Evaluación presupuestaria a la Empresa Pública-Empresa Municipal de Agua Potable y Alcantarillado de Ambato, provincia de Tungurahua, período 2018-2019

Abstract

The purpose of this degree work was to carry out a budget evaluation of the Public Company - Municipal Water and Sewerage Company of Ambato "EP - EMAPA - A" province of Tungurahua, period 2018 - 2019 through the application of budget indicators, to determine the degree of efficiency, effectiveness, and compliance with institutional objectives in budget management. For the development of the degree work, different techniques and research tools were taken into consideration, such as direct observation, and surveys of the members of the financial department, where sufficient information was collected to reveal the reality of the entity concerning budget management. In addition, an internal control questionnaire was applied based on Control Standard 402 Financial Administration-Budget issued by the Office of the Comptroller General of the State. For the Budgetary Evaluation, an analysis was made utilizing tables and graphs of the initial budget, reforms, codified budget, accrued, collected, and paid Income and Expenditures for the periods under study, where the different budget variations and the execution percentages of the programs and projects were determined. To quantify the Budgetary Management, the application of Budgetary Management Indicators was taken as a reference, with which it was determined: The existence of shortcomings at the time of establishing the different budget projections or estimates, especially in the Current Revenues where the codified budget is lower than the accrued budget, thus causing an imbalance with the transcendence of the revenues and the lack of management that is noticed by the execution percentages that do not reach 30%, causing that there is not a good channeling of resources destined to the construction of Potable Water and Sewage infrastructure. In consideration of the above, it is suggested to the Manager to carry out the recommendations issued in the final report to solve the existing problems in the Public Company - Municipal Water and Sewerage Company of Ambato.