Análisis financiero del presupuesto del GAD de Ambato en base al nuevo proceso de descentralización y su incidencia en el desarrollo territorial

This research project focuses on the financial analysis of the budget of the Autonomous Decentralized Government of the Ambato canton and its impact on territorial development, with the objective of determining the efficiency of budget execution based on efficiency indicators described in the Manual Management Audit of the Comptroller General of the State, which will perform a versus between the accrued amount and the coded assignments granted by the Central Government, thus determining the main accounts that are not accrued in full and the negative and positive causes of this criterion . In addition, the calculation of financial indicators to verify if they are optimal with the use of financial resources of the GAD, will be determined through the Development Plan and Territorial Planning of Ambato canton the goals established for the fulfillment of the development to determine the level of satisfaction of the population of the Ambato canton through indicators of the effectiveness of the programs that measure the compliance of the programs and activities described in the budget that help the territorial development model desired by the Ambato canton.