The purpose of this research work is to describe the Financial Statements of the District Municipality of La Matanza, considering the Financial Statements as a variable, as dimensions: State of Financial Situation and Management Status. With respect to the method, the quantitative approach will be used, the scope of the research is substantive basic descriptive type, the design applied is the simple non-experimental descriptive of cross-section, the census population is constituted by the financial statements of the 2018 exercise and its annexes and it has been used as an instrument: the financial analysis sheet, consisting of the variable: financial statements, consisting of 2 tables of vertical and horizontal analysis of the financial statements and the application of financial ratios; the results are expressed in tables and figures, concluding that the financial statements are dangerous despite the fact that the financial analysis is not applied and decisions are made based on political interests and not with the data provided by the financial methods; in the dimensions: statement of financial situation of samples of institutional growth, the management status shows an increase in the surplus that indicates an improvement in municipal management and the financial indexes indicate that the municipality has a poor liquidity level, financial autonomy, considerable profitability and efficiency indices in management indices.
