EFFICIENCY IN BUDGET EXECUTION AND ITS IMPACT ON THE ACHIEVEMENT OF OBJECTIVES IN AGREEMENTS WITHIN A PUBLIC INSTITUTION IN ECUADOR, PERIOD 2022–2024
Keywords:
Government auditing, clusters, institutional agreements, budget efficiency, public managementAbstract
DOI: https://doi.org/10.46296/yc.v10i18.0863
Abstract
This research analyzes the efficiency of budget execution in agreements within a public institution in Ecuador during the period 2022–2024, in collaboration with clusters in Ecuador. The identified problem is the presence of delays in the disbursement of funds by the Ministry of Economy and Finance, under-execution of budgets, and a lack of coherence between allocated resources and achieved results, which limits the effectiveness of the agreements. Methodologically, the study was developed under a mixed approach (quantitative and qualitative), with a non-experimental, descriptive, and correlational design. Data on budget execution from nine institutional agreements corresponding to the 2022–2024 period were analyzed through document review and statistical analysis techniques, including the calculation of efficiency indicators and the Pearson correlation coefficient. Additionally, semi-structured interviews were conducted with those responsible for agreement management in order to identify administrative factors influencing budget execution. The results show that the average level of budget execution reached 91.92%, with some agreements presenting optimal execution levels (>95%) and others showing critical under-execution (<90%).It is concluded that inefficiency in budget execution is influenced by administrative delays, weaknesses in planning, and limitations in control and monitoring mechanisms, which negatively affect the achievement of institutional objectives and the impact of agreements for the benefit of citizens.
Keywords: Government auditing, clusters, institutional agreements, budget efficiency, public management.
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