Evaluación del ciclo presupuestario en la Empresa Pública Municipal Mancomunada de Aseo Integral del Pueblo Cañari EMMAIPC - EP, por el periodo comprendido entre el 1 de enero y 31 de diciembre de 2019

Abstract

The objective of this integrative project is to analyze the stages that make up the budget cycle of the Joint Municipal Public Enterprise for Integral Cleanliness of the Cañari People EMMAIPC-EP, for the period between January 1 and December 31, 2019, in order to determine the level of efficiency and effectiveness with respect to the management of financial resources, the performance of goals and objectives, compliance with the applicable legal regulations, detect shortcomings and suggest recommendations that allow correcting deficiencies identified in the processes. In the development of this degree work, a mixed approach is used, with the use of quantitative and qualitative techniques. The application of the first technique is carried out through the review and analysis of the POA, budget certificates, among other financial accounting documents, which the company provides to the authors. The qualitative technique is applied through an interview with the Finance Department and a visit to the entity, to know its operation. Among the main results, it is verified that EMMAIPC-EP complies with the current legal regulations applicable to public sector entities, has an adequate budget execution, with respect to income and expenses. In addition, an analysis is made of the main reforms that are generated in the study period, this allows to establish recommendations for the optimization in the management of resources, in search of satisfying the needs of the population. Finally, a stable economic and financial autonomy is evidenced, which allows the entity to face its own obligations and with third parties