Examen especial a los bienes de larga duración de propiedad, planta y equipo del Gobierno Autónomo Descentralizado del cantón Guano, ejercicio fiscal 2022

Abstract

The Decentralized Autonomous Government of Guano canton belonging to the province of Chimborazo in the GAD-CG if special examinations have been made to the account long-lived assets, so it is evident the importance of the application of the special examination to know the proper administration, use, management and control of the assets mentioned, therefore, the objective of this research work was to evaluate compliance with current regulations both nationally and internationally applicable to long-lived assets. The methodology used for data collection was the interview to the legal representative of the institution and surveys issued to all personnel of the institution, an evaluation of compliance with the Internal Control Standard 406 established by the Comptroller General of the State, in order to determine the percentage of internal control and risk that exists in the use, management and control of long-lived assets, the physical verification of the assets mentioned, to verify their existence was performed. Using the aforementioned tools, it was identified that the institution does not comply with the revaluation process, there are assets that do not have an identification code printed on them, it does not have adequate warehouses for the storage of the assets, there are public servants who have not provided the information in time to carry out the handing over-reception acts before they go on vacation or on leave, i.e. the custodians are not aware of the responsibilities involved, finally, the process of disposal and scrapping of the respective assets is not carried out. In this context, it is concluded that the institution does not comply with the regulations in force for the proper administration, management, use and control of long-term assets, due to the lack of knowledge that the personnel have of the provisions of the law.