Examen Especial a los Bienes de Larga Duración del Gobierno Autónomo Descentralizado Municipal del Cantón Cevallos, Período 2022
ABSTRACT: The Constitution of the Republic of Ecuador, through Article 165 of COOTAD, establishes the public nature of the economic resources transferred, generated and collected by the decentralized autonomous governments. According to this provision, decentralized autonomous governments that recei...
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| Formato: | bachelorThesis |
| Publicado em: |
2024
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| Acesso em linha: | http://dspace.unach.edu.ec/handle/51000/13303 |
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Adicionar Tag | Resumo: | ABSTRACT: The Constitution of the Republic of Ecuador, through Article 165 of COOTAD, establishes the public nature of the economic resources transferred, generated and collected by the decentralized autonomous governments. According to this provision, decentralized autonomous governments that receive or transfer public goods or resources are obliged to apply procedures that ensure transparency, access to information, accountability and public control in relation to the use of such resources. Under this background, a Special Review of the long-lived assets of the Municipal Decentralized Autonomous Government of Cevallos Canton, period 2022 is proposed, with the objective of strengthening internal control mechanisms and optimizing the administration of public resources, this special review focuses on the detailed review of the long-lived assets of the GADM of Cevallos. A qualitative approach methodology was applied to gain an in-depth understanding of aspects such as maintenance, efficiency in use and adequacy to municipal needs. Among the main findings were the absence of an automotive maintenance plan, lack of insurance of long-lived assets, lack of daily vehicle mobilization records and lack of balance reconciliation. In conclusion, the implementation of the phases of the special review of the long-lived assets of the Autonomous Decentralized Municipal Government of Cevallos Canton for the 2022 period allowed for a comprehensive review of fixed assets and their condition, as well as an evaluation of their use and maintenance. Keywords: Special Examination, Long-lived Assets, Municipal Decentralized Autonomous Government, Cevallos |
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