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Servicio Municipal de Agua Potable y Alcantarillado COCHABAMBA

INFORME N°IPR-CI-02/2023 DE AUDITORIA DE CONFIABILIDAD DE LOS ESTADOS FINANCIEROS Y LAS DEFICIENCIAS DE CONTROL INTERNO

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21
marzo
2023
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INFORME N°IPR-CI-02/2023 DE AUDITORIA DE CONFIABILIDAD DE LOS ESTADOS FINANCIEROS Y LAS DEFICIENCIAS DE CONTROL INTERNO

INFORME DE AUDITORIA DE CONFIABILIDAD DE LOS ESTADOS

FINANCIEROS Y LAS DEFICIENCIAS DE CONTROL INTERNO

 

 RESUMEN EJECUTIVO

 

ENTIDAD: Servicio Municipal de Agua Potable y Alcantarillado Sanitario “SEMAPA”

REFERENCIA: Informe de Auditoria de Confiabilidad de los Estados Financieros y las deficiencias de control interno al 31 de diciembre de 2022.

 INFORME: IPR-CI-02/2023

 RESULTADOS: Las deficiencias que se exponen fueron las siguientes:

 

  1. Observaciones en las cuentas de los usuarios morosos, registrados en Cuentas a Cobrar a Corto Plazo y Cuentas a Cobrar a Largo Plazo 
  1. Inconsistencia en la exposición de los saldos de la cuenta Inventario de Materias Primas, Materiales y Suministros con el Estado de Cuentas 
  1. Observaciones en las bajas de activos fijos Gestión 2022 
  1. Terrenos y Edificaciones sin documentación legal 
  1. Incorrecta determinación de bienes faltantes en la inventariación de Activos Fijos Gestión 2022 
  1. Diferencias entre los Estados Financieros del Rubro de Activos Fijos y la Planilla General de Activos Fijos Gestión 2022.
  2. Construcciones, Estudios y Proyectos de Inversión, que afectan a la exposición en los Estados Financieros gestión 2022 
  1. Falta de facturación y pago por el Servicio de Alcantarillado Sanitario prestado al Gobierno Autónomo Municipal de Tiquipaya 
  1. Observaciones a las Refacturaciones de la Gestión 2022 
  1. Deficiencias Contables 
  1. Deficiencias en las Notas a los Estados Financieros con relación a los Estados Financieros Gestión 2022

 

Cochabamba, 27 de febrero de 2023

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