Examen especial a los bienes de larga duración en la unidad educativa del milenio Penipe, perteneciente a la dirección distrital 06d05 Guano – Penipe educación, período 2021

Abstract

The Penipe Millennium Educational Unit belonging to the District Directorate 06D05 Guano - Penipe Education has yet to conduct special examinations of the long-lived assets account, so there is no report on the proper administration, use, management, and control of the investments mentioned above. Therefore, this research work aimed to evaluate compliance with current government regulations applicable to long-lived assets. The methodology used for data collection was an interview with the institution's legal representative and surveys of all the institution's personnel. An evaluation was made of compliance with Internal Control Standard 406 established by the Office of the Comptroller General of the State to determine the percentage of internal control and risk in the use, management, and control of long-term assets; the physical verification of the investments mentioned above was carried out to verify their existence, using the mentioned tools, it was identified that the institution does not carry out physical inspections at least once a year, does not have an identification code printed on them, does not have adequate warehouses for the storage of goods, does not have a warehouse keeper or a storekeeper, does not carry out delivery-receipt certificates for goods leaving the institution. The custodians need to be made aware of their responsibilities, and finally, the disposal and scrapping of the respective goods are not carried out. In this context, it is concluded that the Educational Unit needs to comply with current government regulations for the proper administration, management, use, and control of long-lived assets due to the personnel's lack of knowledge regarding the law's provisions