Procedimientos contables y administrativos para la adquisición de propiedad, planta y equipo en las instituciones bomberiles.

Abstract

The public sector entities develop an essential role in preserving the country's economic and social security, therefore, it is necessary that they have timely control of their operations in order to assure a proper management of State resources, which can be tangible and intangible. Based on this context and referring to the first type of public resource, the objective of this study is aimed at determining the accounting and administrative procedures that must be carried out in the acquisition of an property, plant and equipment asset in a Non-Financial Public Sector entity, specifically for a fire brigade, by reviewing the legal regulations, with the intention of which the making of a flowchart of this process and its corresponding accounting record, serves as support so that the employees of institutions of this nature, develop an adequate job and thus they avoid sanctions. For this, the research adopted a qualitative point of view, where investigative methods of the documentary and descriptive type were applied. In this regard, a bibliographic review was carried out based on the standards, laws and regulations in force regarding internal control, government accounting and public procurement, which, together with the scientific articles analysis related to this subject, served as theoretical basis to support the research results as to the identification of the steps for this particular process, as well as their respective accounting treatment.