Sostenibilidad financiera de los GAD municipales, frente a las demandas de inversión de los PDOT

Abstract

This research is based on the study of a problem faced by the Decentralized Autonomous Governments (GAD) in Ecuador, in the fact of financing the investment plan determined in the Development Plans and Territorial Ordinance (PDOT). The research starts from the analysis of the theory of fiscal decentralization and abstracts to the processes of fiscal decentralization of the municipal governments of Ecuador, to descend to the analysis of the responsibilities to collect revenues and discretion for the management of their expenditure and indebtedness, taking as reference the programmatic and budgetary structure that governs the public sector entities. The proposed methodology resorts to the analysis and linking of financial information, territorial and operational planning of the GAD Municipalities of Pucará and Gualaceo selected as a case study, within the period 2014-2017. From the analysis carried out, it is clear that these GADs account for a financial management that adequately balances their income and expenditure. This situation is questionable if consider that the budgetary structure that governs public finances makes invisible the budgetary imbalances and structural problems of the financial and institutional environment of these municipalities, which in turn affect the availability of resources for investment expenditure. Finally, it is concluded that the financial management Municipal of Pucará and Gualaceo is not sustainable from the perspective of the provision of public goods and services, since their "potential income for investment" partially covers the investment demands identified in the planning and does not effectively meet the aspirations of the population in their territory.