Evaluación a la gestión de la cartera vencida a la Empresa Pública – Empresa Municipal de Agua Potable y Alcantarillado de Ambato “EP-EMAPA-A, cantón Ambato, provincia de Tungurahua, período 2016-2018

Abstract

The present evaluation to the expired portfolio of the public company - Municipal Water and Sewerage Company of Ambato “EP – EMAPA – A”, Ambato canton, Tungurahua province, 2016 – 2018 period, has as aim to generate an efficient recuperation of the own incomes, which will help to improve the users service. For the development of the evaluation, surveys were applied to the staff who labor in the financial department. The internal control questionnaire of the State Comptroller General focused on the COSO I, which permitted to identify the weaknesses of the company, such as: It does not have adequate portfolio recovery management, the cadaster is not up to date, there is a lack of dissemination of the code of ethics being essential for the work environment, it does not have a procedure to cancel bad accounts and financial indexes, indicators were implemented of management and overdue portfolio with the purpose of identifyingthevariationstheyhavehadduringthethreeyearscorresponding to the study. It was determined that the overdue portfolio has decreased in minimum percentages during the last three years (2016,2017 and 2018), due to the lack of strategies does not have an updated cadastre of user data, the lack of management in the area of collection, not having a code of ethics within the company. Therefore, the highest authority is recommended to carry out new portfolio recovery strategies, carry out campaigns to update user data, execute monthly or quarterly training programs for financial staff in order to improve job performance and achieve the departmentally objectives with efficiency and effectiveness, carry out monthly monitoring of the management of the portfolio recovery process and the implementation of a code of ethics that allows establishing the ethical behaviors, principles and values of staff inside and outside the institution.