Examen especial a los bienes muebles de larga duración del Gobierno Autónomo Descentralizado Municipal del cantón Santa Clara, provincia de Pastaza, por el período comprendido entre el 1 de enero al 31 de diciembre de 2016

Abstract

In the present titling work it was realised an Especial Exam to the Movable Property of Long Duration of the Decentralized Autonomous Government of the Santa Clara Canton, Pastaza Province, Period: January-December 2016, based on the Substitutive General Regulation for the Management and Administration of Property of the Public Sector, the Generally Accepted Audit Norms and Internal Control Norms to verify if the officials of the Property Administration Unit complied with the registration process, administration, use, control and the low of the movable property of the DAG. For that, as part of an especial exam it was reviewed that the acquisition of movable property are correctly registered to the acquired valour, it was verified that the acquired movable property exist and are being used, it was proceeded to analyse the changes registered in the accounts that conform the movable property, in addition, it was verified that the movable property additions and retirements were being registered properly and finally, it was reviewed that the depreciation calculations have consistency with the previous periods. The results of the surveys conducted to the surveyed personnel determined that the 17% of the employees never refresh nor put an identification code to the movable property allocated to them, the 50% says that meet to the actualization and codification of the assigned movable property through the delivery-reception certificate. The results will be reflected in the findings sheets and in the communication report together with the opinion, it is recommended the use of research methodology, used in this work, to analyse the acquisition, use and control of the movable property of long duration.