FINANCIAL EDUCATION FOR THE SUSTAINABILITY OF FINANCES AND GENERATION OF RESOURCES OF THE MUNICIPAL DECENTRALIZED AUTONOMOUS GOVERNMENTS

The objective of the research is to determine the depen-dence of the Municipal GAD of the Province of Tungurahua on the MET allocations between 2016 and 2021, and the risks of the sustainability of municipal finances if financial education is not assumed as a challenge in all state le-vels. The information used corresponds to the income and expenses accrued by canton, with which the horizontal and vertical analysis of the income and expense certifi-cates is carried out, obtaining their behavior, later the cal-culation of financial indicators is carried out, to establish the financial sustainability of municipalities. In 78% of the entities studied, municipal finances are not sustainable in the medium and long term, due to the subjection of sta-te allocations. To achieve the sustainability of the GADs, there must be a paradigm shift in the authorities, officials and citizens in general; understand that the Municipality is there to comply with the public work.