Examinando por Autor "Lojano Mendia, Katy Maribel"
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- ÍtemAcceso AbiertoGESTIÓN PRESUPUESTARIA Y CALIDAD DEL GASTO DEL GAD PARROQUIAL DE TADAY, PERIODO 2020-2022(Universidad Católica de Cuenca., 2023) Lojano Mendia, Katy Maribel; Reyes Cárdenas, Narciza Azucena; 0302637541; ., .This research aimed to analyze the management of budgets and the quality of spending in the Taday decentralized autonomous government Parish (GAD by its Spanish acronym) for the period 2020-2022. To this end, a theoretical framework was built, comprised of the scientific contributions of recognized authors; it served as a basis for analyzing the elements inherent to the study variables. It presented three studies referring to the research topic. A methodology of bibliographic research and budget reports was developed to identify the Budgetary Management and Quality of Expenditure in the Taday GAD Parish from 2020 to 2022; therefore, content analysis and interviews were utilized. The results showed that the GAD complies with budget execution in accordance with the law, with most of its income coming from state transfers, which finance the permanent operating expenses and the fulfillment of the Development Plan through developed projects, including those not completed in the previous administration. It is concluded that it is essential to comply with the budget cycle with effectiveness, efficiency, and economy, which impacts the spending quality, permitting greater transparency and benefit to the community.