The objective of this research document is the analysis of the exercise of spending on personal services for the years 2019-2021 in contrast to the results of the survey of work climate and organizational culture 2020 of the agencies attached to the executive branch of the State of Guanajuato, with the purpose of identifying the main changes compared to the years 2019 to 2021, being that since 2019 and to date the health pandemic has brought with it an increase in work stress, with negative impacts on organizational climates, it will be reviewed as the variables rewards and recognition, training and development, gender equity, communication, availability of resources, balance work family, focus on results and productivity, among others influence work climates and their relationship with the expenses that are made to cover the costs of personal services. The methods used are the analysis of the results of the survey of work environment and organizational culture integrate 16 categories of analysis, with a total of 63 reagents.

It is important to know the advances in accounting, the national accounting council presents for 2019 an advance of 76.99% compliance on national average, while the state of Guanajuato reports compliance of 82.49%, this research analyses compliance with Article 79 of the General Government Accounting, the publication in electronic media of the evaluation plan, methodology and indicators, evaluation results and evaluator data. The analysis applies for the year 2019 in the autonomous agencies of the state of Guanajuato, resulting in only 34.12% compliance according to the proposed valuation metric, which shows the necessary penalty for non-compliance.