomy and Decentralization with respect to the budget allocated to non-permanent expenses. The analysis of budget execution in the public institution made it possible to show that the groups of investment and capital expenditures in the two periods analyzed have negative and high percentage variations compared to the other groups. The permanent and non-permanent expenses for the 2021 period do not comply with what is established in the budget, while the expenses for the 2022 period do comply. As conclusions, the management of the public Institution has not been completely effective because it has not adequately fulfilled the budget allocation for each item.

• 第一著者: López Santana, Alixa Joely (author)
• フォーマット: bachelorThesis
• 出版事項: 2023
• 主題: Presupuesto; Ejecución Presupuestaria; Cédulas Presupuestarias Y Ciclo Presupuestario
• オンライン･アクセス: http://dspace.utb.edu.ec/handle/49000/15306