Evaluación del ciclo presupuestario en la Empresa Pública Municipal de Aseo de Cuenca (EMAC EP), para el periodo fiscal 2016

Abstract

In the present titling work, each stage of the budget cycle of the Empresa Pública Municipal de Aseo de Cuenca is analyzed, in the period 2016, to determine the efficiency and effectiveness in the use of financial resources; and compliance with laws. The research used a mixed methods approach, quantitative and qualitative research methods were used, the quantitative research method was used for the analysis of the budget cells, the Anual Operative Plan and other documents and the qualitative research method was used for interviews and observations. Among the main results, 96,61% of the income budget was executed and it is considered excellent, the current income, capital income and financing income were executed above 94%. In addition, 87,98% of the expenditure budget was executed and it is considered very good, the current expenditure, investment expenditure and application of financing were executed above 91%, Nevertheless, the capital expenditure had barely an execution of 44,02% and it is considered inefficient or ineffective. In general, the economic and financial autonomy of the EMAC EP was evidenced because it generates its own income and does not depend on transfers from the State or the GAD Municipal