# A Petri Net Approach for Business Process Modeling and Simulation
## 6 Business Processes of a Water Operating Agency
**In addition, the supporting activities that are considered in the model are as follows:*
* This refers to the systematic process of recording, classifying, analyzing, and summarizing the financial and economic transactions of the WOA to provide managers with accurate and relevant information on the financial situation, performance, and cash flows, which in turn allows for decision-making and assessment of the WOA's financial health. * **Accounts payable** The process of managing and supervising the outstanding financial obligations of the WOA towards its suppliers and creditors. Accounts payable are debts that the WOA must pay to other parties for goods and services received that have not yet been settled. * **Warehouse Control** In this process, activities related to the storage, monitoring, and distribution of WOA materials and stocks are managed and supervised. The main objective of control is to ensure the adequate availability of products at the required time and place while minimizing storage costs and maintaining an accurate record of inventory levels. * **Recruitment** These are the activities and steps that the WOA follows to identify, recruit, evaluate, select, and incorporate new employees into the work team. In the process, suitable candidates are chosen for vacant roles to ensure that the organization has a competent and committed talent pool. * **Shopping** This refers to the set of steps and procedures established by legislation and government regulations to acquire goods, services, and supplies in a transparent, efficient, and legal manner. Because the WOA uses public funds, purchases are made responsibly and in accordance with the principles of competition, equity, and transparency. To this end, a budget is assigned for purchases while ensuring that expenses are within the established limits and that the availability of funds is respected. * **Payroll** These are the activities that the WOA performs to calculate, process, and distribute salaries and benefits to its employees. This process ensures that employees are properly compensated for their work in an accurate and timely manner. The relevant activities in the process are the registration of attendance and hours worked, calculation of salaries, calculation of deductions and withholdings, calculation of taxes, and printing of payment receipts. * **Budget** This is the process of planning, assigning, monitoring, and evaluating the financial resources used to carry out the activities programmed by the WOA. This process seeks to guarantee the efficient and transparent use of public funds while complying with the objectives and priorities established by the WOA. The budget is approved by the Governing Board of the WOA to guarantee supervision and control over the use of public funds. In addition, regular monitoring of income and expenses is carried out in order to ensure that they are aligned with the budget, which is approved through internal or external audits that evaluate efficiency, effectiveness, and transparency in the use of public funds. * **Vehicle Control** These are the measures, policies, and procedures implemented to regulate and supervise the circulation and use of vehicles of an WOA. Because these are public resources, they must be used in a rational and transparent manner. The vehicles are registered, and aspects such as the payment of tenures, use of fuel, insurance, logging of infractions, and both preventive and corrective maintenance are controlled. For our case study, we selected the receipt delivery process, which includes the following three activities: first, the meter reader travels to the user's home (arrives at the customer home); second, they read and take note of the meter reading (read and write down the consumption marked on the water volume meter); third, they deliver the invoice at the same time. For the purposes of simulating this process, the real times of each activity were recorded. Tables 2-4 show the records (126 per