Análisis integral del manejo de propiedad planta y equipo del Gobierno Autónomo Descentralizado Municipal del cantón Sígsig. Periodo 2016

Abstract

The management and administration of the public sector requires a different treatment from the private one, due to all its acquisitions, operations and activities that realize daily are carried out with economic resources coming from the citizenship, reason is why even it is governed to a strict Own Normative. The present project is aimed at the depuration and updating of information of the Financial Statements of the Municipal GAD of Sígsig, through the application of various procedures that allow a correct management and control of goods Property of Plant and Equipment, with the purpose to reflect reliable information and real. The elaboration of this project was based on information submitted by the Municipal GAD of 2016, where to achieve the proposed goals, qualitative and quantitative research techniques have been executed, which have allowed the collection, processing, analysis and structuring of the information. Strictly adhering to the legal bodies that govern the treatment of Public Sector Goods, due process was carried out to evaluate the entity, detecting certain shortcomings in terms of classification, control, identification, noncompliance with physical verification, information not entered into the system and missing of supporting documentation the goods. Complying with the established guidelines, the pertinent corrections were made to present the situation of the entity according to their reality: with depurated rubros, accounts with real balances and improvements in the processes of Management and Control which are plasmed in the recommendations that have been issued.