Análisis de estados financieros de un gobierno autónomo descentralizado parroquial de la provincia de El Oro del período 2024

Abstract

This degree project aims to analyze the financial statements of the Parish Decentralized Autonomous Government (GAD) of El Oro Province for the 2024 fiscal year. The research seeks to evaluate the efficiency of public resource management through a technical analysis of the financial reports issued by the entity, such as the Statement of Financial Position, Statement of Financial Performance, and Budget Execution Statement. Parish-level GADs face limitations in regulatory compliance, weak internal control systems, and a lack of adequately trained personnel, which affects transparency and the efficient use of the budget. In this context, financial analysis becomes a fundamental tool for identifying weaknesses and proposing corrective actions. The study is framed within a qualitative approach, under the positivist paradigm and deductive method. Document analysis and structured observation were used as data collection techniques. The unit of analysis consisted of the financial statements for the year 2024, with administrative and financial personnel as indirect participants. Key dimensions analyzed include patrimonial structure, budget execution, regulatory compliance, and spending efficiency. The findings reveal an increase in institutional equity due to donations and improvements in financial outcomes. However, under-execution of 15% in public works, budget deficits, and weaknesses in asset registration and traceability were also detected. It is recommended to strengthen internal control, improve the quality of financial information, and enhance budget planning. This study contributes to public financial management and serves as a foundation for future research in the field of local government accountability