Resumo

HIDALGO SEGURA, Cristhyan; HERRERA JIMENEZ, Mónica; LONDONO ESPINOSA, Sebastián  e  LEON SERRANO, Lady. Sustainability of the public accounts of the Autonomous Decentralized Municipal Governments of Ecuador, 2010-2017. Fides Et Ratio [online]. 2022, vol.23, n.23, pp.177-198. ISSN 2071-081X.

Abstract The municipal GADs in Ecuador constitutionally have financial autonomy despite this, theymustmaintain the conditions that maintain the sustainability of their public accounts. The objective of the research is based on an analysis of evaluation of sustainability and solvency, under a dynamic analytical method on which the required primary surplus of subsequent years is obtained in order to meet its financial obligations in time and form. As the main result, it was found that most entities need to gradually restructure their fiscal accounts in order to maintain a sustainable debt trajectory

Palavras-chave : Municipal GAD's; sustainability; primary result; restructuring; public accounts.

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