Análisis a la aplicación del acuerdo ministerial nro. 067, en el manejo de cuentas por cobrar infracciones de tránsito, para la mejora de las recaudaciones de la E.M.O.V EP, por el período comprendido del 01 de enero de 2013, al 31 de diciembre de 2018

Abstract

The integrating project was carried out with the purpose of verifying compliance with the ministerial agreement numbered 067, in the management of accounts receivable fines for traffic violations. This would provide the recommendation that allow the entity to have an efficient and effective management of resources. Tools such as interviews, documents reviews, direct observations, as well of the use of statistical evidence, which allowed to obtain the essential information from the portfolio. The entity from not having its own data base has to depend on the information generated by the National Transit Agency as well as the money transfers collected by it. Throughout the analysis period, the entity has made use of a limited computer tool, to enter the citation of fines for traffic violations, which did not allow the crossing of information both internally and externally. This generated inconsistencies and differences between departments and with the National Transit Agency. Therefore, ministerial agreement 067 is not complied with, regarding the accounting management of accounts receivable, there is also no analysis of actual collection expectations for classifying accounts of doubtful recovery and determining their provision.