Evaluación al ciclo presupuestario de la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca - EMOV EP. Periodo 2016

Abstract

The present project of graduation, in the modality of Integrative Project is oriented to the accomplishment of an "Evaluation of the budget cycle of the Municipal Public Company of Mobility, Transit and Transportation of the EMOV-EP Basin. Period 2016. ", in this project will be performed a complete and detailed evaluation of all the stages that are part of the budget cycle will be carried out, evaluating if each of them was carried out in accordance with what is established in the current regulations and in the legal dispositions, it will be determined also the level of efficiency and effectiveness in terms of managing their resources in each of the stages of the budget cycle to determine the degree of compliance with their goals and objectives, all this through financial indicators of efficiency and effectiveness. This project will be carried out through the use of two approaches: a qualitative one, through surveys made to the personnel in charge of the financial sub-management and a quantitative method through financial indicators of efficiency and effectiveness. The main results that were obtained after the elaboration of this project were that the entity does not carry out the preparation of the POA with citizen participation, and the estimation of income was not made with the formula established in the COOTAD, this produces an overestimation of the resources thus causing a loss of efficiency to achieve the fulfillment of its objectives and goals, likewise no evidence was found that shows that bank reconciliations were made periodically to help with the control of the assigned resources.