Gobiernos Autónomos Descentralizados, Análisis Comparativo de la Codificación y Ejecución Presupuestaria

In Ecuador, efficient public management is crucial to guarantee equity, social justice and sustainable development, through ade-quate allocation of resources and transparency. Municipal Decen-tralized Autonomous Governments (GADM) face challenges in re-source administration and project planning, which is why they must comply with current regulations to adequately serve their commu-nities. The research analyzes the allocation, reforms and budget execution of the municipal GAD of Azuay (2020-2023) using management indicators. Income and expenses were studied through budgetary records, revealing notable fluctuations and a lack of information in some municipalities. Paute and Nabón stand out for their budget coherence, while Paute and Camilo Ponce Enríquez are evident as efficient in coding and accrual. Santa Isabel, on the other hand, pre-sented negative reforms to its budget. The results highlight the need for robust strategies to improve the management of public resources, complying with regulatory provi-sions and social responsibility. Likewise, the importance of strengthening planning and accountability in public administration is highlighted, due to the complexity of economic and financial dy-namics.