Examen especial al proceso de adquisición de repuestos, combustibles, lubricantes y uso de vehículos y maquinaria pesada del Gobierno Autónomo Descentralizado Municipal del cantón Guamote, por el período comprendido entre el 01 de enero al 31 de diciembre de 2014

Abstract

The research work is expressed in a “SPECIAL EXAMINATION TO THE ACQUISITION PROCESS OF SPARE PARTS, FUELS, LUBRICANTS, AND USE OF VEHICLES AND HEAVY EQUIPMENT OF THE MUNICIPAL DECENTRALIZED AUTONOMOUS GOVERNMENT GUAMOTE CANTON, FOR THE PERIOD FROM 01 JANUARY TO 31 DECEMBER 2014.” The used methodology was the interview, participant observation, survey of public servants and COSO method. (Committee of Sponsoring Organizations of the Tread way Commission.) The special examination developed four phrases as follow: Phase I: Familiarization and Review of Legislation, Phase II: Evaluation of the internal control system, Phase III: Evaluation of critical areas and Phase IV: Writing of Report and Communication of Results; all these guided phases by Generally Accepted Auditing Standards and Generally Accepted Accounting Principles (GAAP); a final report will make to know the findings as: it is not maintained an average yield of kilometers per gallon of fuel and lack of control on the use of spare parts and accessories. The researcher suggests that the institution implements the recommendations in the final report this will improve the management of public administration it will enable the optimization of resources to achieve the much desired social welfare.