Análisis del proceso contable en la construcción de obras de uso público e institucional por contrato en el GAD Municipal de Déleg durante el período 2016 y su impacto en los estados financieros

Abstract

Currently all public entities must abide by the regulations issued by the Ministry of Finance, which is why we have seen the need to analyze the accounting in the Autonomous Decentralized Government of the Canton of Déleg, because on April 6, 2016, Agreement 067 was issued, where it states how the registration and control of works for public and institutional use in the entities should be carried out.

After analyzing its accounting, it can be seen that the Municipal GAD of Déleg has not made the registration of the works according to the 067 agreement, but that they continue to do so under Agreement 447 that is currently repealed. This causes that the works are not reclassified correctly and that the record of the definitive reception act is erroneous, thus giving Financial Statements that do not present the economic reality of the entity.

As a proposal of assistance for the entity we have shown how the registration of the works must be carried out according to Agreement 067 and its impact on the Financial Statements, for this we carry out the correct accounting of the works completed and in process during the 2016 period, as well as recommendations that allow to improve their accounting.