Efectos que ha generado la implementación de las Normas de Optimización y Austeridad del Gasto público en las Juntas Parroquiales ubicadas en el Cantón Rumiñahui, en el período 2018-2019

Abstract

The purpose of the research work is to identify the effects generated by the implementation of the Public Expenditure Optimization and Austerity Standards in the parish councils located in the Rumiñahui Canton in the 2018-2019 period. The research was carried out through bibliographic research, field research, both qualitative and quantitative descriptive and explanatory approaches with a sample of 6 parishes (4 urban and 2 rural); applying the Optimization and Austerity Standards for Public Expenditure, and the COOTAD (Organic Code of Territorial Organization, Autonomy and Decentralization). The information collected informed us that the implementation of the Public Expenditure Optimization and Austerity Norms affects urban and rural parishes at a low level in terms of the budget allocated for the execution of works for the community and social services aimed at priority attention groups, due to the fact that it is reinvested in investment projects which are necessary to satisfy the needs of its inhabitants.