Análisis del gasto público ante la emergencia sanitaria y propuesta de optimización de recursos del Gobierno Autónomo Descentralizado Municipal del cantón Guaranda, provincia de Bolívar, periodo 2020

Abstract

The purpose of the present study was to analyze public spending againts the health emergency and a proposal to optimize resources at the Municipal and Decentralized Autonomous Government (GAD) of Guaranda, located in the province of Bolivar, period 2020; for which a recognition was carried out and determined how public resources have been managed and distributed. In addition, it was pertinent to carry out a detailed analysis of budget certificates from 2019 to 2020, in order to be able to analyze variations and apply efficiency and expense indicators to detennine real and precise amounts. The methodology applied a mixed approach, that is, a qualitative and a quantitative analysis, the level of research was exploratory as it allowed to investigate, discover, detect and review certain events, situations or scenarios under study. It was a descriptive study as it was posible to know both positive and negative events. Mitigating risks detected within the institution. A doeumentary and field research was applied and explicit information was obtained through research techniques such as a questionnaire and an interview. The target population consisted of 17 people who work at the financial department of the Municipal GAD of the Guaranda. As a*pnclusion, a considerable variation could be confinned within the expenses incurred during 261s and 2020 and it showed a budget decrease round -12.45% granted by the Central Government of Ecuador. On the other hand, with the application of efficiency indicators, it was posible to verify that, although the budget was reduced this vear, the GAD was able to fulfill its planned commitments and obligations. The institution is recomended to create an emergency fund in the future