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The environmental and financial diagnosis of the sanitation and wastewater management plan (PSMV) of the EAAB, within the district audit plan 2020, allows the knowledge of the programs that are developed in it, evaluating the management and results, generating a support tool for the regularity audit 2020. Taking into account the need for vigilance in the fiscal management of the administration and of individuals or entities that manage funds or assets of the Nation, the Office of the Comptroller of Bogota, D.C. with established audit policies and procedures, carries out the District Audit Plan, PAD 2019. The content of this research covers the activities raised within the PSMV, in the specific component of the Plan for Identification and Correction of Erroneous Connections (PICCE) and sanitation, making known the management carried out in the city of Bogotá, in the different basins, composed of wetlands, rivers and streams, in terms of their identification, verification and design, as well as costs; allowing to carry out an analysis of the planned and executed coverage.