Evaluación a la cartera vencida de la unidad de tesorería del Gobierno Autónomo Descentralizado del cantón Guamote, período 2019

Abstract

The main objective of the research was to evaluate the overdue portfolio in the treasury of the Autonomous Decentralized Government of Guamote Canton, Chimborazo Province, period 2019, through the application of COSO I internal control questionnaires, indexes, and indicators, aimed at determining the level of delinquency of the overdue portfolio account. To accomplish this a methodology with a mixed approach was proposed at a descriptive and non-experimental level through a documentary and field study. In addition, the methods used were inductive-deductive and analytical. For the collection of primary data, a survey was applied to officials of the treasury department where it was found that those questioned considered that an increase in delinquency could affect the operation of the entity, especially in its operation. On the other hand, the interview conducted with the mayor of the GAD revealed the lack of training for the organization's collaborators. The evaluation conducted in the financial area included an internal control questionnaire under the COSO I methodology. At the end of the special review, it was found that the organization does not have a procedures manual or a personnel appraisal program, or strategies to reduce the level of delinquency, which prevents it from updating its knowledge of public services and better managing resources. In addition, there is no risk mitigation plan to track vulnerabilities related to fraud or non-payment in the GAD. It was recommended that a procedures manual be developed for the management of the municipal tax portfolio to ensure that the organization's financing is not affected and, therefore, the social programs to be developed during the period.