Examen especial al proceso de ejecución presupuestaria de la EP-EMMPA San Pedro de Riobamba, provincia de Chimborazo, período 2019

Abstract

The objective of this degree work was to conduct a Special Examination of the Budget Execution Process of Ep-Emmpa San Pedro de Riobamba, Province of Chimborazo, Period 2019, to evaluate and measure the level of efficiency, effectiveness, and profitability of the company. The research techniques used were direct observation for the visual verification of the activities, surveys applied to the employees of the Financial Management of EP-EMMPA, and an interview with the company's manager. For this reason, a special review of the budget execution process was carried out in which all audit phases were evaluated. The Permanent File, which is the general information, norms, and laws that govern the company under review is presented. The respective analysis and interpretation of the results obtained were carried out in the Current Archive. The findings were: no special reviews of the budget process, failure to meet budget objectives, failure to document the company's revenues and expenditures, and failure to submit budget execution reports on a regular or annual basis. It leads to a lack of confidence in the entity and non-compliance with Ecuadorian legal regulations. It is recommended that budget evaluations be carried out periodically to avoid possible errors in the annual budget execution, implementing internal control policies with trained personnel.