Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal del cantón Cevallos, periodo 2021

Abstract

The objective of this project was to evaluate the budgetary enforcement of the Municipal GAD of Cevallos Canton, period 2021, through the application of budgetary indicators, to determine the level of efficiency and effectiveness of budgetary management, for which, the budgetary documents, the budget execution status, and the POA were applied. The methodology was a mixed approach, with an exploratory, explanatory, and descriptive scope, the design was non-experimental, cross-sectional, and observational. The sample consisted of the 14 officials of GAD of Cevallos Canton; as mechanisms for the collection of information, observation, survey, and questionnaire were applied. For the analysis of the information that was applied, the statistical analysis of frequencies is a technique that is used to describe and understand the data by counting the frequency. This information was often represented in a histogram or a frequency table that allowed patterns and trends to be identified. Regarding the development of the proactive framework, first, the general information of the Municipal GAD of Cevallos was indicated, then the legal basis was detailed, and, finally, the practice was carried out where a comparative horizontal analysis of the budget enforcement of the 2020 period was carried out. -2021, in addition, budget management indicators were applied to finally prepare an evaluation report on budget enforcement. Concluding that in the Municipal GAD of Cevallos, the execution of the income was 93.15%, which indicates adequate, timely management and that encourages the participation of citizens in obtaining income for the benefit of the community. However, the level of implementation of expenses was only 70.66%, which indicates that the GAD has not fulfilled its objectives and goals because there has not been adequate management of the resources