Examen especial de la gestión financiera al Gobierno Autónomo Descentralizado Municipal de Limón Indanza, cantón Limón Indanza períodos 2018 - 2020 para determinar la razonabilidad financiera

Abstract

The current curricular integration research work focused on a Special review of the financial audit aimed “Gobierno Autónomo Descentralizado Municipal de Limón Indanza, Limón Indanza County in the years 2018 - 2020 to determine financial reasonability” whose objective was to identify findings in financial management and evaluation of institutional internal control by using a mixed methodology such as: the descriptive, and explanatory level trying to identify the problems and their causes. The research design was no experimental and cross-sectional study, by the contrary, it was based on-documentary research type when analyzing documents, planning and budget documents. At the same time, it used the field research for internal control questionnaires, interviews, and direct observation. Through the application from procedures of the special examination and the internal control analysis obtained some results which determined that the structural organic regulation and manual for the classification of positions and remuneration scales is outdated taking into account that it was issued in 2016, besides internal control self-assessments based on all the regulations of the comptroller's office are not carried out due to its subcomponents are unknown, that is why recommended to be trained on the subject through a training plan based on the internal control regulations of the Comptroller General's Office. In the same way, through a judgment was said that the income and expense budget documents for the years 2018, 2019 and 2020 of “Gobierno Autónomo Descentralizado Municipal de Limón Indanza” were made according to the procedures of the budget system of the Finance ministry determining that they were favorable because they contain necessary and sufficient information being enough for proper interpretation and understanding in accordance with current regulations. Finally, it concluded that there are weaknesses in internal control, but are not significant and the financial management is reasonable.