Yenny de Jesús Moreno-Salazar, Tannia Sarango Calva, Yolanda Margarita Celi Vivanco, Ximena Yadira Naranjo Ruiz
This study examines budget management in the Decentralized Autonomous Governments (GADs) at the parish level, emphasizing the importance of transparency in public resource administration as a mechanism to promote accountability and prevent corruption. The main objective was to apply budgetary indicators to the Tacamoros Parish GAD, located in Sozoranga, Loja Province, during the fiscal periods 2021–2022, in order to evaluate the efficiency and effectiveness of budget allocations. A quantitative and descriptive approach was adopted, employing data collection and analysis tools based on the guidelines of the Organic Code of Territorial Organization, Autonomy, and Decentralization (COOTAD) and the Organic Code of Planning and Public Finance (COPFP). The results reveal that the budget cycle achieved a confidence level of 82.93%, with an associated risk of 17.07%. Likewise, revenue execution compared to the programmed figures reached 49.13% in 2021 and 69.15% in 2022, while expenditure execution was 59.47% in 2021 and 50.33% in 2022. The study concludes that strengthening long-term strategic planning and promoting greater financial autonomy in parish-level GADs are essential to ensure more efficient budget management for the benefit of the community.