Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal del cantón Chunchi provincia de Chimborazo, período 2021-2022

Abstract

The Gobierno Autónomo Descentralizado Municipal del Cantón Chunchi presented different irregularities in terms of non-compliance with works, projects and activities, which leads to incidents in budget execution, therefore, the objective of this investigation was to evaluate the budget execution of the Decentralized Autonomous Government Municipal of Chunchi, province of Chimborazo, period 2021-2022, through budgetary techniques and indicators which allowed measuring the level of efficiency and effectiveness in the use of resources. The methodology implemented had a qualitative and quantitative approach, a non-experimental longitudinal design was used since the described variables were not manipulated and it was developed in different periods; The study population was the entity's officials, a documentary investigation was applied where useful information was obtained, through methods, techniques and instruments, therefore, the survey was applied to the servers of the financial and administrative department. Using this methodology, an analysis of the budget structure of the level of execution of income and expenses was carried out according to the results of budget execution, where it was possible to determine non-compliance with works, plans, public projects and activities, which makes it impossible equitably the growth and development of the canton. In this context, it is concluded that the entity does not carry out plans, programs and projects in accordance with the Annual Operating Plan of the GADM, thus harming the proper use of public resources and the adequate implementation of projects, which is why it was recommended to use actions to improve the compliance with the proposed strategic goals and objectives, and demonstrate to the inhabitants of the Chunchi canton transparency in the use of resources.