La gestión administrativa del cementerio y los ingresos por rentas de inversión y multas del Gobierno Autónomo Descentralizado Municipal del Cantón Guano

Abstract

This research aims to present a proposal to improve the administration of the cemetery and consequently increase revenues from investment income and fines Decentralized Autonomous Municipal Government of Guangzhou Guano with regard to the municipal cemetery; to achieve this target the root causes of the problem through field research methodology together with the evaluation of the structure of internal controls applied by the Administration of the town cemetery were investigated, which allowed us to identify gaps in management that affect the services provided to the community. Limited technical information about the absence of a register of the municipal cemetery; unreliable data relating to users and their families, generated dificulties in collection processes and non-performing loans generated. The customer service was limited in the absence of information to address service requests or complaints. Finally, the absence of administrative procedures regulating the activities of the cemetery and the lack of technical studies and regulations to structure a survey to complete and updated information and tools to fix costs for the services as required by the contained legal regulations the COOTAD, limited the perception of income for the municipality. Additionally budgetary allocations for the category "Cemetery", was scheduled based on historical data therefore he was not real and leads to increased non-performing loans; therefore, it is necessary to take steps to improve management. With our proposal, we propose appropriate solutions to the problems exposed by management tools that allow local authorities to make decisions that benefit the community and the municipality.