Facebook Twitter Youtube Google Plus Instagram Whatsapp
Servicio Municipal de Agua Potable y Alcantarillado COCHABAMBA

INFORME N° IPR-04/2017 AUDITORIA OPERATIVA SOBRE LOS OBJETIVOS Y PROCEDIMIENTOS APLICADOS EN LA SECCION DE LECTURAS GESTION 2016

Compromiso de lograr la auto sostenibilidad y eficiencia

28
noviembre
2017
placeholder

INFORME N° IPR-04/2017 AUDITORIA OPERATIVA SOBRE LOS OBJETIVOS Y PROCEDIMIENTOS APLICADOS EN LA SECCION DE LECTURAS GESTION 2016

RESUMEN EJECUTIVO

 Informe de Auditoria Interna N° IPR-04/2017, correspondiente a la AUDITORIA OPERATIVA SOBRE LOS OBJETIVOS Y PROCEDIMIENTOS APLICADOS EN LA SECCIÓN DE LECTURAS GESTIÓN 2016, del Servicio Municipal de Agua Potable y Alcantarillado Sanitario “SEMAPA”. La presente auditoria fue ejecutada en cumplimiento al Programa Operativo Anual de la Gestión 2017 de la Unidad de Auditoria Interna.

Como resultado del examen realizado se identificaron los siguientes hallazgos de control interno, habiéndose emitido las recomendaciones necesarias para subsanar las mismas.

  1.  Usuarios sin medidor al 31 de diciembre de 2016 con relación a la Gestión 2015.
  2. Medidores observados registrados en el sistema de la Gerencia de Servicios al Cliente en la Gestión 2016.
  3. Usuarios con medidores en tipo B (ubicación del medidor dentro de la casa del usuario).
  4. Objetivos descritos en el Programa Operativo Anual Gestión 2016, relacionados a la Sección de Lecturas.
  5. Procedimientos no establecidos en el Documento Base de Contratación y las Especificaciones Técnicas ante posibles retiros, renuncias, despidos etc. de Lecturadores durante la Gestión 2016.
  6. Observaciones en los medidores cambiados de tipo B a tipo A por la Empresa Unipersonal EMCRA.
  7. Categorías observados por los Lecturadores, no atendidos oportunamente por la División Catastro Comercial.
  8. Observaciones en el alta de las instalaciones de acometidas nuevas de agua potable y alcantarillado sanitario Gestión 2016
  9. Falta de informes del Supervisor del Contrato Administrativo N° 260/2015 de “Prestación de Servicio de Lecturas y Actualización Catastral Gestión 2016”, con relación a los reclamos “No dejan preavisos”.
  10. Falta de acciones para la suscripción de convenios con usuarios SARH

 Por los hallazgos expuestos, se concluyó que la AUDITORIA OPERATIVA SOBRE LOS OBJETIVOS Y PROCEDIMIENTOS APLICADOS EN LA SECCIÓN DE LECTURAS GESTIÓN 2016:

  1. Es eficaz en los objetivos y procedimientos aplicados en la Sección de Lecturas en la toma de lecturas y validaciones que se realiza por la prestación de los servicios de agua potable y alcantarillado sanitario.
  2. Es eficiente en los objetivos y procedimientos aplicados en la Sección de Lecturas en la toma de lecturas y validaciones que se realiza por la prestación de los servicios de agua potable y alcantarillado sanitario
  3. Es económica en los costos invertidos en la toma de lecturas en la Sección de Lecturas.
  4. El Control Interno es eficaz con salvedades de la Sección de Lecturas en la toma de lecturas y validaciones.

 

Cochabamba, 21 noviembre de 2017

 

https://sport.vnu.edu.ua/js/pasarantogel2/http://revista.imap.curitiba.pr.gov.br/sigmaslot/http://revista.imap.curitiba.pr.gov.br/akun-pro-kamboja/http://revista.imap.curitiba.pr.gov.br/demo-olympus/http://revista.imap.curitiba.pr.gov.br/akun-pro-thailand/https://journal.dntb.gov.ua/akun-pro-kamboja/http://revista.imap.curitiba.pr.gov.br/slot-server-luar/http://revistarapi.imap.curitiba.pr.gov.br/akun-pro-jepang/https://minilib.onu.edu.ua/akun-pro-jepang/http://revistarapi.imap.curitiba.pr.gov.br/robopragma/https://www.remap.ugto.mx/pages/slot-luar-negeri-winrate-tertinggi/https://www.remap.ugto.mx/akun-pro-kamboja/https://pmo-pb.gop.pk/akun-pro-jepang/https://estudioslatinoamericanos.pl/akun-pro-myanmar/https://huajsapata.unap.edu.pe/js/pt2/https://revistas.uia.ac.cr/akun-pro-kamboja/https://journals.ecotas.org/akun-pro-kamboja/https://estudioslatinoamericanos.pl/akun-pro-kamboja/https://poltekkesbengkulu.ac.id/ebooks/akun-pro-jepang/https://poltekkesbengkulu.ac.id/ebooks/akun-pro-jepang/https://revista.celei.cl/akun-pro-vietnam/https://revista.coscyl.com/gates-of-olympus/https://library.binawan.ac.id/journal/sweet-bonanza/https://journal.mdpip.com/starlight-princess-1000/https://journal.uhe.edu.pk/sweet-bonanza-xmas/https://volyntext.vnu.edu.ua/aztec-gems/https://eejpl.vnu.edu.ua/sugar-rush-slot/https://www.remap.ugto.mx/slot-gacor-maxwin/https://journals.zu.edu.ly/gates-of-gatot-kaca/https://stikpmedan.ac.id/-/pyramid-bonanza/https://stikpmedan.ac.id/-/mahjong-ways-2/http://revistarapi.imap.curitiba.pr.gov.br/slot-deposit-pulsa-10rb/http://revista.imap.curitiba.pr.gov.br/starlight-princess/https://tiga-mutiara.com/akun-pro-kamboja/https://tiga-mutiara.com/gates-of-olympus/https://www.yuristjournal.uz/sweet-bonanza/https://mdpip.com/akun-pro-kamboja/https://sayangibu.sch.id/bonanza-gold/https://ppdb.sayangibu.sch.id/lucky-neko/http://balazing-wild-megaways.solarbotics.net/http://rtpliveslot.solarbotics.net/http://mahjongpanda.solarbotics.net/http://gatesofolympus.solarbotics.net/https://pit.org.pl/sweet-bonanza/http://eproceedings.umpwr.ac.id/-/starlight-princess/http://revista.imap.curitiba.pr.gov.br/blazing-wilds/https://ediciones.uautonoma.cl/pages/slot-thailand/https://www.sa-ijas.org/gates-of-olympus/https://www.sa-ijas.org/sweet-bonanza/https://rovedar.com/akun-pro-kamboja/https://ists.knu.ua/-/akun-pro-vietnam/https://periodicos.iesp.edu.br/slot-luar-negeri/http://opensource.transgaming.com/http://tzell-support.umapped.com/http://rs.transgaming.com/http://cadastro.tecnospeed.com.br/http://xcom.transgaming.com/https://poltekkesbengkulu.ac.id/slot-gacor/https://poltekkesbengkulu.ac.id/akun-pro-jepang/https://journalbio.vnu.edu.ua/slot-vietnam/https://poltekkesbengkulu.ac.id/akun-pro-myanmar/https://journalbio.vnu.edu.ua/akun-pro-thailand/https://library.binawan.ac.id/slot-thailand/https://volyntext.vnu.edu.ua/slot-jepang/https://library.binawan.ac.id/mahjong-ways-2/https://ejournal.itmnganjuk.ac.id/gates-of-olympus/https://alumni.sman2pekanbaru.sch.id/products/sigmaslot/https://kimia.uniga.ac.id/-/slot-demo/https://karir.pdamindramayu.co.id/sugar-rush/https://lppm.stifa.ac.id/akun-pro-platinum/https://lppm.stifa.ac.id/akun-pro-vietnam/http://psb.babussalam.ac.id/mahjong-ways-2/https://library.uniga.ac.id/wp-content/products/akun-pro-kamboja/http://cutups.nascar.com/https://reciss.asuss.gob.bo/akun-pro-kamboja/http://benefits.halfaker.com/https://revistas.utn.ac.cr/slot-luar-negeri/https://revistas.utn.ac.cr/slot-gacor-4d/https://journal.uhe.edu.pk/akun-pro-kamboja/https://aletheia.cinde.org.co/akun-pro-thailand/https://legalreport.tsul.uz/akun-pro-malaysia/http://visnyk.soc.univ.kiev.ua/akun-pro-jepang/https://ojs2.reserds.vsu.edu.ph/public/product/akun-pro-vietnam/https://ecpp-journal.ru/akun-pro-myanmar/https://reciss.asuss.gob.bo/slot-dana/https://rpj.ru.com/akun-pro-taiwan/https://rpj.ru.com/gates-of-olympus/https://labcotec.ibict.br/ojs/files/sweet-bonanza/https://labcotec.ibict.br/ojs/files/starlight-princess/https://revistaeletronica.iedi.edu.br/mahjong-ways-2/https://revistaeletronica.iedi.edu.br/aztec-gems/https://mitrasmart.co.id/sugar-rush/https://universal.ac.id/akun-pro-kamboja/https://universal.ac.id/akun-pro-jepang/https://karir.pdamindramayu.co.id/products/sigma/https://karir.pdamindramayu.co.id/akun-pro-thailand/https://karir.pdamindramayu.co.id/slot-deposit-pulsa/https://satisfy.dsdw.go.th/slot-luar-negeri/https://rpj.ru.com/paito-hongkong/https://www.remap.ugto.mx/slot-demo-pg/https://saludcolectivabv.ucs.gob.ve/slot88/https://www.sa-ijas.org/mahjong-ways-2/https://admin.berjasa.co.id/akun-pro-kamboja/https://admin.berjasa.co.id/gates-of-olympus/https://learning.modernland.co.id/storage/-/akun-pro-kamboja/https://learning.modernland.co.id/gates-of-olympus/https://admin.berjasa.co.id/sugar-rush/https://learning.modernland.co.id/starlight-christmas/https://learning.modernland.co.id/bonanza-gold/https://www.cienciajuridica.ugto.mx/pages/products/starlight-princess-1000/https://learning.modernland.co.id/wild-bounty-showdown/https://member.aosa.org/uploads/slot-gacor-2024/https://www.yuristjournal.uz/pages/products/starlight-christmas/https://member.aosa.org/uploads/gates-of-olympus/https://member.aosa.org/uploads/starlight-princess/https://member.aosa.org/storage/aztec-gems/https://slotgacor2024.pythonanywhere.com/https://jdih.makassarkota.go.id/dokumen/https://jdih.makassarkota.go.id/public/akun-pro-kamboja/https://member.aosa.org/storage/gates-of-gatot-kaca/https://pointer.ternatekota.go.id/-/slot-gacor/https://pointer.ternatekota.go.id/-/pyramid-bonanza/https://pointer.ternatekota.go.id/profile/starlight-princess/https://pointer.ternatekota.go.id/profile/slot-deposit-pulsa/https://web.univ-bba.dz/slot-dana/https://www.agernic.com/gates-of-olympus/https://pcdn.edu.pl/link-terbaik/https://pcdn.edu.pl/sweet-bonanza/https://pythononlinecompiler.com/sigmaslot/https://www.sa-ijas.org/products/mahjong-wins/https://revistaeletronica.iedi.edu.br/products/pyramid-bonanza/https://learning.modernland.co.id/products/pt2/http://niaksha-academic.ac.id/rekomendasi-link/https://member.aosa.org/storage/products/platinum/https://pointer.ternatekota.go.id/assets/products/mpo/https://tapchi.hce.edu.vn/slot-hoki/http://skpipm.id/products/zeus-vs-hades/https://pcdn.edu.pl/products/slot-luar-negeri/https://tapchi.hce.edu.vn/link-situs/https://jazindia.com/products/treasures-of-aztec/https://transbahasa.co.id/products/rujak-bonanza/https://journal.uhe.edu.pk/demo-gratis/https://library.binawan.ac.id/products/akun-pro-platinum/https://www.sa-ijas.org/pasarantogel2/https://seer.anafe.org.br/products/zeus-vs-hades/https://vokasi.ui.ac.id/products/idn/https://vokasi.ui.ac.id/products/luar-negeri/https://pcdn.edu.pl/products/pyramid-bonanza/https://revistaeletronica.iedi.edu.br/products/kakek-merah-slot/https://ists.knu.ua/docs/products/mpo/https://www.sa-ijas.org/sigma/https://vokasi.ui.ac.id/products/khmer/https://vokasi.ui.ac.id/products/gacor-malam-ini/https://vokasi.ui.ac.id/vendor/situs-pulsa/https://caribjscitech.com/pyramid/https://vokasi.ui.ac.id/vendor/slot-dana/https://vokasi.ui.ac.id/web/config/https://ejournal.ibik.ac.id/situs-terbaik/https://formationmixte.fr/inscription_pif/gates-of-olympus/https://www.5nivel.com/slot-luar-negeri/https://university.persisca.com/xthai/https://vokasi.ui.ac.id/cklwk/https://uecampus.com/public/luar-negeri/https://university.persisca.com/demo-pragmatic/https://coolval.com/dana/https://institute.vedamrita.com/linkpulsa/https://e-serapan.jombangkab.go.id/public/akun/https://e-serapan.jombangkab.go.id/public/file/pulsa/https://university.persisca.com/akun-pro-jepang/