Ejecución Presupuestaria del Gobierno Autónomo Descentralizado del Cantón VINCES del periodo 2023.
The case study on the "Budget Execution of the Decentralized Autonomous Government of the Vinces Canton in the 2023 period" addresses the issue of discrepancies between projected and executed budgets, raising concerns about the effectiveness of public fund utilization. Justified by the nee...
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| Format: | bachelorThesis |
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2024
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| Online Access: | http://dspace.utb.edu.ec/handle/49000/17194 |
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Add Tag | Summary: | The case study on the "Budget Execution of the Decentralized Autonomous Government of the Vinces Canton in the 2023 period" addresses the issue of discrepancies between projected and executed budgets, raising concerns about the effectiveness of public fund utilization. Justified by the need to analyze these discrepancies to improve efficiency and transparency in resource management, the main objective is to examine the budget execution of the GAD of Vinces through the analysis of the 2023 budget schedules. A mixed-methods approach was used for data collection, including document review and interviews with the chief financial officer, revealing that economic recession and inefficiency in revenue collection were key factors in the deviations. The results showed adequate efficiency in revenue collection, especially in investments, but significant inefficiencies in investment expenditure execution, suggesting the need to improve planning and management processes. The conclusions emphasize the importance of strengthening internal control mechanisms, staff training, and implementing a robust risk management system to optimize public resource administration and effectively achieve institutional objectives. |
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