Actualización de los inventarios de los activos fijos del Gobierno Autónomo Descentralizado del cantón Guaranda, provincia Bolívar, al 2017.

Abstract

The current Update of inventories of fixed assets of the Autonomous Decentralized government of Guaranda canton, Bolivar province, 2017, is characterized for its proposal to develop procedures to generate an adequate administration, control and use of long-lasting assets. For the development of the work, the current Regulation Code for Fixed Assets was used, the inductive and deductive methods were applied in order to have an organized, coherent and logical analysis of the research problem. Moreover, some surveys were applied to directors, department chiefs and staff of the institution whose data have been relevant for the elaboration of the inventory. According to the results gathered, it was verified that the procedures are not accomplished regarding to income and expenses, there is a lack of processes for the control and management of the assets, resulting this as a weakness specially in the financial area of the institution. It is recommended to implement policies, norms and regulations aiming the institution to reach its objectives effectively, encouraging all the staff to care about the public assets, annually perform a physical verification to identify those assets in poor conditions and not being used to proceed to write them off, donate or sell them out correspondingly according to the norms, regulations and current legal rules