Universidad Católica Boliviana "San Pablo"

ABSTRACT The general objective of the project is to design an Internal Control system with the purpose of efficiently managing the collection sector for the Montero Limitada Public Services Cooperative (COSMOL R.L). The Cooperativa de Servicios Públicos Montero Limitada is a private entity located in the city of Montero, by Isaias Parada Street No. 219, it offers drinking water and sewage services to all the inhabitants of the city of Montero. The main problem is the deficiencies in the administration of the internal control system of the collection sector that is causing the uncollectibility of the accounts receivable in the period 2014 to 2016 of the COSMOL R.L cooperative. Theories related to auditing and internal control system, collection and collection policy, supervision and sanctions of public services, and concept of cooperative of public services are presented. As part of the diagnosis in the financial analysis, it is detected that COSMOL RL presents liquidity, profitability, operational efficiency, collection and collection efficiency, as well as indebtedness, because the fines and interest for non-payment of payments to the AFPs have not been recorded. to the SIN; while in the organizational analysis it is detected that the collection sector depends on the Commercial department and the group of staff in which the internal auditor is located depends on the General Manager. A proposal is presented based on the preparation of a collection policy, the creation of a collections and recovery department and the expansion of collection centers, the hiring of specialized personnel and the elaboration of functions and procedures for the charges of the collection and recovery department. , development of a punctual payment incentive program and the implementation of the allowance for uncollectible accounts.