In all organizations, whether public or private, it is essential that efficient budget planning be carried out in order to adequately manage resources from various sources and a pertinent budget execution. In the case of public sector entities, budget execution is important because it allows creating an operations plan focused on achieving the objectives set by the institutions. Through optimal budget execution, proper budget management is possible. Therefore, the objective of this study is to analyze the budget execution of the Los Ríos Provincial Sports Federation in the year 2022 through the review of the budget documents. The research had a qualitative approach and the investigative methods were: inductive and synthetic. The types of research used were field and documentary. On the other hand, the techniques for data collection considered are: interview and documentary analysis. The results determined that: the budgetary documents of the income and expenses of the Los Ríos Sports Federation show deviations in important items. The main weaknesses of budget execution is that the provisions of the annual operating plan are not always adjusted, which is a scenario that explains the inadequate percentage of execution of certain accounts established in the institutional budget.In all organizations, whether public or private, it is essential that efficient budget planning be carried out in order to adequately manage resources from various sources and a pertinent budget execution. In the case of public sector entities, budget execution is important because it allows creating an operations plan focused on achieving the objectives set by the institutions. Through optimal budget execution, proper budget management is possible. Therefore, the objective of this study is to analyze the budget execution of the Los Ríos Provincial Sports Federation in the year 2022 through the review of the budget documents. The research had a qualitative approach and the investigative methods were: inductive and synthetic. The types of research used were field and documentary. On the other hand, the techniques for data collection considered are: interview and documentary analysis. The results determined that: the budgetary documents of the income and expenses of the Los Ríos Sports Federation show deviations in important items. The main weaknesses of budget execution is that the provisions of the annual operating plan are not always adjusted, which is a scenario that explains the inadequate percentage of execution of certain accounts established in the institutional budget.En todas las organizaciones, sean públicas o privadas es primordial que se lleve a cabo una eficiente planificación del presupuesto con la finalidad de administrar adecuadamente los recursos provenientes de diversas fuentes y una pertinente ejecución presupuestaria. En el caso de las entidades del sector público la ejecución del presupuesto es importante debido a que permite crear un plan de operaciones enfocado en lograr los objetivos planteados por las instituciones. Por medio de una óptima ejecución presupuestaria es posible una apropiada gestión del presupuesto. Por lo tanto, el objetivo del presente estudio es analizar la ejecución presupuestaria de la Federación Deportiva Provincial de los Ríos en el año 2022 a través de la revisión de las cédulas del presupuesto. La investigación tuvo un enfoque cualitativo y los métodos investigativos fueron: inductivo y sintético. Los tipos de investigación utilizadas fueron de campo y documental. Por otro lado, las técnicas para la recolección de datos consideradas son: entrevista y análisis documental. Los resultados determinaron que: las cédulas presupuestarias de los ingresos y gastos de la Federación Deportiva de Los Ríos evidencia desviaciones en rubros importantes. Las principales debilidades de la ejecución presupuestaria es que no siempre se ajusta lo establecido en el plan operativo anual, lo cual es un escenario que explica el inadecuado porcentaje de ejecución de ciertas cuentas establecidas en el presupuesto institucional.