Evaluación a la ejecución presupuestaria de la Empresa Pública Municipal de Agua Potable y Alcantarillado del cantón Riobamba, provincia de Chimborazo, período 2018

Abstract

The objetive of the present investigation was to evaluate the budgetary execution of the Municipal Public Company of Potable Water and Sewerage of the canton Riobamba province of Chimborazo, period 2018, by means of application of indicators tending to the determination of the efficiency and effectiveness of the budgetary management. As part of the research work methodology and with the purpose of making a situational diagnosis, surveys and interviews were applied to the head of budgets, later with the purpose of evaluating internal control processes. Administration and management of the budget was applied to all personnel working in the financial departament, internal control questionnaires focused on the internal control standard 402 referring to the “Financial Administration – Budget.” Issued by the Comptroller General of the State, of which was able to determine that the EP – EMAPAR does not have sufficient public financing to meet all the needs, programs and the projects established; thus it was also determined that the existence of an imbalance between the projected income and expenses usually causes a high level of the indebtedness; on the other hand, the absence of control evaluations during the execution of the budget makes it difficult to address the necessary corrective actions that will allow the objetives to be achieved. After the evaluation carried out, it was concluded that the budget requires: better planning that allows for optimal and timely channeling of income towards ga These, greater budgetary allocation in public works, and improve control procedures in the execution of the budget. For which recommendations were established such as: take corrective and preventive actions to improve budget management, as well as adhere to compliance with the regulations governing budget management.