Gestión presupuestaria en el GAD parroquial de Caracol en el período 2022

This study analyzes the budgetary management of the GAD Parroquial de Caracol during 2022. The main objective was to identify the causes of financial instability and evaluate budget execution to propose solutions that improve the management of public resources. The issue lies in the dependency on state transfers, uncertain revenues, and poor planning, which lead to significant discrepancies between projected and executed budgets. This has resulted in unfinished public works, delays in essential projects, and a negative perception of the local administration by citizens. The research employed descriptive and analytical methods. Interviews were conducted with the head of the treasury department to understand administrative shortcomings, and accounting documents and budgetary statistics were analyzed. Additionally, key financial indicators such as revenue efficiency, expenditure efficiency, and financial solvency were evaluated. The findings reveal that although current and capital revenue collection was adequate, expenditure management showed significant deficiencies in areas such as consumable goods and personnel expenses for investment purposes. The analysis concludes that a lack of planning, control, and transparency hinders the efficient execution of the budget, fostering community distrust and affecting local development. It is recommended to strengthen budget planning through comprehensive economic analyses, staff professionalization, the implementation of technologies for financial control, and the promotion of citizen participation.

• Автор: García Morante, Dolly Gabriela (author)
• Формат: bachelorThesis
• Опубліковано: 2025
• Предмети: Análisis; Eficacia; Gestión; Planificación; Contabilidad y Auditoría
• Онлайн доступ: http://dspace.utb.edu.ec/handle/49000/18011