Examen especial a los bienes de larga duración en el Gobierno Autónomo, Descentralizado Municipal del cantón General Antonio Elizalde (Bucay), provincia de Guayas, período 2017

Abstract

The next certification work is a Special Test of the Goods of Long Duration in the Autonomous Government, Decentralized Municipal of General Antonio Elizalde Canton (Bucay), Guayas Province, period 2017, that leaded us to evaluate the normative accomplish of goods usage and control. The methodology used was the interview to the legal performer of the institution and the surveys aim to those involved with the goods of long duration with the purpose of getting general information about the entity, it was done the evaluation of internal control to determine the current risk percentage in the usage and control of goods, it was applied the physical verification to the selected goods as sample, it was done the depression calculation in order to verify if the percentages established by the norm are used. Through the tools mentioned before it was determined the next foibles: it does not develop physical verifications to the goods that determine its conservation posture, they do not own their respective labels that identify their position, it does not apply the depreciation percentages stablished by the Internal Rents Service and it is not done process of casualties and scrapping of goods that already accomplished their useful life and some of them are deteriorated. It is recommended to apply the internal control normative of the General Contralory of the State and the Regulation of Administration and Control of Public Sector Assets and the Organic Law of Internal Tax Regime, to the correct use and control of goods.