Diseño de un manual de procesos para la baja de activos fijos del GAD Municipal la Concordia, provincia de Santo Domingo de los Tsáchilas

Abstract

The design of a process manual to deregister fixed assets from the Gobierno Autónomo Descentralizado del Municipio La Concordia was to determine stages or interrelated activities to establish roles and responsibilities for custodians of movable property of public institutions at the local level, as it has been detected that it is a problem that negatively affects the performance and productivity of the institution. Financial losses from theft, unreported obsolescence of fixed assests can be expensive along with the storage of useless goods that generate avoidable expenses for the institution. A bibliography study was carried out about the theoretical issues of asset management from the perspective of different authors. The interview technique was used to obtain information and reach conclusions to elaborate this proposal. In fact, the majority of public officials perceive public goods as property not owned by anyone, therefore so their care lacks of importance; reaching several conclusions, such as the imperative need to establish responsibilities over each and every one of the assets of the municipal institution, as well as imposing sanctions if irregularities are detected.