Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado municipal del cantón Taisha, período 2020-2021

Abstract

The objective of this research work was to evaluate the budget execution of the Municipal Decentralized Autonomous Government of Taisha Canton, period 2020-2021, in accountability and transparency in the management of its public resources. This evaluation of budget execution aimed to demonstrate to the canton inhabitants the transparency in the use of public resources and the distribution of the participatory budget. This research includes surveys carried out to the different officials of the GAD of the Taisha canton, which facilitated the analysis of the other processes with which the budget is executed in the institution. The findings of this process determined a need for continuous budgetary evaluations, which implies a delay in the delivery of work. There are constant changes in fiscal reforms, which leads to mistrust on the part of the inhabitants. The Financial-Administrative department must carry out plans, programs, and projects under the GADM's Annual Operating Plan, thus impairing the proper use of public resources and the proper implementation of projects. The budgetary indicators were essential for the analysis resulting in the efficiency and effectiveness of using income and expenses assigned to the institution. As a final recommendation, it is worthwhile that both the financial director and the mayor of the city keep on meetings addressed to the execution of the budget. The financial director is in charge of carrying out the strategic plan, so his coordination with the local authority is crucial. They must conduct semi-annual reports developed by the head of accounting and budgets and use discreet actions to improve the fulfilment of the goals and objectives. These actions will demonstrate transparency in the use of resources of the canton and an increasing level of reliability and trust in its inhabitants