Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal de Riobamba, cantón Riobamba, provincia de Chimborazo, periodo 2021 – 2022

Abstract

The purpose of this research work was to evaluate the budget execution for Gobierno Autónomo Descentralizado Municipal of Riobamba canton, Chimborazo province, period 2021 - 2022, through the application of budget indicators aimed at measuring the management in the use of financial resources. The methodology implemented had a quantitative and qualitative approach. A non-experimental design was used because the variables described were not modified. the study population was the personnel of the institution. A documentary and field research was applied to obtain the respective information through methods, techniques and instruments such as the survey made to the managers and public servants of the Financial Management Department and the Mayor's Office. Through this methodology it was determined that the entity did not execute the budget in its entirety due to excessive decreases and increases in each budget item, in addition there were irregularities in the development of the operational administrative activities of the budget cycle causing an inadequate level of efficiency, effectiveness, self-sufficiency, solvency and financial autonomy. In this context, it is concluded that the organization had a budgetary imbalance within each fiscal period causing public works, projects and programs to remain unfinished, therefore it is recommended to implement strategies and actions to improve budget management and to distribute financial resources appropriately.