Diseño de un Instructivo Interno para el Egreso de Bienes de Control Administrativo para la Universidad Técnica de Machala

Abstract

This article will address the way to design an internal instruction to regulate the adequate disposal of administrative control assets, achieving an appropriate management of public assets that belong to the Technical University of Machala (UTMACH). According to this objective, we have studied three previous cases within the University in- depth way to deal with this problem because they had resulted in control authorities observations. As a final result, it allowed us to design an ad hoc instructive using the corresponding internal UTMACH and external regulations, this work will undoubtedly contribute to the operationalization of asset removal processes such as scrapping, destruction, free transfers, donations, or others as appropriate probably serve as a model to similar institutions with the same problem.