Evaluación al proceso de recuperación de la cartera vencida del GAD Municipal del cantón General Antonio Elizalde (Bucay), provincia del Guayas, período 2018

Abstract

This research work was focused on the evaluation of the recovery process of the past-due portfolio of the Municipal GAD of the General Antonio Elizalde canton (Bucay), Guayas province, 2018, to measure the degree of efficiency and effectiveness in the recovery of economic resources. For the development of the evaluation of the past-due portfolio, an interview was applied to the chief financial officer and surveys of the institution's personnel. Besides, it was essential to use the internal control questionnaire based on COSO I, as it is established by the “Contraloría General del Estado”, which allowed identifying a series of institutional deficiencies, such as a high delinquency rate by residents of the Bucay canton, absence of collection policies that certify the recovery of the portfolio and the absence of internal controls to the collection processes. That is why the past-due portfolio tends to increase steadily, and this causes non-compliance with institutional goals and objectives. With the previous mentioned, we proceeded to the analysis of the recovery process of past-due portfolio of the institution, resulting in the institution not having a comprehensive plan in the mitigation of financial risks, which causes internal policies and strategies do not allow decrease the delinquency rate of the past-due portfolio, beyond, having an outdated cadastre plan which causes users to evade payment obligations. In conclusion, the past-due portfolio for 2018 had an increase which caused a decrease in self-management resources. Therefore, it is recommended that the highest authority, together with the head of the financial department, strengthen and manage collection processes to recover economic resources and allocate them to public works for improvements in the canton to guarantee the good living of the residents.