Diseño del manual de procedimientos para la Administración y Control de Bienes del Gobierno Autónomo Descentralizado Municipal del cantón Guamote, provincia de Chimborazo

Abstract

The current degree work titled “Desing of a Manual of Procedure for the Management and Control of Assets of the Municipal Descentralized Autonomous Government of Guamote canton, Chimborazo province”, aims to offer an administrative tool to improve the procedures of internal control of the institutional assets. In the research, the inductive, deductive and analytical methods were used which allowed to analyze the relevant information regarding to the current norm about Management and Control of Assets of the Public Area, with a population of 5 people among executives and employees, questionnaires of internal control and an evaluation file were applied. For the development of the Manual of Procedure, the General Norm of Assets for the Public Area, Internal Control Norms, Government Manual, NIC 36 and 16 Revaluation of Assets and Deterioration of assets’ value were revised; for instance, policies, norms, procedures, forms, specific functions of executives and employees of the Managerial – Financial department are set. By means of the current manual of procedures it is intended to strengthen the internal control of institutional assets. It is recommended to apply management indicators, to perform in situ verifications, documents of delivery and receipt when changing guards, administrative unit, to set a code to identify the asset, its location, code from the department it belongs, which allow to evaluate the performance of the personnel, the administration management to improve decision making.