Examen Especial a la cuenta de activos fijos del Colegio Técnico Agropecuario San Juan de la provincia de Chimborazo del período del 1 de enero al 31 de diciembre del 2010 y propuesta de procedimientos para el manejo y control de los mismos

Abstract

A special review of the fixed assets account and a proposal for a management and control procedures manual of the San Juan Agricultural Technical School of Chimborazo province was created for the period January 1 to December 31, 2010. The Special Review allows verification, research and evaluatation of limited aspects relating to financial management, administrative, operational and environmental activities. The Special Examination was created by an internal control questionnaire, elaborated by different auditing procedures paperwork, to determine findings, propose conclusions, and create recommendations for improvement. The Special Review report indicated several deficiencies and proposed their respective remedies: the lack of asset administrative regulations, and therefore it is recommended to design a procedures manual for management and control of fixed assets; the lack of asset classification, which should be classified according to similar characteristics; unapprised assets, which should be given actual value by status analysis; the absence of physical inventory, it is suggested that accounting take place at least once a year and through written records; and facilities are lacking actual security for safeguarding assets, it is recommended increasing the physical size of the warehouse and designating the assets for safekeeping. It is recommended that the governing body of the institution should apply the findings created by the study for the control of the fixed assets in question in order to reduce asset risk and maximize its use for institutional purposes. In addition, the management and control procedures manual should be updated to reflect changes to applied regulations in the administration of public goods.