Variation in income and expenditure of the Municipal GAD of the canton of San Francisco de Puebloviejo, period 2022-2023

Abstract

This study analyzes the variation in revenues and expenditures of the Decentralized Autonomous Government (GAD) of the San Francisco de Puebloviejo municipality during the 2022–2023 period. The main objective was to identify the structural and circumstantial causes that affected budget execution, as well as their consequences on planning, service delivery, and project development. Among the most relevant factors identified are the high dependence on state transfers, the low collection of own revenues, and limited financial planning. Through a mixed methodology, combining document analysis and semi-structured interviews, a partial budget execution was evidenced, directly affecting the completion of priority projects such as drinking water, road infrastructure, and urban equipment. Likewise, a disconnection was observed between institutional planning and operational reality, which has negatively impacted citizens’ perception of the GAD’s management. The study concludes that it is essential to strengthen budget control mechanisms, promote a local tax culture, and move toward results-based public management with greater fiscal autonomy and responsiveness to adverse economic scenarios.