Horas extras y suplementarias de los servidores públicos y trabajadores en la empresa pública EPAAGUA periodo 2022.

Abstract

In the following case, the correct procedure for the preparation of pay, overtime and overtime roles for public servants and workers is analyzed in accordance with current regulations. Governmental accounting stems from the general accounting and the accrual principle of the non-financial public sector is prospected. The objective to be achieved is to know the process of management, elaboration, legal regulations and the generalities of the payment role. It is argued that within the public sector laws must be complied with more rigorously compared to the private sector, however these are also regularized in a flexible manner, but given the constant non-compliance within public companies and mismanagement of payments to their employees, this case will be exemplified in an accurate, precise and concise manner for the understanding of the general public. For this we choose the public company of Water and Sewerage of the Canton El Guabo (EPAAGUA), through the theoretical study, processing updated, accounting and legal information, we will perform step by step the exemplification of the Payment Role of the month of October of the period 2022, consequently it will be seen in the accounting entries that we will register in the Daily Book.