Procedimientos contables y administrativos para la contratación de pólizas de seguros en las instituciones bomberiles.

Abstract

In Ecuador, the institutions of the State, maintain as a general purpose to meet the needs of the population in which it develops and for the faithful fulfillment of it, they have public resources under their disposition, custody and guardianship; the same that, must be protected against any fortuitous event that could arise and will damage its integrity and conservation. In accordance with the allegations, the objective of the research is to establish the accounting and administrative procedures for the contracting of insurance policies in the fire departments, to diagnose the level of application with regulations and technical standards of government accounting imposed to this item, consistent with the provisions of the International Public Sector Accounting Standard (IPSAS). The study has a qualitative approach, the process information was obtained from the legal base section of platform of the Ministry of Economy and Finance and the State Comptroller General. In the research results, it was observed that administratively public institutions have as guidelines that, the servers responsible for the management of goods present a guarantee allowing them to cover during the period to perform functions within the institution to safeguard the integrity and quality of resources granted, while in the accounting field there are six entries for this activity, destined to the accounting of the accrued, the payment for the contracting of the insurance policy, the cancellation of the tax to the provider of this service and the corresponding adjustments of the case.