Ejecución presupuestaria del periodo 2023 del Gobierno Autónomo Descentralizado Parroquial Rural de la Isla de Bejucal, perteneciente al cantón Baba.

The present case study titled "Budget Execution for the Fiscal Year 2023 of the Decentralized Autonomous Rural Parish Government of Isla de Bejucal, Canton Baba" addresses the issue of discrepancies between planned budgets and their actual execution. This situation, reflected in the differences between initial and adjusted amounts, highlights challenges in the financial management of the GAD, justifying the need for this analysis to identify and understand the causes of these variations. The main objective of this research was to evaluate the budget execution of the GAD by analyzing the budget statements for the year 2023. A combination of qualitative and quantitative analysis, including interviews and document review, was used to obtain a comprehensive view of financial management. The results showed significant discrepancies between planned and actual income and expenses, reflecting deficiencies in the mechanisms of revenue collection and budget planning. The conclusions emphasize the need to implement more effective collection strategies and improve budget monitoring and control to better align financial projections with reality, thereby optimizing the management of public resources.

• Autor principal: Espinoza Reinoso, María José (author)
• Format: bachelorThesis
• Publicat: 2024
• Matèries: Evaluación; Gestión; Planificación; Control; Presupuesto
• Accés en línia: http://dspace.utb.edu.ec/handle/49000/17162