La gestión administrativa y el control interno de los activos fijos del Gobierno Autónomo Descentralizado de la Municipalidad de Ambato

Abstract

The fixed assets of the public sector are important because of their economic value, conservation costs and use in productive and administrative activities of the Municipal Governments. The processes of control of the fixed assets of the GAD of the Municipality of Ambato have drawbacks due to deficiencies in the control systems, non-compliance with regulations, lack of planning and lack of personnel necessary to carry out all the activities of the Administration and Control Unit Assets. The present project evaluates the state of the administrative management and the level of compliance of the internal control, where the importance of the care of the assets resides as being considered tools of management for institutional purposes. In order to promote the continuous institutional improvement of the GADMA processes, trained personnel must be deployed, as should a process manual detailing the functions assigned to each of the public servants, in order to obtain information reliability and comply with Rules for the protection of property.