Diseño de un sistema de control de los bienes de propiedad, planta y equipo basados en las NIC-SP para el Gobierno Autónomo Descentralizado Municipal del cantón Joya de los Sachas, provincia de Orellana

Abstract

The present Design of a Control System the existence of Property, Plant and Equipment based on the NIC - SP for the Decentralized Municipal Autonomous Government from Joya de los Sachas canton, Orellana province, these actions are aimed at contributing for the improvement of the control system and municipal resource management, in order to perform such a function efficiently and effectively. For the development of the research, the qualitative approach was applied to meet their current behavior of the GADMJS, while the quantitative approach allowed to analyze the information collected to later for measuring the magnitude of the problem. so you can have a better understanding of it. In addition, information was collected through research tools and methods such as: the survey that was applied to people responsible of the Property Control Unit, observation and flowcharts. Among the main deficiencies that were found, we detailed: absence of documents and updated records where the history of each asset is recorded, there are no records of delivery - receipt of the goods where the signatures of the assigned custodians and those who deliver the goods, lack of revaluation. of the goods, breach of the Regulation of Administration and Control of Public Sector Assets, there is no periodic report of the goods that were declared unusable, obsolete or out of use. For this reason, it is recommended that municipal officials implement the present control system for property, plant and equipment based on the NIC - SP for the Decentralized Municipal Autonomous Government from Joya de los Sachas canton, Orellana province, with the finality, to obtain significant performance improvements in the care, control and management of entity properties.