GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LP
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
FECHA: Gestión 2016 INDICE GENERAL
DETALLE REF P/T PLANILLA DE PENDIENTES DE SUPERVISIÓN LPA MEMORANDUM DE PLANIFICACIÓN DE AUDITORÍA (MPA) LPB PROGRAMA DE AUDITORÍA LPC ANTECEDENTES, OPERACIONES DE LA ENTIDAD Y SUS RIESGOS INHERENTES LPD AMBIENTE DEL SISTEMA DE INFORMACIÓN LPE CONCLU CON CLUSI SI N DEL SIS SISTEM TEMA A DE CONT CONTROL ROL INTE INTERNO RNO LPF DEFICIENCIAS DE CONTROL INTERNO LPG AMBIENTE DE CONTROL LPH EVALUACIÓN SISTEMA DE CONTROL INTERNO DE OPERACIÓNES A EXAMINAR LPI RESPALDO A RESPUESTAS DE EVALUACIÓN DE CONTROL INTERNO LPJ OPERACIONES OPERAC IONES CR TICAS Y UNIDADES RELACIONADAS RELACIONADAS CON EL EXAMEN LPK TRABAJOS DE AUDITORÍA INTERNA Y AUDITORÍA EXTERNA LPL INFORMACIÓN ADMINISTRATIVA Y CORRESPONDENCIA LPM DECLARACIÓN DE INDEPENDENCIA Y ADHESIÓN AL CÓDIGO DE ÉTICA LPN
RESPONSABLES AUDITOR: Endir Denis Rodriguez Rodriguez Guzman
RUBRICA 夭
FECHA 06/05/2017
SUPERVISOR: Roberto Gomez Bolañoz
㈨
06/05/2017
JEFE DE AUDITORIA INTERNA: Juan Rocha
ㇽ
06/05/2017
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPA
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
FECHA: Gestión 2016
PLANILLA DE PENDIENTES DE SUPERVISIÓN REF.:P/T
PENDIENTES A COMPLETAR
COMPLETADO POR:
FECHA
SIN PENDIENTES
RESPONSABLES AUDITOR: Endir Denis Rodriguez Rodriguez Guzman
RUBRICA 夭 ㈨
FECHA 06/05/2017
REVISADO POR:
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
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AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
FECHA: Gestión 2016
GOBIERNO AUTONOMO MUNICIPAL VALLES MEMORÁNDUM DE PLANIFICACIÓN DE AUDITORÍA ESPECIAL DE ADQUISICION Y DESTINO DESTINO DE COMBUSTIBLE COMBUSTIBLE EN LA GESTION 2016
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GOBIERNO MUNICIPAL DE VALLES MEMORÁNDUM DE PLANIFICACIÓN DE AUDITORÍA ESPECIAL DE ADQUISICION Y DESTINO DE COMBUSTIBLE, GESTION 2016 1. TÉ TÉRMI RMINO NOSS DE REFE REFERE RENC NCIA IA
CONTENIDO
1.1.
Antecedentes, objetivo, objeto y alcance alcance del examen
1.2.
Metodología
1.3.
Normas, principios y disposiciones legales a ser aplicadas en el
desarrollo del trabajo 1.4.
Principales responsabilidades a nivel de emisión de informes
1.5. Actividades y fechas de mayor importancia 2. INFOR INFORMACIÓN MACIÓN SOBRE LOS LOS ANTECEDENT ANTECEDENTES, ES, OPERACIO OPERACIONES NES DE LA LA INSTITUCIÓN Y SUS RIESGOS INHERENTES 2.1.
Antecedentes
2.2.
Marco legal
2.3.
Principales segmentos de la entidad relacionados con el objeto de
la auditoría 2.4.
Organismos y entidades vinculadas con el objeto de la auditoría
2.5.
Fuente de generación de recursos de la entidad
2.6.
Estructura de gastos
2.7.
Responsables de las operaciones objeto de la auditoría
2.8.
Factores externos que pueden afectar las operaciones
2.9.
Factores de riesgo
3. AMB AMBIEN IENTE TE DEL SISTE SISTEMA MA DE INFOR INFORMAC MACIÓN IÓN 4. AM AMBI BIEN ENTE TE DE CO CONT NTROL ROL 5. ENF ENFOQU OQUEE DE AUD AUDITO ITORÍA RÍA ESP ESPERAD ERADO O 6. CONSI CONSIDERACI DERACIONES ONES SOBR SOBREE SIGNIF SIGNIFICATI ICATIVIDAD VIDAD 7. TRABAJ TRABAJOS OS REALIZADOS REALIZADOS POR LA UNIDAD UNIDAD DE DE AUDITORÍA AUDITORÍA INTERNA INTERNA O FIRMAS FIRMAS DE AUDITORÍA EXTERNA 8. AP APOY OYO O DE ESPEC ESPECIA IALI LIST STAS AS 9. ADM ADMINI INISTRA STRACIÓ CIÓN N DEL DEL TRA TRABAJ BAJO O
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GOBIERNO MUNICIPAL DE VALLES MEMORÁNDUM DE PLANIFICACIÓN DE AUDITORÍA ESPECIAL DE ADQUISICION Y DESTINO DE COMBUSTIBLE ADQUIRIDO POR LA MUNICIPALIDAD, GESTION 2016 1. TÉ TÉRMI RMINO NOSS DE REFE REFERE RENC NCIA IA 1.1.
Antecedentes, objetivos, objetivos, objeto y alcance del examen
Antecedentes En cumplimiento a la instrucción el Alcalde Municipal, se programó realizar la Auditoría Especial de adquisicion y disposición de combustible combustible en la gestión 2016, por el Gobierno Autonomo Municipal de Valles. Objetivo El objetivo de la auditoría es expresar una opinión independiente sobre: La legalidad de compra y disposición de la adquisicion y destino de combustible adquirido por la municipalidad, así como el cumplimiento del ordenamiento jurídico aplicable a dicha compra. Objeto El objeto de la auditoría lo constituyen la documentación e información proporcionada por el Gobierno Municipal de Valles, sobre de la adquisicion y dispocision de combustible por la municipalidad de la gestion 2016, consistente en: comprobantes de contabilidad, extractos bancarios, contratos y otra documentación relacionada con la compra y disposición de combustible para el gobierno autonomo municipal Valles. Alcance del examen La auditoría se efectuará de acuerdo a Normas de Auditoría Gubernamental aplicables a la auditoría especial (NAG del 251 al 256), el tipo de evidencia a ser obtenida será documental, y la fuente de obtención de la misma es interna y externa, resultado de la ejecución de los procedimientos de auditoría descritos en el programa de trabajo de auditoría adjunto. Nuestro alcance comprenderá la revisión y evaluación de la totalidad de la documentación de la adquisicion y dispocision de combustible, de la gestión 2016.
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1.2.
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Metodología
Con el propósito de obtener y evaluar la evidencia competente y suficiente para lograr el objetivo de auditoría, el examen se efectuará aplicando la siguiente metodología a partir de las siguientes etapas: Planificación A fin de obtener un conocimiento sobre las operaciones, información y documentación que será objeto de evaluación, inicialmente se efectuará el relevamiento de la información mediante entrevistas con el personal, indagaciones y lectura de la normativa norm ativa interna y externa, que tenga relación con las operaciones relacionadas con el objetivo de la auditoría. Sobre la base de dicho conocimiento e indagaciones, se planificará la auditoría y se elaborarán los correspondientes programas de trabajo para el cumplimiento de los objetivos de la auditoría. Ejecución Etapa en la que, a partir del conocimiento de los procedimientos descritos en los programas de trabajo para las operaciones relacionadas con la utilización de los recursos, se obtendrá y evaluará la evidencia competente, suficiente y relevante, de tal forma que los hallazgos de auditoría puedan estar debidamente sustentados. Comunicación de resultados Sobre la base de los resultados que se s e obtenga de la aplicación de los programas de trabajo, se elaborará el informe en el que se reportarán los hallazgos de auditoría. 1.3.
Normas, principios y disposiciones legales a ser aplicadas en el
desarrollo del trabajo Las principales disposiciones legales a ser aplicadas al objeto del examen serán:
Ley N° 1178 de Administración y Control Gubernamentales, del 20 de julio de 1990 y Decretos Reglamentarios.
Normas de Auditoría Gubernamental
Ley Nº 482 Gobiernos Autónomo Municipales.
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Ley del Sistema de Control Fiscal Nº 14933 (Artículo 77), del 29 de septiembre de 1977.
Resoluciones emitidas por el Concejo Municipal de Valles, durante la gestión 2016.
Reglamento para el Uso de Vehiculos y Aprovisionamiento de Combustible.
Otras disposiciones pertinentes y vigentes a la fecha de realización de la presente auditoría, sin que estas sean excluyentes ni limitativas para considerar otras disposiciones que fueren necesarias de acuerdo a las circunstancias.
1.4.
Principales responsabilidades responsabilidades a nivel de emisión de informes
Nuestra responsabilidad es emitir opinión independiente sobre la legalidad y pertinencia sobre la adquisicion y destino del combustible adquirido por la municipalidad, durante la gestión 2016. Si en el curso de la evaluación se s e establece la existencia de indicios de algún tipo de responsabilidad por el desempeño de la función pública, previstos en la Ley Nº 1178, emitiremos el informe respectivo. 1.5.
Actividades y fechas de mayor importancia importancia
A continuación, se detallan las fechas de mayor importancia relacionadas con la planificación, ejecución, finalización y emisión de informes de nuestra auditoría: Actividades Relevamiento de la información Planificación de la auditoría
Fechas probables 1 al 15 de marzo de 2017 6 al 30 de de 2017
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El Gobierno Municipal de Valles, está compuesto por un Concejo Municipal y un Alcalde. El Alcalde Municipal es la máxima autoridad ejecutiva, representativa y administrativa del Gobierno Municipal y el Concejo Municipal como máxima autoridad del Gobierno Municipal, se constituye en el órgano representativo, normativo y fiscalizador de la gestión municipal, conformada por siete concejales cuyas determinaciones se aprueban mediante la emisión de resoluciones del Concejo Municipal con el voto afirmativo de la mitad más uno de sus miembros presentes. El Gobierno Municipal de Valles tiene como jurisdicción territorial la provincia Cercado del Departamento de Valles y está regido por la Ley 2028 de Municipalidades, la Ley Marco de Autonomías y Descentralización y Ley General del Trabajo. Estructura orgánica La estructura orgánica del Gobierno Municipal de Valles, V alles, es de carácter funcional y está conformada por los siguientes niveles organizacionales: Nivel Legislativo y Fiscalizador: conformado por el Concejo Municipal Nivel Ejecutivo: que recae en el Alcalde Municipal Nivel de Staff - conformado por las Unidad de Asesoría Legal y Asesoría Financiera Nivel Ejecutivo – operativo: conformada por la Oficialía Mayor Administrativa Nivel técnico-operativo: Dirección de Desarrollo Productivo: conformada por el Director de desarrollo productivo y la unidad forestal. Dirección Administrativa y Financiera: conformada por el Director administrativo financiero y las unidades de Contabilidad, Presupuestos, Responsable de Recaudación y Fiscalización y Responsables de Almacenes y activos fijos Dirección de Obras Públicas: conformada por los Supervisores de obras públicas y el Departamento de Planificación y Urbanismo. 2.2.
Marco Legal
El Gobierno Municipal de Valles es una institución pública con personería jurídica, enmarcada en los principios de autonomía de gestión, en sujeción a lo
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Dictar Ordenanzas y Resoluciones, determinando así las políticas y estrategias municipales Programación y ejecución de toda gestión jurídica, administrativa, técnica, económica, financiera, cultural y social La potestad coercitiva para exigir el cumplimiento de la presente Ley y de sus propias Ordenanzas y Resoluciones. El conocimiento y Resolución de controversias relacionadas con el ejercicio de sus potestades normativas, ejecutivas, administrativas y técnicas. Ley Nº 1178 1178 de Administración y Control Gubernamenta Gubernamentales les de 20 de julio de 1990 ;
esta disposición legal regula los sistemas de Administración y Control de los recursos del Estado y su relación con los sistemas nacionales de Planificación e Inversión Pública. Por otra parte, también la Ley Nº 2042 de Administración Presupuestaria y su Decreto Reglamentario. 2.3.
Principales segmentos de la entidad relacionados con el objeto
de la auditoría Las principales Unidades del Gobierno Municipal de Valles que intervinieron en la administración de los recursos percibidos, durante las gestiones sujetas a examen y que son responsables de las operaciones de la Municipalidad, son las que se detallan a continuación: El Concejo Municipal; como instancia superior del Gobierno Municipal, órgano representativo, deliberante y normativo, el cual ejerció su rol fiscalizador de la gestión municipal en el periodo bajo examen. El Alcalde Municipal, se constituye en la máxima autoridad ejecutiva, representativa, operativa y administrativa del Gobierno Municipal, sus funciones se circunscriben a planificar, organizar, dirigir y supervisar las labores del Órgano Administrativo y la autorización de operaciones y actividades actividades de conformidad con Leyes, reglamentos y procedimientos vigentes, tiene independencia en cuanto a su rol ejecutivo y de toma de decisiones.
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AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
su vez ejerce autoridad y supervisión sobre la Jefatura del Departamento de Planificación y Urbanismo. Las Unidades de Asesoría Legal y Financiera, responsables de prestar asesoramiento legal y de apoyo, asesorando en el campo del derecho y financiero, velando por los intereses del Gobierno Municipal de Valles. La autorización y firma de cheques son realizadas por el Alcalde Municipal, Oficial Mayor Financiero y el Director de Finanzas de Valles, debiendo llevar dos firmas los cheques. 2.4.
Organismos y entidades vinculadas con el objeto de la auditoría
La Municipalidad no tiene organismos de tuición; sin embargo, a objeto de cumplir adecuadamente con sus competencias institucionales, coordina sus labores con la Gobernación de Cochabamba y con los contratistas como personas jurídicas y/o naturales que ofertaron sus servicios para la ejecución de obras se constituyen en entidades vinculadas con la Municipalidad, Mun icipalidad, en función de los objetivos de la presente auditoría. 2.5.
Fuentes de generación de recursos
La información relativa a los ingresos se expone solo para fines informativos, debido a que no es aplicable al objeto de la presente auditoría. 2.6.
Estructura de Gastos
Los gastos efectuados por el Gobierno Municipal de Valles, se encuentran distribuidos en función de sus competencias, entre las más importantes se tiene: construcción de obras de dominio público, refacción y mantenimiento de escuelas, construcción de campos deportivos, construcción de puentes y obras de microriego, cuyo detalle es el siguiente Detalle del Presupuesto de Gastos (Expresado en Bolivianos) Gestión 2015
Gestión 2016 (al 30/06/16)
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AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
60000
Servicio de la 2.035.23 Deuda 9
1.596.35 3
70000
Transferencias 160.481
153.875
Impuestos, 80000 Regalías y 1.024 1.022 Otros 47.863.7 29.264.3 Total 31 25 Fuente: Estados de Ejecución Presupuestaria
7 8 9 6 1 0 0 6 1
1.729.508
1.285.27 4
172.285
124.555
1.095
996
78.764.03 0
9 1 34.216.6 4 58 3
El gasto sujeto a examen, está relacionado a la compra y disposición de la adquisicion y disposicion del combustible 2.7.
Responsables de las operaciones objeto de la auditoría
A continuación, se detallan a los principales responsables res ponsables de las operaciones de la Municipalidad, sujetas a auditoría: NOMBRE Y APELLIDOS Zacarias Plata Saca Habilidoso Diestro Vvas
CARGO Alcalde Municipal Director de Finanzas
DESDE HASTA 13/06/15 31/12/17 04/06/15 04/01/17
Fuente: Elaboración propia información de personal proporcionada por la entidad. La conformación del Concejo Municipal, es la siguiente: Cargo Presidente consejo Secretario Vocal Vocal vocal 2.8.
Nombre Juan Bautista Maria de los Milagros Judas Tadeo Jose Carpintero Cesar Maximo
Factores externos que pueden afectar las operaciones
7 4 7 2
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El procesamiento de un gran volumen de comprobantes contables durante la gestión 2016 un total de 3.500 comprobantes, lo que incrementa el riesgo riesg o de que existan errores u omisiones en los registros contables y presupuestarios. Falta de Formación en gestión pública de las autoridades municipales Por los aspectos descritos anteriormente, se determina que el riesgo inherente es ALTO.. ALTO Riesgo de control De la evaluación preliminar efectuada a la documentación administrativa y contable sobre la aplicación de los recursos que sustenta los objetivos de auditoria, se ha identificado los siguientes aspectos: El Gobierno Municipal de Valles, incorporó en forma directa a nuevos funcionarios fun cionarios públicos por influencia política, sin que se realice el proceso de selección, incumpliendo lo establecido en el Subsistema de Dotación de Personal, lo cual podría ocasionar que no se cuente con personal competente e idóneo para la administración de los recursos y el cumplimiento de disposiciones legales en el desarrollo de sus funciones. La Municipalidad no diseño ni implementó los Reglamentos Específicos de los Sistemas de Administración definidos por la Ley 1178. Falta de reglamentación manuales de procedimientos, formalmente establecidos, aspecto que ocasiona que las operaciones se ejecuten de acuerdo a la costumbre o según el criterio personal de cada servidor público.
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Que no se efectúe un control adecuado de los plazos de ejecución de las obras, lo que repercute en la demora en la recepción de las obras ejecutadas por administración delegada. Existe el riesgo de que el registro de los gastos por la ejecución de las obras en el SINCON, no se encuentre adecuadamente expuestas. Inexistencia de Inventarios de Activos Fijos actualizados Que no exista evidencia sobre la existencia y recepción de los bienes y servicios adquiridos por la Municipalidad. La Municipalidad no ha definido un espacio físico o muebles que concentren y resguarden la documentación que respalda la administración de los recursos municipales. Los comprobantes de de egreso e ingreso, carpetas de las obras ejecutadas y otros relacionados se encuentran en poder de las diferentes unidades ejecutoras o donde se genera. No existe una Unidad que centralice la información de los materiales adquiridos, utilizados o entregados a los responsables de la ejecución de las obras. Los materiales son entregados directamente al responsable de la obra, sin la verificación de la calidad y cantidad de los bienes; el encargado de almacenes no lleva un control de las existencias, simplemente se limita a llenar los formularios de ingreso y salida de almacén. La documentación que respalda las transacciones de gastos no es inutilizada con un sello de cancelado o registrado. Las situaciones mencionadas no permiten a la Entidad ejercer un adecuado
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Balance General Comparativo Estado de Recursos y Gastos corrientes comparativo Estado de Flujo de Efectivo comparativo Estado de Cambios en el Patrimonio comparativo. Estado de Ejecución Presupuestaria de Recursos Estado de Ejecución Presupuestaria de Gastos Balance de Sumas y Saldos Cuenta Ahorro Inversión Financiamiento comparativo Estados de cuenta auxiliares Sin embargo sus reportes no son emitidos en forma oportuna, por lo tanto no son considerados por los ejecutivos de la Municipalidad en la toma de decisiones. Durante el periodo bajo examen y específicamente en relación al objeto del examen, se cuenta con un archivo ordenado en forma cronológica de la documentación contable que respaldan las operaciones de gastos, constituyéndose en información válida para realizar la auditoría, donde la Municipalidad procesó aproximadamente 3.500 comprobantes contables respectivamente, los cuales se encuentran bajo la custodia de la Dirección de Finanzas. Por otra parte, se ha constatado que el Gobierno Municipal cuenta con otros registros y documentos emitidos por las diferentes direcciones, jefaturas y otras unidades, a través de los cuales, se procesa información de las operaciones. Entre los registros y documentos más importantes, podemos señalar a los siguientes: Programa Anual de Operaciones Presupuesto Resoluciones del Concejo Municipal Ordenanzas del Concejo Municipal
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Filosofía y estilo de la dirección El Gobierno Municipal de Valles, tiene como máxima autoridad ejecutiva al Alcalde Municipal y como órgano representativo, normativo y fiscalizador al Concejo Municipal, que aprueba el Programa Operativo Anual y el Presupuesto Municipal, y fiscaliza el movimiento económico y financiero de la Municipalidad, tomando conocimiento, aprobando o rechazando los Estados Financieros. Las decisiones del Concejo Municipal de Valles se efectúan efectúan por voto mayoritario de los concejales. Las ex autoridades y actuales autoridades ejecutivas, no asumieron conciencia de la importancia de implementar procedimientos y actividades de control interno, como parte de las operaciones, tal el caso, que la Municipalidad no cuenta con Reglamentos Específicos de los Sistemas de Administración y Control debidamente compatibilizados y aprobados. Por lo que, la percepción sobre la filosofía, la actitud y el compromiso de los actuales ejecutivos, si bien es positiva al cumplimiento de las normas y existe predisposición para cumplir las recomendaciones de auditoría; sin embargo, no evidenciamos que se hayan adoptado acciones concretas que permitan implantar controles en las actividades operativas y administrativas de la Entidad (controles gerenciales periódicos o específicos). Integridad y valores éticos El Gobierno Municipal de Valles, no diseñado, aprobado e implantado un Código de Ética que sirva de guía g uía de conducta a los servidores s ervidores públicos, para desarrollar sus actividades con honestidad, integridad, imparcialidad, probidad, transparencia, responsabilidad y eficiencia; no obstante, a la ausencia de un
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LPB /1 3
con Manuales de Procedimientos para los diferentes procesos administrativos y operativos, que incluyan procedimientos de control interno necesarios para el desarrollo de sus operaciones. Competencia profesional y Administración de personal La mayoría de los nombramientos del personal en los respectivos cargos, se realizan en forma directa prevaleciendo la influencia política, lo cual afecta el ambiente de control. Asimismo, la Municipalidad no cuenta con un Manual de Puestos que refleje claramente el nivel de competencia profesional requerido para los distintos niveles y puestos, razón por la cual existe el riesgo de que algunos cargos estén cubiertos por funcionarios que no cuentan con los requisitos de competencia requeridos para el nivel de responsabilidad asignado asign ado o la naturaleza y la complejidad de las operaciones; sin embargo, se puede advertir que algunos cargos importantes están siendo ocupados por personas con formación profesional como auditores, ingenieros y abogados. Asignación de autoridad autoridad y responsabilidad y niveles de autoridad Verificamos que Gobierno Municipal de Valles cuenta con un Manual de Funciones, elaborado de 2006, el cual, fue difundido mediante la entrega de una copia de sus funciones; sin embargo, no existe evidencia de su aprobación, además debido a su antigüedad, los cargos descritos no coinciden con los existentes en la actual estructura orgánica y es aplicado sólo en aquellos casos, donde los cargos descritos coincide con aquellos existentes en la actual estructura orgánica; la falta de un Manual actualizado, no permite delimitar el nivel de autoridad, las responsabilidades de cada cargo, regular sus funciones y uniformar las actividades que se desarrollan en cada dirección o unidad.
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
LPB /14
El Alcalde no ha eliminado las barreras comunicacionales entre los distintos niveles de la organización sobre los asuntos de interés común fomentando la unión del personal mediante un sistema de comunicación que no sea excluyente, tampoco ha incentivado la participación y el compromiso de todos los niveles organizativos habilitando canales de comunicación para recepcionar los comentarios o sugerencias y llevarlos a la práctica. En consecuencia, se establece que el ambiente de control en el Gobierno Municipal de Valles no es adecuado. 5. ENF ENFOQU OQUEE DE AUD AUDITO ITORÍA RÍA ESP ESPERAD ERADO O Considerando la naturaleza de la Entidad, los riesgos determinados, los resultados de la evaluación del ambiente de control, el alcance y los objetivos de la auditoria, el enfoque de la misma será de carácter sustantivo y estará principalmente orientado a establecer la legalidad y pertinencia de los gastos ejecutados, el cumplimiento de disposiciones legales relacionadas con la contratación y disposición del combustible par el gobierno autónomo municipal Valles. A este efecto, los procedimientos de auditoria, han
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
LPB /15
de las facturas, solicite copia o fotocopia de las facturas o libro de ventas que muestre la inconsistencia entre las facturas archivadas en la Alcaldía y las del proveedor. 8. En base a los procedi procedimientos mientos anterio anteriores, res, prepare prepare un detalle detalle de las las facturas facturas que presenten diferencias entre las que tiene la Entidad y los diferentes surtidores. 9. Solicite Solicite la opinión opinión legal legal al abogado abogado por las las observacio observaciones nes en las facturas facturas de de combustible. 10.Ejecute 10. Ejecute otros procedimientos de auditoría que considere necesario. 11.Obtenga 11. Obtenga doble ejemplar, debidamente legalizados, de la documentación que sustenta los hallazgos En caso de identificarse posibles indicios de responsabilidad, elabore el informe de auditoria 12.correspondiente, 12. correspondiente, identifique a los involucrados, cuantifique fique el daño económico económico producido, si hubiere y el fundamento legal para establecer los indicios de
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPB /16
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
El personal y el presupuesto de horas estimadas, es el siguiente: NOMBRES
Lic. Juan Claros
Rocha
Lic. Endir Denis Rodriguez Guzman Lic. Roberto Gomez Bolaños Lic. Lenny Sanchez Lic. Lenny Arispe Lic. Contreras Lios Totales
CARGO
PLANIFICACIÓN
Jefe de Auditoría Interna Supervisor
8 85
Auditor Auditora Auditora Abogado
10.PROGRAMAS 10. PROGRAMAS DE TRABAJO
EJECUCIÓ N
INFORME
TOTAL
12
20
15
100
200
160
88
160
408
150 160 0 563
190 190 60 543
10 0 20 302
350 350 80 1.408
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
LPC
FECHA: Gestión 2016
AUDITORÍA ESPECIAL DE DESEMBOLSO DESEMBOLSOSS POR POR LA ADQUISI ADQUISICIÓN CIÓN DE COMBUS COMBUSTIBLE TIBLE POR EL PERIODO COMPRENDIDO ENTRE 1 DE ENERO AL 31 DE DICIEMBRE DE 2015 OBJETIVOS DE LA AUDITORÍA 1. Verificar el cumplimiento de disposiciones legales en los desembolsos por adquisición de combustible. 2. Verificar la legalidad de facturas por la compra en diferentes surtidores del departamento. Procedimientos Ref. Obj. Ref. Hecho P/T por: 1. 1 Obtenga Obtenga toda la normati normativa va interna interna vigent vigente e relacionada con la adquisición de combustible. 2. Obtenga Obtenga el mayor mayor de la part partida ida 3410 341000 Combustibles y Lubricantes.
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPC/1
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
Procedimientos
8. En base base a los proce procedimie dimientos ntos anterior anteriores, es, prepar prepare e un detalle de las facturas que presenten diferencias entre las que tiene la Entidad y los diferentes surtidores. 9. Solicite Solicite la la opinión opinión legal al abogad abogado o por por las las observaciones en las facturas de combustible. 10.Ejecute 10. Ejecute otros procedimientos de auditoría que considere necesario. 11.Obtenga 11. Obtenga doble ejemplar, debidamente legalizados, de la documentación que sustenta sust enta los hallazgos 12.En 12. En caso de identificarse posibles indicios de
Ref. Obj. Ref. P/T
Hecho por:
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
LPD
FECHA: Gestión 2016
ANTECEDENTES Y OPERACIONES DE LA ENTIDAD Y SUS RIESGOS INHERENTES DESCRIPCIÓN Antecedentes de la entidad entidad y objetivos de la entidad entidad Marco legal de creación de la entidad Naturaleza de las operaciones objeto de examen Organización y estructura de la entidad
REF. PT * LPD 1 LPD 2 LPD 3 LPD 4
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPD 1
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
FECHA: Gestión 2016
ANTECEDENTES DE LA ENTIDAD Y OBJETIVOS DE LA ENTIDAD El Municipio de Valles se encuentra ubicado en la provincia Cercado y está ubicado en la región central del Departamento de Cochabamba. El Gobierno Municipal de Valles, está compuesto por un Concejo Municipal y
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPD2
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
FECHA: Gestión 2016
MARCO LEGAL DE CREACIÓN DE LA ENTIDAD El Municipio de Valles se encuentra ubicado en la provincia Cercado y está ubicado en la región central del Departamento de Cochabamba. El Gobierno Municipal de Valles, está compuesto por un Concejo Municipal y
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPD3
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
FECHA: Gestión 2016
NATURALEZA DE LAS OPERACIONES OBJETO DE EXAMEN El objeto de la auditoría lo constituyen la documentación e información proporcionada por el Gobierno Municipal de Valles, sobre la compra y destino del combustible dquirido pra la gestion 2016, consistente en: comprobantes de contabilidad, extractos bancarios, contratos y otra documentación relacionada con la compra y disposición del combustible adquirido para el gobierno
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPD4
AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
ENTIDAD: G.A.M. Valles
FECHA: Gestión 2016
ORGANIZACIÓN Y ESTRUCTURA DE LA ENTIDAD La estructura orgánica del Gobierno Municipal de Valles, es de carácter funcional y está conformada por los siguientes niveles organizacionales: Nivel Legislativo y Fiscalizador: conformado por el Concejo Municipal Nivel Ejecutivo: que recae en el Alcalde Municipal Staff - conformado Asesoría Legal y Asesoría
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
LPD5
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
LPD6
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LPD7
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LPD8
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GOBIERNO AUTÓNOMO MUNICIPAL VALLES
LPD9 AUDITORÍA ESPECIAL UNIDAD DE AUDITORÍA INTERNA
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