Evaluación financiera y presupuestaria de la Empresa Pública Municipal de Agua Potable y Alcantarillado EPMAPA, del cantón Santo Domingo, provincia de Santo Domingo de los Tsáchilas, períodos 2014 – 2015

Abstract

In order to provide the efficiency and effectiveness detailed analysis of the use public resources of the “Financial and Budgetary Evaluation at Municipal Company of Drinking Water and Sewerage EPMAPA, of Canton Santo Domingo de los Tsáchilas, Periods 2014-2015” was carried out. For the development of the investigation the evaluation of the items of the Budget State of the financial situation of the Company was done. In addition, the relevant budgetary and financial indicators were used to identify the efficiency of the public resources usage and to carry out the respective analysis between the budgeted with the executed. As regards the analysis of the financial situation, it is established that EPMAPA constitutes that its assets and equity has a high margin, unlike its liabilities, which usually do not exceed 50%. It is recommended to the administration to take the necessary steps to obtain more funding from the Central Government and thus be able to comply with public works.