Estudio de la ejecución presupuestaria en el GAD Municipal del cantón Echeandía y su incidencia en el cumplimiento de obras públicas, año 2024

Abstract

This research analyzes the budget execution of the Decentralized Autonomous Municipal Government of the Echeandía canton and its relationship to the completion of public works projects during 2024. The study was conducted at the macro, meso, and micro levels, encompassing the provincial context of Bolívar, cantonal management, and the direct execution of projects by the Municipal Government, using a mixed-methods approach of a descriptive and correlational nature. This approach allowed for the examination of the processes of planning, allocation, execution, and control of the budget, as well as the physical and financial progress and quality of public works. The findings demonstrated an adequate correspondence between budget execution and institutional planning instruments, such as the Annual Operating Plan and the Development and Land Use Plan, in addition to the existence of financial monitoring and control mechanisms. Despite this, the completed works achieved satisfactory levels of quality and public acceptance, confirming a direct relationship between budget execution and the completion of public works. Actions were proposed to strengthen planning, physical and financial monitoring, risk management, and citizen participation, with the aim of optimizing the efficiency, transparency, and sustainability of municipal management.