Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal de Pallatanga, en la provincia de Chimborazo, durante el periodo 2021-2022

Abstract

The present research work, whose theme is Evaluation of the Budgetary Execution of the Autonomous Decentralized Municipal Government of Pallatanga, in the Province of Chimborazo, during the period 2021-2022, has the objective of evaluating the budgetary execution, for which a research approach such as quantitative research, exploratory and descriptive research level was used. The sample consisted of 9 officials of the Municipal Government of Pallatanga; observation, interview, survey and questionnaire were used as mechanisms for data collection. For the analysis of the information, the statistical analysis of the budgetary indicators was applied, followed by a horizontal analysis that will allow me to measure the degree of efficiency and effectiveness in the use of public resources. The results showed that the Municipal Government does not have an adequate management, does not carry out self-management activities that would allow it to pay its budget and has not established policies to collect funds in a timely manner, which forces it to carry out constant budgetary reforms and, finally, it proceeded to define corrective measures for the better development of the Municipal Government. In this sense, it is concluded that the Autonomous Decentralized Municipal Government of Canton Pallatanga did not have a proper control and, therefore, obtained a low tax collection as a result of the pandemic and lack of self-management, in turn, did not have an adequate budget to help good planning which caused low own income of the entity