Municipal Management Audit In Guaranda: Analysis Of Fiscal Transparency And Construction Of Indicators In The Period 2023-2024
DOI:
https://doi.org/10.70577/asce.v4i4.554Keywords:
Management Audit, Fiscal Transparency, Performance Indicators, Municipal Administration, Guaranda, Governmental Accountability.Abstract
Municipal fiscal transparency constitutes a fundamental mechanism for effective exercise of social control and prevention of irregularities in public resource management. This study evaluated compliance with fiscal transparency regulations and analyzed budget information quality of the Financial and Administrative Directorate of the Decentralized Autonomous Municipal Government of Guaranda, which manages 12 million dollars with 25 officials. A convergent mixed design was applied during 2023-2024, integrating exhaustive documentary analysis of published information, review of State Comptroller General audit reports, semi-structured interviews with 22 key informants and validation focus group. Findings revealed partial compliance of 68% in obligations of the Organic Law on Transparency and Access to Public Information, systematic delays averaging 45 days in quarterly report publication, deficiencies in institutional web accessibility and technological limitations of financial information systems. Twenty-three audit findings were identified with economic impact of $487,000, concentrated in public procurement regulatory breaches and operational inefficiencies. Correlational analysis evidenced statistically significant association (ρ=-0.73, p=0.027) between fiscal transparency level and quantity of audit findings, confirming that greater transparency correlates with lower incidence of irregularities. Fifteen contextualized indicators of financial management and governmental accountability were constructed through participatory validation, identifying critical gaps in information timeliness, tax collection efficiency and follow-up to audit recommendations.
Downloads
References
Alt, J. E., & Lassen, D. D. (2006). Fiscal transparency, political parties, and debt in OECD countries. European Economic Review, 50(6), 1403-1439. https://doi.org/10.1016/j.euroecorev.2005.04.001 DOI: https://doi.org/10.1016/j.euroecorev.2005.04.001
Araya-Leandro, A., Caba-Pérez, C., & López-Hernández, A. M. (2021). The convergence of the Ibero-American government accounting standards with IPSAS. International Review of Administrative Sciences, 87(3), 591-610. https://doi.org/10.1177/0020852319864153
Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447-468. https://doi.org/10.1111/j.1468-0386.2007.00378.x DOI: https://doi.org/10.1111/j.1468-0386.2007.00378.x
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101. https://doi.org/10.1191/1478088706qp063oa DOI: https://doi.org/10.1191/1478088706qp063oa
Caba Pérez, C., Rodríguez Bolívar, M. P., & López Hernández, A. M. (2019). Online dissemination of information by Spanish municipalities: An empirical examination. Online Information Review, 43(2), 169-186. https://doi.org/10.1108/OIR-09-2017-0281
Contraloría General del Estado. (2022). Normas de control interno para las entidades, organismos del sector público y de las personas jurídicas de derecho privado que dispongan de recursos públicos (Acuerdo 039-CG-2022). https://www.contraloria.gob.ec
Cordery, C. J., & Hay, D. (2019). Supreme audit institutions and public value: Demonstrating relevance. Financial Accountability & Management, 35(2), 128-142. https://doi.org/10.1111/faam.12185 DOI: https://doi.org/10.1111/faam.12185
Creswell, J. W., & Plano Clark, V. L. (2018). Designing and conducting mixed methods research (3rd ed.). SAGE Publications.
Ecuador, Asamblea Nacional. (2004). Ley Orgánica de Transparencia y Acceso a la Información Pública (Registro Oficial Suplemento 337). https://www.defensoría.gob.ec
Ecuador, Asamblea Nacional. (2010). Código Orgánico de Planificación y Finanzas Públicas (Registro Oficial Suplemento 306). https://www.finanzas.gob.ec
Ecuador, Ministerio de Economía y Finanzas. (2023). Normas Técnicas de Contabilidad Gubernamental. https://www.finanzas.gob.ec
Ecuador, Ministerio de Economía y Finanzas. (2024). Análisis de la situación fiscal de los gobiernos autónomos descentralizados: Informe 2024. https://www.finanzas.gob.ec
Fondo Monetario Internacional. (2019). Código de Transparencia Fiscal. Departamento de Finanzas Públicas del FMI. https://www.imf.org/external/np/fad/trans/
Hood, C. (2010). Accountability and transparency: Siamese twins, matching parts or awkward couple? West European Politics, 33(5), 989-1009. https://doi.org/10.1080/01402382.2010.486122 DOI: https://doi.org/10.1080/01402382.2010.486122
International Federation of Accountants. (2021). Marco Conceptual para la información financiera con propósito general de las entidades del sector público. IPSASB. https://www.ipsasb.org/
INTOSAI. (2019). ISSAI 3000: Norma para la auditoría de desempeño. Organización Internacional de Entidades Fiscalizadoras Superiores. https://www.issai.org/
Kaufmann, D., Kraay, A., & Mastruzzi, M. (2010). The worldwide governance indicators: Methodology and analytical issues. World Bank Policy Research Working Paper, (5430). https://doi.org/10.1596/1813-9450-5430 DOI: https://doi.org/10.1596/1813-9450-5430
Kopits, G., & Craig, J. (1998). Transparency in government operations (International Monetary Fund Occasional Paper 158). https://www.imf.org/ DOI: https://doi.org/10.5089/9781557756978.084
Mantilla, S. A. (2018). Auditoría del control interno (4.ª ed.). Ecoe Ediciones.
Merino, M., Ramírez, P., & Torres, L. (2020). Transparencia municipal en Ecuador: Análisis del cumplimiento de la LOTAIP en gobiernos autónomos descentralizados. Revista Ecuatoriana de Administración Pública, 12(3), 45-68.
O'Donnell, G. (1998). Horizontal accountability in new democracies. Journal of Democracy, 9(3), 112-126. https://doi.org/10.1353/jod.1998.0051 DOI: https://doi.org/10.1353/jod.1998.0051
Pina, V., Torres, L., & Royo, S. (2010). Is e-government promoting convergence towards more accountable local governments? International Public Management Journal, 13(4), 350-380. https://doi.org/10.1080/10967494.2010.524834 DOI: https://doi.org/10.1080/10967494.2010.524834
Samaniego, P., & Téllez, N. (2022). Transparencia fiscal y participación ciudadana en gobiernos locales ecuatorianos: Análisis comparativo de presupuestos participativos. Revista Latinoamericana de Gestión Pública, 8(1), 112-135.
Schedler, A. (1999). Conceptualizing accountability. En A. Schedler, L. Diamond, & M. F. Plattner (Eds.), The self-restraining state: Power and accountability in new democracies (pp. 13-28). Lynne Rienner Publishers. DOI: https://doi.org/10.1515/9781685854133
Torres, L., & Pina, V. (2004). Reshaping public administration: The Spanish experience compared to the UK. Public Administration, 82(2), 445-464. https://doi.org/10.1111/j.0033-3298.2004.00399.x DOI: https://doi.org/10.1111/j.0033-3298.2004.00402.x
Wang, X. (2002). Assessing administrative accountability: Results from a national survey. The American Review of Public Administration, 32(3), 350-370. https://doi.org/10.1177/0275074002032003005 DOI: https://doi.org/10.1177/0275074002032003005
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Marianela Jessica Lema Cajo, Verónica del Carmen Arguello Delgado
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Eres libre de:
- Compartir : copiar y redistribuir el material en cualquier medio o formato
- Adaptar : remezclar, transformar y desarrollar el material
- El licenciante no puede revocar estas libertades siempre y cuando usted cumpla con los términos de la licencia.
En los siguientes términos:
- Atribución : Debe otorgar el crédito correspondiente , proporcionar un enlace a la licencia e indicar si se realizaron cambios . Puede hacerlo de cualquier manera razonable, pero no de ninguna manera que sugiera que el licenciante lo respalda a usted o a su uso.
- No comercial : no puede utilizar el material con fines comerciales .
- CompartirIgual — Si remezcla, transforma o construye sobre el material, debe distribuir sus contribuciones bajo la misma licencia que el original.
- Sin restricciones adicionales : no puede aplicar términos legales ni medidas tecnológicas que restrinjan legalmente a otros hacer algo que la licencia permite.
