Evaluación a la gestión de la cartera vencida del Cuerpo de Bomberos del Gobierno Autónomo Descentralizado Municipal de Riobamba, provincia de Chimborazo, durante los períodos 2017 – 2018

Abstract

This research work was carried out with the purpose of evaluating the management of the past due portfolio of the Fire Department of the Municipal Decentralized Autonomous Government of Riobamba, during the periods 2017-2018, to examine the performance of internal control, efficiency levels, efficiency and economy in the management of the past due portfolio, though the analysis and evaluation of the information reported in the balances sheets of the institution. The research techniques were used: the application of internal control questionnaires taking into account the five components of COSO I, the evaluation though management indicators and financial indices. The main problems encountered were the lack of portfolio recovered strategies, lack of control over the servers that work in the portfolio, high delinquency rate of the past due portfolio, inadequate allocation and distribution of activities of the personnel in change of the collection of the past portfolio. The elaboration of this proposal was built according to the needs and shortcomings of the GADMR Fire Brigade, which allowed the issuance of a final report containing conclusion and recommendations that will be used for subsequent decision making and corrective actions in compliance with the portfolio requirements. The person in charge of the financial area is recommended to implement the present proposal so that it improves the performance in the area of the overdue portfolio and the good use of its economic resources.