Examen especial a los bienes de larga duración del Gobierno Autónomo Descentralizado Municipal de Archidona, por el período comprendido entre el 01 de enero al 31 de diciembre de 2014

Abstract

This objective of this research is to apply a “Special Inventory to the long-duration assets in the Gobierno Autónomo Decentralizado Municipal Archidona, during the period January 1st - December 31st, 2014”, which allows to achieve an optimum control of the resources and assets under management; the review is based on the internal regulations of the GADMA for use, custody, conservation, management, and control of assets; therefore, as findings there are certain deficiencies in the management, exclusively in the process of acquisition, low loss, non-coding, delivery certificate, and physical space; consequently the following recommendations are made, to perform strict verification of the procurement process to provide an encoding in all the materials with easy location and protection; then, a budget must be assigned for a storage area in order to avoid default that may impair correct job performance, and the responsible of the assets control will guide in the use and control.