Examen especial a la cartera vencida del Gobierno Autónomo Descentralizado Municipal del cantón Pelileo, provincia de Tungurahua, periodo 2019

Abstract

The present study was aimed at the realization of a Special Examination of the Past Due Portfolio of the Municipal GAD of the Pelileo Canton, province of Tungurahua, period 2019, through the different stages of a special audit process, tending to the veracity of the balances of the account and determination of the degree of compliance with the internal control in the recovery of the overdue portfolio, the application of the survey and the field research where the results obtained through data tabulation were analyzed and interpreted; as well as the application of the internal control questionnaire COSO I with its 5 components, giving a medium risk of the collection system. In the veracity of the balances, it was determined that there was a difference of $4.37, which must be registered for additional adjustments that are made at the last moment in the Accounting area. The total collection in the 2019 accounting period is 94.89%, with a balance to be collected of 5.71% with a significant value of $775,310.78, receivable for the year 2020. A report was issued with the conclusions where the non-existence of a planning that supports the strengthening of the collection processes and strategies that allow improving the collection processes and do not apply management indicators to evaluate if it meets the annual goal of collection of overdue portfolio; and recommendations: It is recommended to have the definition, approval and implementation of a plan that allows supporting the strengthening of the processes, formulation, execution, control and monitoring of proposed goals at the collection level and the development of strategies to guarantee the fulfillment of the goals proposals, which will serve the entity to take timely actions and decisions in compliance with the collection processes.