Elaboración de procedimientos para el manejo técnico de los bienes de larga duración e impacto generado en los estados financieros del gobierno autónomo descentralizado de Sevilla de Oro

Abstract

The Administration and Control of Long-Term Properties within the Public Sector Entities has become essential since several years ago, due to the significant financial resources assigned to these assets.

Consequently a series of Laws, Norms, Regulations, Manuals and Instructions have been created, which allow to establish guidelines for each Public Sector Institution to apply in an independent manner, the before mentioned regulations and controls have to be adjusted to each reality, mission, vision and institutional objectives.

The rules for the Public Sector in relation to the Administration and Control of the Long-Term Properties establish technical criteria that allow efficient processes, these are aimed at safeguarding the material resources; offering the possibility for each Institution to apply clear guidelines for a proper organization, segregation of activities to officials, allocation of responsibilities and mechanisms for accounting control and physical controls, all these in order to facilitate the administration and control of resources through opportune information and appropriate decision making.

In the Decentralized Autonomous Government of Sevilla de Oro part of the regulations for the control of Long-Term Properties is applied, based on this, a proposal for creating a Manual for the Administration and Control of the assets is presented, this is aligned to the regulations applied to the public sector.