Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal de Santiago de Pillaro, periodo 2021-2022

Abstract

The "evaluation of the budget execution of the Municipal Decentralized Autonomous Government of Santiago de Píllaro, period 2021-2022" was developed since the institution did not carry out evaluations of the budget cycles, which is why it is unknown whether there are shortcomings in revenues and expenditures. Therefore, this research work aimed to evaluate the budget execution of the GADM Santiago de Píllaro by applying indicators to measure the use of institutional resources. The methodology used in the research was a mixed approach, that is, both qualitative and quantitative; these were used for the interview and data collection, respectively; in addition, several levels of research were applied, among them the descriptive level, to describe the daily activities and situations that the GADM goes through, A non-experimental design was involved since the variable is not altered, the methods used were the deductive and inductive method, the first one is used in the theoretical framework because it goes from the general to the specific. The inductive one is because the research starts from a particular term and moves to the general; finally, the survey and interview were applied. Through the tools above, it was identified that the facilities do not adequately monitor the execution of works, projects, and programs to know where the possible delays are at the time of delivering the planned works. In this context, it is concluded that GADM Santiago de Píllaro has a poor allocation of expenses; since the GADM does not plan correctly and does not take into account those expenses incurred within the period, the Annual Operational Plan consists of different social care programs that were closed during the pandemic and that are currently no longer being executed.