Gestión presupuestaria y su incidencia en las partidas presupuestaria del GAD parroquial de Cañaquemada del periodo 2022-2023.

Abstract

The present research work is focused on the process and study of the Government Accounting of the Parochial GAD and the current regulations, the same one that has as objective to analyze the budgetary management of the Parochial GAD of Cañaquemada belonging to the Pasaje canton and its incidence in the budget items of income based on the provisions and rules of the Organic Code of Territorial Organization, Autonomy and Decentralization (COOTAD) and its accounting record. It is based on the analysis of the collection of information and the study of documents of the economic period 2023; emphasizing the application of the current accounting regulations and the COOTAD, in the registration of the integrated general journal and the correct management of the budgetary documents. The results obtained in this investigation allow a better analysis of compliance with the budget management carried out by the parish GAD to obtain its own resources and financing sources that allow the achievement of goals oriented towards efficient and effective management that strengthen the mechanisms of budget planning and programming for the fulfillment of the goals and projects proposed by the parish council for the benefit of the citizenry and to be able to provide reliable information for the accountability of the public institution.