ANDEAN UNIVERSITY

“NESTOR CACERES VELASQUEZ”

FACULTY OF ACCOUNTING AND FINANCIAL SCIENCES

ACADEMIC PROFESSIONAL ACCOUNTING CAREER

INTERNSHIP REPORT
PRE-PROFESSIONALS

MADE IN:

PROVINCIAL MUNICIPALITY OF SAN ROMAN – JULIACA

PRESENTED BY:

EDIHT MARIBEL VILCA YANA

To opt for the Academic Degree of Bachelor in

ACCOUNTING
JULIACA – PERU

2014
 PRESENTATION

This Pre-Professional Practice report reflects the functions performed in the

Supply Office, Central Warehouse Area of the “MUNICIPALIDAD PROVINCIAL

DE SAN ROMÁN – JULIACA”, allowing us through these to learn about the

management of assets that are property of the State.

The Central Warehouse Area is responsible for controlling the entry and exit of

the entity's assets; therefore, the guidelines for the correct administration and

normative regulation of patrimonial assets are issued by the governing body of

the National System of State Assets, which is the National Superintendence of

State Assets.

The report aims to compare the knowledge acquired on the university campus

with the activities carried out in the professional field, which will allow us to hold

a discussion and draw reasonable conclusions that allow us to establish the

necessary recommendations.

This report details the activities carried out such as taking inventory of the

assets of the different management, sub-management and offices of the

Municipality, the coding of the assets according to the Catalogue

SBN / SIMI - User Manual.

National Registry of Movable Property of the State, the labeling of the assets

which is a means of identifying each asset, preparation of Personal Charges for

Assignment in Use.

During the preparation of this report the following conclusions were reached:

1. Pre-Professional Internships are essential to complement the basic,

theoretical and scientific knowledge taught in university classrooms, which in

turn allows us to understand the reality of the accounting profession and

strengthen our comprehensive training for good performance in the exercise

of our profession.

2. There is inadequate control of goods in the warehouse due to losses,

deterioration, misuse and movements due to the lack of constant verification.

3. Planning in the development of activities is very important since the

completion of the work depends on it, and it is observed that due to the

absence of this, many delays occur that hinder our work.

4. Movable property is easily moved from one office to another without prior

authorization from the Special Inventory Commission or the Asset Control

area, which makes the inventory taking process and the respective labeling

of the different movable property difficult.

5. As for the labeling, which must be infallible because it is a means of identity

that contains the assigned asset code and the starting point of all asset

control, some of the assets do not have it.

SBN / SIMI - User Manual.

6. Information, coordination and interrelation are fundamental control

instruments, and it is noted that due to their absence, management cannot

 be adequately achieved. The office is unaware of personnel movements and

transfers, and there is no coordination between assets and users in the

different offices.

7. Personal charges are evidence of the assignment of use, so they are

outdated because they do not contain sufficient data.

8. The Commission is in charge of the Inventory of the Provincial Municipality of

San Román, and is responsible for verifying each of the existing Assets

assigned for use to each of the workers.

INTRODUCTION
Pre-professional internships are essential in professional training, as they allow

us to closely experience the reality of the work field, gain experience and put

into practice the knowledge acquired in university classrooms.

Furthermore, in compliance with the regulations of the Professional School of

Accounting Sciences, and as an essential requirement to obtain the Bachelor's

Degree in Accounting and Financial Sciences, I present the report of Pre-

professional Practices, carried out in the "Provincial Municipality of San Román

- Juliaca" in the Inventory Office, Central Warehouse Area, Logistics Sub-

management, Administration Management.

The purpose of this report is to publicize the actions carried out in the

Warehouse Office, to increase and deepen with new knowledge to contribute to

the better performance of the accounting profession in the field of public

administration.

http://www.sbn.gob.pe/index.php?option=com_content&view=article&id=1389&Itemid

The FINAL PRE-PROFESSIONAL INTERNSHIP Report is made up of seven

Chapters as detailed:

Chapter I “THEORETICAL FRAMEWORK” includes:

- The description of the Municipality such as: general data, general aspects,

geographic location, vision, mission, general functions, legal basis, organic

structure.

Regarding the corresponding Area where the internship was carried out, its

objectives and the legal basis by which they are governed are detailed.

- The conceptual framework contains information related to the Public

Administration, the State Property System, the National Superintendence of

State Property (SBN), the National Catalogue of State Movable Property

(CNBME), the Patrimonial Control Office, its jurisdiction, functions, Inventory

of State-Owned Movable Property, the Institutional Furniture Inventory

Software System (SIMI v3.5), among others.

- The definition of basic terms, where terms are conceptualized for a better

understanding of the theoretical framework.

Chapter II “DESCRIPTION OF ACTIVITIES CARRIED OUT” refers to the

period, schedule, documents used and activities carried out during the Pre-

Professional practices in the Inventory Office, Patrimonial Asset Control Area.

Chapter III “DISCUSION” makes a comparison of the conceptual framework

with the activities carried out, thus contrasting theory and practice.

Chapter IV “CONCLUSIONS”, contains the conclusions reached after the

comparison made in the previous chapter.

Chapter V “RECOMMENDATIONS” gave some suggestions to overcome the

deficiencies.
Chapter VI “BIBLIOGRAPHY” presents the bibliography used to prepare this

internship report and the corresponding annexes.

All this has been made possible thanks to the support of the staff of the Asset

Control Area and the teachers of the FCCF, who were able to impart

knowledge, which served as a basis for my Pre-Professional internships and my

Professional training.

CHAPTER I

THEORETICAL FRAMEWORK

1.1. DESCRIPTION OF THE ENTITY

1.1.1. ENTITY DATA

Entity: Provincial Municipality of San Román – Juliaca (MPSR)

Creation of the Entity: Law No. 5463: September 6, 1926

RUC: 20165195290

Phone: 321201

ISIC: 75113

Address: Jr. Jauregui No. 321

Location Reference: Plaza de Armas Civic Center S/N - Puno - San

Román - Juliaca

1.1.2. LEGAL NATURE

The Provincial Municipality of San Román is a Local Government

Body with legal status under public law, with political, economic and

administrative autonomy in the municipal affairs within its

jurisdiction, and applies the laws and provisions enshrined in the

Political Constitution of Peru and the Organic Law of Municipalities.

http://www.munijuliaca.gob.pe/

1.1.3. GEOGRAPHICAL LOCATION

The Provincial Municipality of San Román exercises jurisdiction in

the District of Juliaca, capital of the Province of San Román, within

the powers described in the Organic Law of Municipalities and the

Provincial jurisdiction of San Román.

 The Juliaca district is located in the northern part of the province of

San Román and on the northwest side of Lake Titicaca and 35 km.

of this one. The geographical area of the Juliaca district occupies

the central part of the department of Puno and the Collao plateau.

Due to its geoeconomic importance, in 1926 Juliaca was integrated

into the Province of San Román as its capital.

Boundaries

The boundaries of the Juliaca district are:

 To the North: with the districts of Calapuja (prov. Lampa) and

Caminaca (prov. Azangaro).

 To the South: with the districts of Cabana and Caracoto.

 To the East: with the districts of Pusi (Prov. Huancané) and

Saman (Prov. Azangaro).

 To the West: with the districts of Lampa and Cabanillas (Prov.

Lamp)

http://www.munijuliaca.gob.pe/

1.1.4. EXTENSION

The province has an area of 2,277.63 square kilometers and is

divided into four districts:

 Cabin

 Cabanillas

 Caracoto
  Juliaca

1.1.5. TEMPERATURE

The climate of the province of San Román is changeable, and has

the following general characteristics:

It is frigid, windy and with low humidity.

Thermal contrast predominates. There are periods when the cold

and heat become unbearable.

During the rainy season, generally between January and March,

hail, snow, thunder, lightning and thunderstorms are common.

Winds of various shapes and intensities are frequent.

1.1.6. VISION

The Municipality of San Román – Juliaca in 2014 is a leading

institution that promotes territorial competitiveness and the

commercial, industrial and artisanal positioning of Juliaca; it

provides quality services. It has trained personnel with institutional

identity, incorporating cutting-edge technology to have

http://www.munijuliaca.gob.pe/

with systematized information that allows for transparency and

efficiency in municipal management. Its population is aware of its

role as citizens and participates proactively in municipal

management.

1.1.7. MISSION

We are a local government body made up of a team of efficient,

entrepreneurial, ethical public servants, committed to modern,

transparent and effective management, dedicated to providing

quality services, promoting the strengthening of democratic

 institutions, and facilitating private investment. It seeks to improve

the quality of life of the population, in a context of sustainable

human development, as the basis for regional, national and

international industrial, commercial and technological leadership.

1.1.8. GENERAL FUNCTIONS

The Provincial Municipality of San Román represents the

neighborhood, promotes the adequate provision of local public

services, fosters the well-being of residents and the comprehensive

and harmonious development of the district under its jurisdiction.

The objectives of the Provincial Municipality of San Román are the

following:

a) Promote, encourage and lead the socio-economic development

of its jurisdiction based on adequate prioritization and planning

of its needs.

http://www.munijuliaca.gob.pe/

b) Promote the well-being of citizens by providing services that

meet their vital needs for urban development, health, supply,

security, culture, recreation, transportation and

communications.

c) Ensure the political and organizational representation of

residents in local government through community participation

programs and the exercise of the right to petition.

1.1.9. LEGAL BASIS

 Political Constitution of Peru Title IV, Chapter XIV “On

Decentralization.

 Law No. 5463, Law on the Creation of the Province of San

Román.

 Law No. 27972, Organic Law of Municipalities and its

amendments.

 Supreme Decree No. 043-2006-PCM, Guidelines for the

preparation and approval of the Organization and Functions

Regulations by Public Administration entities.

 Law No. 27658, Framework Law for the Modernization of State

Management.

 Law No. 27783, Law on the Basis of Decentralization and its

amendments.

 Law No. 27444, General Administrative Procedure Law.

http://www.munijuliaca.gob.pe/

1.1.10. ORGANIC STRUCTURE OF THE PROVINCIAL MUNICIPALITY

OF SAN ROMÁN – JULIACA

GOVERNING BODY

City Council

SENIOR MANAGEMENT BODIES

Town hall

Municipal Management

CONSULTATIVE BODIES, COORDINATION AND

PARTICIPATION

Councillors' Committees

Provincial Local Coordination Committee

Provincial Committee for Citizen Security

Provincial Civil Defense Committee

Board of Neighborhood and Community Delegates

Administration and Management Committee Glass of Milk

Program

Consumer Protection Committee

Municipal Environmental Management Committee

http://www.munijuliaca.gob.pe/

INSTITUTIONAL CONTROL BODY

Institutional Control Office

JUDICIAL DEFENCE BODY

Municipal Public Prosecutor's Office

ADVISORY BODIES
Legal Advisory Department

Planning and Budget Management

 Sub-Management of Planning, Projects and Technical

Cooperation

 Sub-Management of Budget and Finance

 Sub-Management of Organizational Development and

Statistics

SUPPORT BODIES

Office of the General Secretary

 Deputy Director of Public Relations and Protocol

 Sub-Management of Documentary Processing

 Central Archive Sub-Management

http://www.munijuliaca.gob.pe/

Administration Management

 Human Resources Sub-Management

 Logistics Sub Management

 Treasury Sub-Management

 Accounting Sub-Management

 Neighborhood Communication and Information Unit

 Information Technology Unit

LINE ORGANS

Tax Administration Department

 Sub-Management of Debt Management and Control

 Sub-Management of Operations and Tax Guidance

 Sub-Management of Tax Control

 Sub-Management of Coercive Execution

Infrastructure Management

 Deputy Directorate of Public Works

 Sub-Management of Studies and Projects

 Sub-Management of Supervision and Liquidation of Works

 Sub-Management of Urban Infrastructure Conservation and

Road Maintenance

http://www.munijuliaca.gob.pe/

Urban Development Management

 Sub-Management of Urban Control and Cadastre

 Sub-Management of Urban Authorizations

 Sub-Management of Urban Planning and Master Plan

 Deputy Management of Physical Legal Sanitation

 Sub-Management of Transport and Road Traffic

Social Development Management

 Civil Registry Sub-Management

 Sub-Management of Education, Culture, Sports and

Recreation

 Sub-Management of Neighborhood and Community Promotion

and Participation

 DEMUNA Sub-Management for Persons with Disabilities and

Elderly

Public Services Management

 Environmental Management Sub-Management

 Deputy Management of Public Cleaning

 Sub-Management of Health and Sanitary Control

 Sub-Management of Supply Centers and Slaughterhouses

http://www.munijuliaca.gob.pe/

Economic Development Promotion Department

 Sub-Management of Promotion of Private Investment and

Licences

 Deputy Directorate of Tourism and Crafts Promotion

 Sub-Management of Rural Economy Promotion

Prevention and Citizen Security Management

 Municipal Security Sub-Management

 Municipal Police Sub-Management

  Civil Defense Sub-Management

Supervision and Control Management

 Sub-Management of Inspection Operations

 Sub-Management of Dissemination, Investigation and

Sanctions.

http://www.munijuliaca.gob.pe/

STRUCTURAL ORGANIZATION CHART OF THE MPSR - JULIACA

 MANAGEMENT BODY

MANAGEMENT BODY

ADMINISTRATION
MANAGEMENT

SUB MANAGEMENT OF HR. SUB MANAGEMENT OF TREASURY SUB ACCOUNTING SUB

HH. LOGISTICS MANAGEMENT MANAGEMENT

WAREHOUSE AREA

AREA OF HERITAGE PROPERTY INVENTORY OFFICE

AUXILIARY SERVICES AREA

1.1.11. PRACTICE AREA

1.1.11.1. PROPERTY CONTROL AREA

The Provincial Municipality of San Román Juliaca is an

Institution that has Legal Entity, which is represented by

Mr. David Maximiliano Mamani Paricahua, Head of the

Entity in his capacity as Mayor.

The General Administration Directorate is responsible

for ensuring compliance with the regulations of the

National Superintendence of State Assets, through the

Patrimonial Assets Area.

http://www.munijuliaca.gob.pe/

The Patrimonial Assets Area, in the current fiscal year

2012, is headed by Mr. Raul Ccoa Quiñónez in his

capacity as Chief, who is an appointed administrative

employee of this Municipality.

1.1.11.2. GOALS

 Protect the Municipality's assets by regulating

their use in a rational manner, especially of

movable and immovable property in the public

domain.
 Formulate and maintain an updated inventory of

the assets that make up the Public Entity's

heritage.

 Inform the General Administration Management of

the availability of goods, so that they can be

properly distributed among the municipal

departments that require them.

 Promote and carry out, in coordination with the

municipal departments responsible for the matter,

civic campaigns on the care and conservation of

Municipal Heritage.

http://www.munijuliaca.gob.pe/

 Conduct visits to municipal offices in order to

verify the existence and proper use of the assets

included in the respective inventories according to

the respective personal positions.

 Keep in the corresponding files the documents

that support the ownership of municipal property

in the Municipal Property Margesí

 Inform the Administration Department of any

irregularities detected in the management of

municipal assets, so that action can be taken in

accordance with the law.

 Prepare the corresponding documents for use and

safekeeping of municipal property, which may only

be returned or destroyed, if applicable, when the

property in question is physically returned and it is

verified that its deterioration corresponds to its

normal and moderate use.

http://www.munijuliaca.gob.pe/

 Plan and implement the systems deemed

appropriate to physically and legally protect

municipal assets, coordinating with the rest of the

Entity's departments.

 Carry out the study of projects for the use of

municipal assets;

 Conduct an inventory throughout the Entity to

determine the valued assets that the Municipality

has throughout the year and thus report the

development of the entire inventory to the

Administration Management and reconcile with the

Accounting Unit, and then send the information to

the National Superintendence of State Assets at

the end of each year.

1.1.11.3. LEGAL BASIS

 Resolution No. 158-97/ SBN dated July 9, 1997

Approves the National Catalogue of Movable

Property of the State and the Directive that

regulates its application.

http://www.munijuliaca.gob.pe/

 Resolution No. 039-98/SBN dated March 24,

1998. Regulations for the National Inventory of

State Movable Property

 Resolution No.- 040-98/SBN dated March 24,

1998 Approves the First Fascicle of the National

Catalogue of Movable Property of the State.

 Resolution No.- 090-99/SBN dated March 29,

1999. The Second Fascicle of the National

Catalogue of Movable Property of the State is

Approved

 Resolution No.- 224-99/SBN dated July 9, 1999.

Article of the Regulation for the National Inventory

of State Movable Property is amended.

 Resolution No.- 130-2000 /SBN dated March 31,

2000. The Third Fascicle of the Catalogue of

Movable Property of the State is approved.

 Law 27972 Organic Law of Municipalities.

  Supreme Decree No.- 154-2001 EF of July 16,

2001 Approving the General Regulations of

Administrative Procedures for State-Owned

Assets, amended by Supreme Decree No.- 107-

2003 EF of July 27, 2003.

http://www.munijuliaca.gob.pe/

 Law 27785 of Art. 22 Inc. A Organic Law of the

National Control System and the Comptroller

General of the Republic

 Law 29151 General Law of the SNB

 Law No. 26997 Physical Inventories

 DS 007-2008/ Housing.

1.2. CONCEPTUAL FRAMEWORK

1.2.1. PUBLIC ADMINISTRATION

“A social organization created by the will to act in its service, within

the context of national reality and in accordance with the interests

defined by political power.” (Castañeda Santos, 1990)

"While the political administrative organization is the instrument

through which the function of government is exercised and certain

processes of production of goods and services are developed in the

national territory. Management is the operating force that gives the

company the direction to follow in order to achieve its objectives.”

(Quispe Gómez, 1999)

1.2.2. LOCAL GOVERNMENTS

"The acts carried out by Local Governments, with respect to the

assets of their property, as well as those of public domain that are

under their administration, are executed in accordance with Law No.

27972, Organic Law of Municipalities, and Law No. 29151 and its

http://www.munijuliaca.gob.pe/

Regulation, where applicable, being obliged to send to the National

Superintendence of State Assets - SBN, information on the

aforementioned assets for registration in the National Information

System of State Assets - SINABIP.

Regarding public domain assets under local administration, the

National Superintendence of State Assets - SBN must carry out

supervision and registration functions." (Castillo Chávez, 2011)

1.2.3. ADMINISTRATIVE SYSTEMS

“In the Public Sector, an Administrative System is defined as the set

of techniques, standards and procedures related to each of the

activities of the government administration, organically structured

between the Budget Documents and Executing Units and a

Governing Body at the central level, with the objective of ensuring the

efficient, effective and rational use of fiscal resources.

In this context, the Administrative Systems of the Public Sector are:

Budget, Accounting, Treasury, Debt, Supply, National Assets,

Human Resources, Public Investment and Internal Control, among

others. (Castillo Chávez, Sistema de Abastecimiento, 2011)

 http://www.munijuliaca.gob.pe/Castillo Chávez, Supply System, 2011

It is the set of rules, technical processes and agencies or bodies that

allow for optimizing, supporting and balancing the administrative

action of entities to fulfill their purposes and objectives, with the

central bodies being responsible for the formation of the

corresponding policies and technical processes.

Administrative System "constitutes the activities and specialties that

aim to ensure the correct use of human, material and financial

resources in the public sector and covers all public entities, including

joint ventures in which the State has a stake. (Marroquin Peñafiel,

1996)

1.2.4. PUBLIC ACCOUNTING

“When it refers to the operations carried out by the government.

According to the modern concept, this accounting is called

Government Accounting since it consists of the best way to control

the collections and expenses incurred by the provision of services

throughout an economic cycle. This classification includes the central

government, the municipal sector and also cooperatives, although

the latter is included only because of the control that the state has in

its application and administration of funds because in its essence it is

a private administrative accounting.

On the other hand, it can be stated that Government Accounting "is

the discipline that deals with the economic study

 http://www.contabilidadgubernamental.com

and financial management of the Public Treasury, covering a set of

principles, standards and procedures for recording transactions

carried out by public entities and reporting on their results in

accordance with the legal provisions that regulate the governmental

activity of the state." (Alvarado Mairena, 1997)

1.2.5. NATIONAL PROPERTY SYSTEM

"It is the set of policies, principles, laws and regulations that

constitute the legal system that determines the privileges, restrictions

and obligations that the State has, with respect to the acts of

sanitation, acquisition, disposition and administration of movable and

immovable property of the public sector, as well as the procedures

for the exercise of the attributes that confer the ownership of said

property to the entities and bodies that make up the State.

(Castañeda Santos, Manual para la Administración de Bienes

Patrimoniales Estatales, 2010)

1.2.6. STATE PROPERTY

State assets include movable and immovable property, both private

and public, owned by the state or any public entity that makes up the

national system of state assets, regardless of the level of government

to which they belong.

(Castañeda Santos, Manual para la Administración de Bienes Patrimoniales

Estatales, 2010)
1.2.7. THE NATIONAL SUPERINTENDENCY OF STATE PROPERTIES

(SBN)

The SBN is a decentralized public body attached to the Ministry of

Housing, Construction and Sanitation, has legal status under public

law and enjoys the economic, budgetary, financial, technical and

functional autonomy necessary for the execution of the acts of

acquisition, disposal, administration, registration and control of state-

owned assets whose administration is its responsibility in accordance

with current regulations.

1.2.7.1. Functions of the SBN

 Register

The National Superintendence of State Assets is

responsible for registering the State's movable assets,

whose information is sent by all entities that make up the

National System of State Assets-SBN, included in Art. 8°

of the "Regulations of the General Law of the National

System of State Property". Information on the inventories

of movable property must be submitted to the National

Superintendence of State Property between the months

of January and March of each year, with the closing date

being December 31 of the year immediately preceding its

respective submission.

SBN / SIMI - User Manual. http://www.sbn.gob.pe/

 Manage

The National Superintendence of State Assets, in its

capacity as governing body, administers the State's

 movable assets, with the aim of achieving adequate and

efficient administration of movable property by each of

the State's entities. It also fulfils this function through the

acts of disposition and administration of state personal

property that it authorises or recommends to public

entities.

 Check

The National Superintendence of State Assets exercises

its control function when, on its own initiative, it

supervises some of the stages of the acts of disposal,

alienation and management of state movable property.

 Precautionary

Through the application, by each of the public entities, of

the “Regulations of the General Law of the National

System of State Assets”, the National Superintendence

of State Assets ensures the proper use and profitability

of the movable assets of the

SBN / SIMI - User Manual. http://www.sbn.gob.pe/

State. Likewise, when authorizing or recommending the

performance of any of the acts of administration of state

personal property, it seeks to ensure that these are

carried out within the terms of preservation and

safeguarding of state assets.

  Supervise

The National Superintendence of State Assets exercises

its control function when, on an optional basis, it

supervises some of the stages of the acts of disposition

or administration of state movable property; it also

verifies on-site, through official inspections, the

information of the inventories sent by public entities. On

the other hand, based on the supporting documentation

submitted by the entities on the different acts of

disposition and administration of state personal property

carried out, the National Superintendence of State

Assets, based on sampling, will proceed to determine

whether they have been carried out in accordance with

the current regulations on the matter.

SBN / SIMI - User Manual. http://www.sbn.gob.pe/

1.2.7.2. BODIES RESPONSIBLE FOR THE ADMINISTRATION OF

STATE-OWNED MOVABLE PROPERTY

The bodies responsible for the administration of the public

entity's personal property are:

1. The General Administration Office or whoever takes its

place (OGA).

2. The Organic Unit Responsible for Asset Control

3. The Institutional Control Body.

1.2.8. NATIONAL CATALOGUE OF MOVABLE PROPERTY OF THE

STATE (CNBME)

The Superintendency of National Assets, through a technical

analysis, prepares this Catalogue with the firm objective of

streamlining technical-administrative actions, in relation to the

management of Supplies of the Entities of the Public Sector and

knowing the quantity of Movable Assets that the State has.

(Superintendencia Nacional de Bienes Estatales)

1.2.8.1. RESPONSIBILITY IN THE APPLICATION OF THE

CNBME

The General Administration Office, in each public entity in

strict compliance with its own functions, is responsible for

controlling the proper and timely application, compliance

SBN / SIMI - User Manual. http://www.sbn.gob.pe/

and compliance with the content of Directive No. 001-97-

SBN/UG - CIMN, through the Asset Control Office.

(Castañeda Santos, Manual para la Administración de

Bienes Patrimoniales Estatales, 2010)

1.2.8.2. CATALOGING

Cataloging can be defined as the means by which the

entity's heritage assets are ordered, classified, recorded

and coded through catalogs approved by the SBN. The

Catalogue is an organized set of records that represent the

 heritage assets that are part of an ordered set of lists of

heritage assets identified by a code. Catalogs serve several

functions, which were established by the SBN and enable a

person to find and identify a particular asset. Some of the

characteristics that the Asset Catalog offers us are:

- Access by title, references, or codes to heritage assets.

- Access by subject, cross-references and classified

subject tables.

- Access by shape, type of property.

SBN / SIMI - User Manual. http://www.sbn.gob.pe/

The SBN is the only entity that approves and updates the

National Catalogue of Movable Property of the State, which

contains the types of movable property subject to

incorporation into the state patrimony (art. 120th DS No.

007 – 2008 – HOUSING). (Álvarez Illanes, 2011)

1.2.8.3. BASIC INSTRUMENT FOR TAKING INVENTORIES

Whoever carries out the inventory must have a clear idea of

the description of the movable property, as well as its

nature and the use that is being given to it, in order to

define it and locate it within the Catalogue. Once the

definition has been established, the Generic Group, the

Affinity Class and the Name of the type of asset are

searched for, thus identifying the code. The Correlative

Number generated by the Institutional Furniture Inventory

Program will be added to this information to determine the

 specific asset of the institution; this number is what will

determine the quantity of assets corresponding to the name

of the type of asset. (Superintendencia Nacional de Bienes

Estatales)

SBN / SIMI - User Manual. http://www.sbn.gob.pe/

1.2.9. OFFICE OF ASSET CONTROL

It is responsible for the planning, coordination and execution of

actions related to the registration, administration, supervision and

disposal of assets owned by the entity and those under its

administration. (Acosta Hidalgo, 2012)

CATERING ACCOUNTING
(DL. No. 22056) (DL. No. 20164)
(RJ No. 118 – 80 – INA/DNA) (LAW No. 28708)

HERITAGE
(RNº 039 – 98 – SBN) (Law No. 2915
and DS No. 007 – 2008 – HOUSING)

INSTITUTIONAL CONTROL
USER OFFICE
(ROF) (MOF)

NATIONAL ASSETS COMPTROLLER'S OFFICE

(DL No. 25738, Art. 5th) (LAW No. 27785 and
(DS No. 004 – 2007 - HOUSING amendments)
(RC No. 320 – 2006 – CG)

GENERAL ACCOUNT OF THE REPUBLIC

 http://www.munijuliaca.gob.pe/

1.2.9.1. COMPETENCE

 It is an Organic Unit supporting the General

Administration Office in each public entity and, as such,

depends hierarchically, functionally and administratively

on the General Director of Administration or whoever

takes his place.

 As for the general functions assigned, these will be

framed within the concept of "comprehensive

administration" of the fiscal property assets assigned for

use to the entity's departments, to achieve its objectives

and reach its institutional goals, consistent with

budgetary availability.

 Regarding the specific functions assigned, these will be

made up of those resulting from the description and

breakdown of the general functions plus any unforeseen

 functions that the General Director of Administration may

assign, all of them contained in the respective ROF and

MOF.

 For the proper, adequate and timely fulfillment of the

functions assigned to the Asset Control Office, it must

carry out coordination

http://www.munijuliaca.gob.pe/

permanent administrative, tactical and strategic with

 the Supply Office, Accounting, Legal Advice,

Engineering, Works, Infrastructure, Institutional

Warehouse, etc.

ORGANIZATION CHART OF THE STRUCTURAL LOCATION

OF THE ASSET CONTROL OFFICE

OGA

ASSET CONTROL

CATERING ACCOUNTING STAFF ADM. DOCUMENT.

http://www.munijuliaca.gob.pe/

1.2.9.2. FUNCTIONS OF THE ASSET CONTROL OFFICE

- Verify on site each of the heritage assets delivered by

the Institutional Warehouse for immediate use and/or

consumption by users, following signature by PECOSA.

- Classify the assets delivered by the Institutional

Warehouse according to their nature and monetary

value, either individually or as a whole, for immediate use

and/or consumption by users, code them according to

the current National Catalogs, process the valuation of

each of them, based on the respective supporting source

documents or through commercial appraisal.

- Prepare, with the periodicity established by the entity and

based on the entry and exit of goods through the

Institutional Warehouse, recorded first in the Visible

Warehouse Control Cards or Bind Card and then in the

Valued Warehouse Stock Cards or Kardex, the

respective Warehouse Movement Summary.

 http://www.munijuliaca.gob.pe/

- Organize and maintain the Technical Archive of source

documents permanently updated.

- Register in an orderly and chronological manner in the

Asset Control Registry, kept by the entity's executing

units and by accounting accounts and sub-accounts,

separately by Fixed Assets and Non-Depreciable Assets,

each and every one of the assets that enter or leave the

institutional assets for various reasons.

- Open for each of the assets registered in the Asset

Control Registry, separately for Fixed Assets and Non-

Depreciable Assets, their respective Unit Control Card

and depreciation or similar document.

- Prepare, by executing units, the corresponding Monthly

Statements of Fixed Asset Accounts and the Monthly

Statements of Non-Depreciable Assets.

- Determine the annual and accumulated depreciation of

fixed assets, preparing the respective source documents

for their entry in the asset records and their incorporation

into the accounting books.

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- Carry out, on an established basis, the physical

verification, on site, of the Fixed Assets, Non-

Depreciable Assets and Physical Warehouse Stock of

the entity, for the purposes of each of its Physical

Inventories.

- Prepare, through duly accredited specialized personnel,

the valuation by commercial appraisal of those state

assets that, for reasons beyond the entity's control, lack

such information.

- Prepare the respective Draft Institutional Regulations for

the Registration, Deregistration and Sales of Patrimonial

Assets, anticipating in its articles all cases that may arise

regarding the comprehensive administration of assets.

- Process applications for the deregistration of assets

before the Commission for Registrations, Deregistrations

and Sales.

- Participate in their own capacity, on behalf of the entity,

in administrative acts related to the delivery - receipt of

assets in favor of the entity or for another.

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- Arrange the preparation, processing and submission of

the corresponding reports to the General Administration

Office, on lost assets,

- stolen, damaged, etc., due to carelessness or negligence

of users.

- Authorize in writing, register and control the entry and

exit of the institutional premises, of the patrimonial assets

assigned for use to the entity, signing the corresponding

Authorization Form for the Internal/External Movement or

Entry/Exit of state assets.

- Manage, process and coordinate with the corresponding

areas, the legal, technical, accounting and administrative

sanitation of the real estate assets assigned for use to

the entity.

- Electronically process, in accordance with institutional

and SBN requirements, the Physical Inventory of

Patrimonial Assets of the entity, consisting of: Fixed

Assets, Non-Depreciable Assets and Physical

Warehouse Stock, after reconciling the monetary

amounts with those of the accounting records. To

present them in a timely manner to the SBN and the

Institutional Accounting Office.

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- Prepare and maintain updated Personal Charges for

Assignment in Goods in Use, corresponding to Fixed

Assets, Non-Depreciable Assets and Physical

 Warehouse Stock, assigned in use to each and every

one of the entity's workers.

- Prepare and maintain permanently updated the

Environmental Inventory of each of the entity's

departments.

- Inform the Registration Unit about the identification

media attached, pasted, placed or printed on each Fixed

Asset or Non-Depreciable Asset that has fallen or

deteriorated, so that it can be replaced with a similar one

with the same code.

- Reconcile the balance of the accounts and sub-accounts

of the Physical Inventory with that of the other asset

records and both with that of the Accounting Books.

- Manage the preparation by technical staff of the

Technical Report of those heritage assets whose

deregistration is to be requested from the Institutional

Committee for Registrations, Deregistrations and Sales.

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- Process the obtaining of legal, technical, accounting and

administrative documents for the properties assigned for

use.

- Propose and process before the SBN, the appropriate

and timely registration in the SINABIP, of the properties

assigned for use to the entity.

 - Organize and maintain, in an orderly and classified

manner, a Technical Archive of the legal, technical and

administrative documents of the properties assigned for

use by the entity.

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1.2.9.3. ASSET CONTROL PROCESS

START

RECEPTION OF SOURCE
DOCUMENTS WAREHOUSE

EXAMINE, VERIFY AND CHECK

INFORMATION

RECORD CARD INFORMATION

AND PROCESS RMA
1.2.10. INTERSYSTEM RELATIONS OF THE ASSET CONTROL OFFICE

A. WITH THE SUPPLY OFFICE

“All material goods, regardless of their nature, price, duration,

etc., acquired by public entities with public funds, must

physically enter the institutional assets, through the respective

Institutional Warehouse”
 According to the above, the functional relationship between the

Asset Control Office and the Supply Office occurs from the

moment in which the Institutional Warehouse, which functionally

and hierarchically depends on the Supply Office, sends to the

Asset Control Office, with the periodicity established in the

entity, based on the quantity of goods that enter or leave daily,

as well as the quantity of source documents issued, the original

and a copy of the same.

B. WITH THE ACCOUNTING OFFICE

The functional relationship between the Asset Control Office

and the Accounting Office occurs from the moment the

Accounting Office becomes aware of and records in its

Accounting Books the documented information that it provides

regarding the entry or exit of state assets.

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Periodically, the Asset Control Office, through the Warehouse

Movement Summary, prepared in addition to the Generic

Groups of the current National Catalogs, by accounting

accounts and sub-accounts, once the pertinent documented

information has been recorded in the Valued Warehouse Stock

Cards or Kárdex

C. WITH THE GOVERNMENTAL ACCOUNTING PLAN

The Asset Control Office, which aims to incorporate the assets

acquired by the entity and prepare this accounting, uses the

following accounts:

Own Accounts

a. Account 1501 – Buildings and structures

1501.01 Residential Buildings

1501.01 Residential Housing

1501.02 Non-Residential Buildings or Units

1501.0201 Administrative Buildings

1501.0202 Educational Facilities

1501.0203 Medical Facilities

1501.0204 Social and Cultural Facilities

1501.0205 Detention Centers

1501.0299 Other Non-Residential Buildings

1501.03 Structures

1501.0301 Ports and Airports

1501.0302 Road Infrastructure

1501.0303 Electrical Infrastructure

1501.0304 Agricultural Infrastructure

1501.0305 Water and Sanitation

1501.0306 Squares, Parks and Gardens

1501.0307 Historical Monuments

1501.0399 Other Structures

b. Account 1502 – Non-produced assets

1502.01 Land and Plots

1502.0101 Urban Land

 1502.0102 Rural Land

1502.103 reindeer wastelands

1502.02 Subsoil asset

1502.04 Other active ingredients of natural origin

c. Account 1503 – Vehicles, Machinery and Others

1503.01 Vehicles

1503.0101 For land transport

1503.0102 For air transport

1503.0103 For water transport

1503.02 Machinery, Equipment, Furniture and Others

1503.0201 For Office

1503.020101 Office machinery and

equipment

1503.020102 Office Furniture

1503.0202 For educational facilities

1503.020201Educational machines and

equipment

1503.020202 Educational furniture

1503.0203 Computer and communications

equipment

1503.020301 Computer equipment and

peripherals

1503.020302 Communications

equipment for computer

networks
 1503.020303 Telecommunications

equipment

1503.0204 Furniture, equipment and medical

devices

1503.020401 Furniture

1503.020402 Team

1503.0205 Furniture and equipment for

agricultural and fishing use

1503.020501 Furniture for agricultural

and fishing use

1503.020502 Agricultural and fishing

equipment

1503.0206 Culture and art equipment and

furniture

1503.020601 Culture and art team

1503.020602 Furniture for culture and

art

1503.0207 Sports and recreation equipment and

furniture

1503.020701 Sports and recreation

equipment

1503.020702 Sports and recreation

furniture
 1503.0208 Furniture, equipment, apparatus and

weapons for defense and security

1503.020801 Furniture, equipment and

devices for defense and

security

1503.020802 General armament

1503.0209 Miscellaneous machinery and

equipment

1503.020901Air conditioning and

refrigeration

1503.020902 Cleaning, cleaning and

cooking

1503.020903 Industrial safety

1503.020904 Electricity and electronics

1503.020905Measuring equipment and

instruments

1503.020906 Vehicle equipment

1503.020999 Machinery, equipment

and furniture for other

facilities

d. Accounts 1506 – Valuables

1506.01 Precious Stones and Metals

1506.02 Paintings and Sculptures

1506.03 Jewelry and antiques

e. Account 1507 - Other Assets

 1507.01 Agricultural, fishing and mining goods

1507.0101 Breeding animals

1507.0102 Breeding animals

1507.0103 Draft animals

1507.0104 Other animals

1507.0105 Fruit trees

1507.0106 Vines and shrubs

1507.0107 Seeds and seedlings

1507.0108 Mines and quarries

1507.02 Cultural Property

1507.0201 Books and texts for libraries

1507.0299 Other cultural property

1507.99 Others

1507.9999you

Marroquin Peñafiel, E. (1996). Government Accounting

Manual.

D. WITH THE INTEGRATED PUBLIC SECTOR FINANCIAL

MANAGEMENT SYSTEM (SIAF – SP)

The relationship between the Asset Control Office and the SIAF

– SP is most clearly established in the “Accrued” phase, that is,

when the supplier has fulfilled the obligation to deliver to the

Institutional Warehouse of the contracting entity the state

assets acquired by it through the forms established in the

current legal regulations, using for this purpose the sources of

 financing provided for in the Annual Budget Law. (Castañeda

Santos, Manual para la Administración de Bienes Patrimoniales

Estatales, 2010)

1.2.11. INVENTORY OF MOVABLE PROPERTY OF STATE PROPERTY

1.2.11.1. INVENTORY TAKING

The Inventory is the procedure that consists of physically

verifying, coding and registering the movable assets that

each entity has on a certain date, in order to verify its

real existence, compare its result with the accounting

record, investigate the differences that may exist and

proceed with the corresponding adjustments.

SBN / SIMI - User Manual.

1.2.11.2. MOVABLE PROPERTY SUBJECT OF INVENTORY

Public entities shall prepare a Physical Inventory of the

movable property they hold, regardless of the origin and

method of acquisition. These inventories will be

governed in accordance with the provisions contained in

Resolution No. 039-98/SBN and the respective

regulations in force on the matter.

For the purposes of the information required by the SBN,

the aforementioned inventory includes the detailed and

valued list of movable property existing on a given date

in a public entity according to the National Catalogue of

 Movable Property of the State, in which the following

characteristics are present:

1. Those owned by state entities.

2. Those with an estimated useful life of more than one

year.

3. Those not subject to sales operations.

4. Those that are subject to maintenance and/or repair

actions by professional personnel or those with

technical training in the matter.

SBN / SIMI - User Manual.

1.2.11.3. INVENTORY COMMISSION

In order to carry out the Inventory Taking, it is

appropriate to form an Inventory Commission, whose

constitution will be proposed to the Senior Management

of the entity by the OGA or whoever takes its place.

The Inventory Commission may be made up of

personnel from the areas of accounting, logistics, the

Organic Unit Responsible for Asset Control and duly

qualified personnel. The Inventory Commission may

establish support teams for the execution of the

corresponding Physical Inventory.

 It is specified that the personnel involved in the Inventory

Taking must be independent from those in charge of the

registration and management of the assets, except for

identification purposes. In this regard, the Organic Unit

Responsible for Asset Control will intervene only as a

facilitator. (Superintendencia Nacional de Bienes

Estatales).

SBN / SIMI - User Manual.

1.2.11.4. FUNCTIONS OF THE INVENTORY COMMISSION

- Carry out and/or manage the inventory of movable

property.

- Prepare and sign the Start and End of Inventory

Taking Report.

- Form work teams.

- Supervise the work of taking inventory.

- Perform the physical-accounting reconciliation with the

physical and accounting inventory of the previous

period.

- Prepare the Final Inventory Report and sign each of

its annexes.
 - Evaluate the results and issue conformity to the

inventory in case it is carried out by a third party

(natural or legal person).

SBN / SIMI - User Manual.

1.2.11.5. ELEMENTS TO BE TAKEN INTO ACCOUNT BY THE

INVENTORY COMMISSION

- Determine the amount of HR. and necessary

materials.

- Develop Work Schedule.

- Prepare formats and/or forms.

- Create labels (provisional and/or definitive).

- Request to HR the relationship of staff by location,

area and office.

 - Identification and/or coding of environments (local,

area and office), according to the organization chart or

structure of the entity.

- Communicate to the institution's offices

(memorandum).

- Provide inventory workers with work tools; catalog,

winch, board, office supplies, etc.).

SBN / SIMI - User Manual.

1.2.11.6. PREPARATION AND APPROVAL OF THE WORK

SCHEDULE AND REGULATORY DIRECTIVE

In one of the articles of the Resolution issued by the

Head of the entity, nominally designating the members of

the Inventory Commission, it must be established that "all

workers of the entity, regardless of their hierarchical level

or employment condition, are obliged, under

responsibility, to provide, in documented form, the

information that the aforementioned Commission may

request from them, and must also provide them with the

necessary support.
 In another of its articles, it will be indicated that, "by

Resolution of the General Director of Administration, the

respective Work Schedule of the specialized actions that

the Inventory Commission will carry out will be approved,

which will include an Economic Budget that allows

covering the minimum expenses in materials, fuels,

mobility, rationing, etc(Castañeda Santos, Manual para

la Administración de Bienes Patrimoniales Estatales,

2010).

SBN / SIMI - User Manual

1.2.12. INVENTORY TAKING PROCESS

The staff of the Inventory Commission and/or support teams will be

present in each office and will proceed to inventory the assets found

in each room. The Inventory Commission will carry out its work by

verifying from end to end each and every one of the movable assets

that exist in each of the visited environments.

The physical verification of the assets to be inventoried will mainly

affect the following aspects:

1. Verification of the physical presence of the asset and its location.

2. State of conservation.

3. Terms of use.

4. Safety conditions.

5. Responsible officials.

If the existence of goods in the process of repair or maintenance is

verified, the Inventory Commission will request documentation to

support their removal and they will be considered within the

environment where they are located.

SBN / SIMI - User Manual

a) REGISTRY OF PROPERTY MOVABLE PROPERTY

The assets that constitute the personal property of public

entities must be registered in the Institutional Personal Property

Inventory Software (SIMI), which will constitute the registry of

personal property in charge of the responsible body.

The registry will be made chronologically, noting the

identification, characteristics, values and references relating to

the entry of the goods, in accordance with the regulations

issued by the SBN.

The information required for the registration of movable

property will be in accordance with the National Catalogue of

Movable Property of the State and with the SIMI, prepared by

the SBN.

b) PROCESSING OF INFORMATION OBTAINED IN THE

INVENTORY TAKING
 The data obtained from the inventory must be adequately

processed and reconciled with the accounting and asset

records of the immediately preceding period, in order to

determine any differences that may exist, which must be

investigated and then the corresponding adjustments and

regularizations must be made, subject to prior authorization

from the responsible official.

SBN / SIMI - User Manual

c) RESULTS OF THE INVENTORY TAKING

Once the physical verification is completed, the

Inventory Commission must send the Physical Inventory to the

OGA or the one that takes its place, together with the final

inventory report and the reconciliation minutes (which will be

signed by the Organic Unit Responsible for Asset Control and

Accounting). (Superintendencia Nacional de Bienes Estatales)

1.2.13. PROHIBITION OF MOVEMENT OF GOODS

In order for all assets to be duly inventoried and registered, it is

prohibited that, while the inventory process lasts, said assets be

moved or mobilized internally or externally without prior written

authorization from the Asset Control Office and with the knowledge

of the Inventory Commission. (Acosta Hidalgo, 2012)

1.2.14. REFERENCE OF PERSONAL PROPERTY INVENTORIES TO

THE SBN

Public entities shall submit, under the responsibility of the head of

the OGA or the person acting in its place, the information on the

asset inventories of their movable property to the SBN, between the

months of January and March of each year, with the closing date of

their asset inventory being December 31 of the year immediately

preceding their respective submission.

SBN / SIMI - User Manual

The information must be sent on magnetic media and must be in

accordance with the Institutional Furniture Inventory Software

(SIMI), which will be accompanied by the Final Inventory Report

and the reconciliation minutes.

1.2.15. CODIFICATION OF MOVABLE PROPERTY

The assets that constitute the movable heritage will have a

permanent codification that differentiates them from any other

asset.

The coding is done by assigning and applying to the asset a group

of twelve (12) numbers through which it will be classified and

identified, according to the National Catalog of Movable Property of

the State and the Institutional Furniture Inventory Software.

In the case of movable property composed of other property

mentioned in the National Catalogue of Movable Property of the

State, these will be coded independently.

 The coding corresponding to decommissioned assets should not be

used for new assets.

Identification is the material symbol through which the name of the

entity to which it belongs and/or its acronym and the corresponding

code are recorded on an asset, which must be located in a visible

place on the asset. Such identification may be carried out in

SBN / SIMI - User Manual

the following forms:

 Writing with indelible ink.

 Recording directly on the property.

 Adhering plates, sheets or labels.

 Any other form that meets the characteristics required by the

current regulations on the matter.

In the event that the identification applied to the asset is damaged

or deteriorated, the person to whom it is assigned will immediately

report such fact to the responsible body. This identification will be

renewed with another one with the same characteristics.

(Superintendencia Nacional de Bienes Estatales)

1.2.16. HERITAGE ASSETS INCLUDED IN THE PHYSICAL INVENTORY

a) Fixed assets
 - That its monetary value, individually or as a whole, is equal to

or greater than the equivalent of 1/8 of the UIT in force at the

time of its acquisition or obtaining due to circumstances other

than the purchase.

- That it lasts more than 01 year, under normal conditions of

use.

- That they are subject to depreciation.

SBN / SIMI - User Manual

- That they are not subject to sale, except when they have been

deregistered, in accordance with current regulations.

- That they are the property of the entity.

b) Non-depreciable assets

- That its monetary value, individually or as a whole, is less than

an amount equivalent to 1/8 of the UIT in force at the time of

its acquisition or obtained due to circumstances other than the

purchase.

- That it lasts more than 01 year, under normal conditions of

use.

- That they are not subject to depreciation.

- That they are not subject to sale, except when they have been

deregistered, in accordance with current regulations.

- That they are the property of the entity. (Castañeda Santos,

Compendio del Catálogo Nacional de Bienes Muebles del

Estado(SBN), 2010)
 c) Physical warehouse stock

- That they are physically located and only for a reasonable

time, in the various environments of the Institutional

Warehouse or in its Peripheral Warehouses, but not

permanently.

- That they are not subject to sales operations unless they have

been previously deregistered, in accordance with the general

and institutional regulations in force.

- That they are property of the entity.

1.2.17. SIMPLIFIED PROCEDURE FOR INTERNAL OR EXTERNAL

INVENTORY TAKING OF THE PHYSICAL INVENTORY OF

STATE PROPERTIES

 About the Inventory Commission: It is formed upon proposal with

different members approving the work schedule and the directive

for the work to be carried out.

 Regarding the Work Schedule and Regulatory Directive:

Prepared and processed for approval by the inventory

commission and approved by the OGA.

 Regarding the Coding of each office or department: From the

Sub-directorate or equivalent level, to obtain the environmental

inventories.

 On the coding of each worker. For each worker appointed or

contracted except for non-personal services. Create if not exists.

 Regarding physical verification: Verifying on-site or by

“sweeping” all the assets that each worker has assigned at the
 time. In the case of non-personal services, they will be assigned

to the office manager.

Use the “Physical Asset Verification Sheet” form, filling in all the

data and requesting that the worker verify the information

contained and then sign it as a sign of conformity,

SBN / SIMI - User Manual

leaving a copy of the same contributing to the CHARGE. The

existing assets will then be compared with those described in last

year's physical inventory of assets to determine surpluses or

shortages. The “Partial Physical Verification Report” is signed,

the respective NEA and PECOSA are drawn up for surplus

assets at the same time, and the valued list of missing assets is

presented to the OGA so that it can make the relevant

arrangements. It is necessary to avoid reducing shortages while

there is no resolution, avoid adjusting or updating the value of

assets that do not physically exist in the warehouse and avoid

annual or accumulated depreciation of these.

 Regarding the classification of the assets: Classify the state of

conservation, usefulness and use of the existing assets as B

(Good), R (Fair), Bad (M) or; Deplorable. (D).

 About Coding: Codify each of the assets described in the

Physical Verification Sheets individually, according to the

National Catalogue of Movable Property of the state.

 About Labeling: Identify individually and correlatively, by TYPE of

goods, decide and use the most appropriate means of

identification.
 Regarding the Typing and First Report of the Physical Inventory:

Arrange the typing of all the information contained in each of the

Sheets for Physical Verification. Prepare and present the first

physical inventory report to the Inventory Commission.

 Regarding Monetary Valuation: Value according to the previous

physical inventory with the amount of these, according to the

source documents of entry or exit or through commercial

appraisal.

 Regarding the printed Physical Inventory: or on diskette to send

to the SBN: Extract or filter from the information contained in the

fields and records of the format used by the entity to obtain its

Physical Inventory, the information required by the SBN,

according to the “SIMI”.

 On determining Annual Depreciation and Accumulated

Depreciation: Determine the amount of annual depreciation of

depreciable fixed assets, applying the current inventory value

and the depreciation percentage established for each accounting

account. Determine the amount of updated accumulated

depreciation by adding the amount of previous accumulated

depreciation to the value of the annual depreciation of each fixed

asset.

 This should be forwarded to the Accounting Office.

 Regarding the Final Report to the OGA: The Commission will

deliver the final report in original and necessary copies,

supporting it with annexes in the established format.

  Regarding the monitoring of actions after the Physical Inventory:

It must be carried out by the Asset Control Office.

SBN / SIMI - User Manual

1.2.18. PREPARATION OF PERSONAL CHARGE BY ASSIGNMENT OF

ASSETS IN USE

Proposed format in which the Asset Control Office would detail, duly

coded, numbered consecutively by type and valued, all Fixed

Assets and Non-Depreciable Assets, assigned for use to each of

the entity's workers, regardless of their hierarchical level or

employment status, for the normal performance of their duties.

This form, like PECOSA, is the only document proving the “correct”

receipt of said goods by each worker, regardless of their

hierarchical level or employment status.

Given the purpose and importance of the aforementioned Personal

Charges, these must be kept permanently updated, for which, both

the user worker and the Asset Control Office will make the

corresponding charges and discharges in the copy and original,

respectively, that are in their respective files, each time there is a

new assignment of assets, transfer/donation, return, discharge, etc.

In order to avoid any subsequent liability in this regard, the user is

obliged to immediately communicate in writing to the Asset Control

Office any

situation that could arise in relation to the assets assigned for use.
 Each worker is responsible for the physical integrity, permanence,

maintenance, conservation and preservation of the good condition

of each and every one of the goods, regardless of their nature, price

and duration, that they have received for their use, while providing

services to the entity, therefore, the loss, theft, deterioration, etc., of

any of them, due to carelessness or negligence gives rise to their

replacement or repair with resources from their own funds.

1.2.19. DEPRECIATION

It is related to the annual registration and control, as a reference, by

the entity's Asset Control Office, of the amount of the annual

decrease in the monetary value of state assets classified as fixed

assets assigned for use to public entities, as a consequence of their

normal use in the execution of administrative actions or productive

processes.

Its purpose is to demonstrate the real value of fixed assets at a

given time. (Castañeda Santos, Manual para la Administración de

Bienes Patrimoniales Estatales, 2010)

Castañeda Santos, Manual for the Administration of Assets

1.2.20. INSTITUTIONAL FURNITURE INVENTORY SOFTWARE

SYSTEM (SIMI v3.5)

In order to meet one of the objectives of the National

Superintendence of State Assets, which is to control State

personal property, the Institutional Furniture Inventory - SIMI

program was designed and developed in FoxPro. After its first

presentation in August 1997 in version 1.0, it has been evolving

according to the new approaches presented for taking

inventories as well as the requirements of the institutions that

work with it; therefore, version 3.5 has been developed in

Microsoft Visual FoxPro under the name "Institutional Furniture

Inventory Software - SIMI" where new functionalities are

provided and it tries to meet the demands of a more efficient

management in the administration of Goods.

This software, unlike its previous versions, works on graphical

environment platforms without any limitations, making it more

user-friendly; it also has new features such as selection and/or

filtering of Premises and Personnel, control of Administration

Acts and Final Disposition Acts, search and consultation of the

National Catalogue of Movable Property of the State, various

reports and statistics, etc.

SBN / SIMI - User Manual

It should be noted that this software allows the management of

data recorded in the previous version (SIMI 3.0), previously

carrying out the update process that is done through an

additional application to this one. If you have SIMI in a version

other than the one mentioned above, you will initially have to

transfer all your information to version 3.0, otherwise it will be

impossible to use this new version.

 Upon entering “SIMI” we will see the main window of the

system, where we can access all the options that this software

has. (SBN / SIMI - Manual de Usuario).

1.2.20.1. REGISTRATION OF PERSONAL PROPERTY IN

SIMI

The Institutional Furniture Inventory Software (SIMI) is

the computer system for registering movable property

owned by the public entity.

It is also the means by which the asset inventory is

sent to the SBN.

The asset's property code is assigned by SIMI

Version 3.5 (Acosta Hidalgo, 2012)

1.3. DEFINITION OF BASIC TERMS

ACQUISITION OF MOVABLE PROPERTY

It is the process by which state entities acquire ownership of movable

property.

REGISTRATION OF PROPERTY
Administrative procedure by which assets are included in the Property

Registry and the Accounting Registry of a State entity.

ASSIGNMENT

To provisionally deliver to an employee of the entity a certain asset acquired

by the entity, for whose existence, permanence, maintenance and

preservation in good condition, the employee is directly responsible.

LOWER PROPERTY

Administrative procedure by which assets are extracted from the Property

Registry and the Accounting Registry of a State entity.

SBN / SIMI - User Manual

HERITAGE ASSETS

These are all movable property that is described in the National Catalogue

of Movable Property of the State.

POST

To take charge of or be responsible for something, to take charge of it, to

realize the good.

CLASS
It is the division of the generic group that subdivides it according to the

function and characteristics of the type of asset, which is defined as

Equipment, Furniture, etc., having two (2) digits as a range.

BUYS

Onerous acquisition of an asset in accordance with the regulations of the

State Contracting and Acquisition Law and its Regulations.

CONTROL

Set of procedures such as inspection, supervision and intervention, to

safeguard an asset.

SBN / SIMI - User Manual

ACCUMULATED DEPRECIATION

It represents the forecasts for the wear and tear of fixed assets that is

accumulated during the useful life of the asset.

NAME OF THE TYPE OF GOOD

It is the identification or description of the property in a generic form, which

consists of four (4) digits as a range.

ACCRUED
It is the payment obligation assumed by a budget document as a

consequence of the respective commitment made. It includes the

liquidation, the identification of the creditor and the determination of the

amount, through the respective official document.

DONATIONS

Income without compensation, non-recoverable and non-obligatory, from

other governments or from international or national institutions, private and

public.

LABELED

It is the process that consists of identifying movable property by assigning a

material symbol that will contain the name of the entity to which it belongs

and/or acronyms and the corresponding property code.

The assets that constitute the movable heritage will have a permanent

codification that differentiates them from any other asset.

GENERIC GROUP

It is the set of movable property related to each other by their affinity, having

two (2) digits as a range.

INVENTORY

Document containing a detailed list of the movable assets of an institution,

which must detail the name and asset code, its characteristics, current state

of conservation, book value, appraisal value, user and location of the asset.
PURCHASE ORDER - INTERNMENT GUIDE

These are source documents that are used in the procurement unit to

formalize the purchase agreement in the Supply Department and the

supplier in compliance with the award granted by the procurement

committee.

ORDER OF SERVICE

Service order is similar to the purchase order, but used to formalize service

agreements for the operation of the entity.

SBN / SIMI - User Manual

FRECKLESS

Order for Departure Receipt, a warehouse document used to remove goods

from the warehouse.

RECORD

Official document through which the acts of an organization or public

officials are recorded and noted. Official certified copy of a document

deposited in the custody of an official appointed by law.

APPRAISAL
Procedure by which the appraiser studies the property, analyses and

determines its qualities and characteristics at a given time to establish its

fair value.

PHYSICAL VERIFICATION

Physical verification measurement, weighing, counting, etc. What the Asset

Control Office must frequently do with material assets acquired by the

entity, assigned for use by its employees for the normal performance of the

assigned functions.

SBN / SIMI - User Manual

EXECUTIVE UNIT

The organic body with the capacity to develop administrative and

accounting functions is responsible for reporting on the progress and/or

fulfillment of the goals.

VALORIZATION

Valuation or appraisal is a technical, administrative and accounting

operation that consists of technically establishing the monetary value

corresponding to certain assets that, for exceptional reasons, do not have

supporting documents or, if they exist, it is impossible to obtain them.

 SBN / SIMI - User Manual

CHAPTER II

DESCRIPTION OF ACTIVITIES CARRIED OUT

By completing Pre-Professional Internships we acquire new knowledge as well

as new experiences. We also learn from the experience of the staff working at

the institution, who pass on their knowledge to us.

2.1. INTERNSHIP PERIOD

It runs from March 20 to August 20, 2013.

2.2. PRACTICE SCHEDULE

 The practices were developed from Monday to Friday

Hours: 8:00 am-4:00 pm

2.3. MATERIALS USED

- Pencils

- Pencil

- Boards

- Bond paper - A4

- Calculator

- Lever arch files

- Folder

- Stapler

- Perforator

- Remove staples

- Clips

- USB

EQUIPMENT AND MACHINES USED

- Computer

- Printer

- Photocopier

FURNITURE

- Desk

- Armchair and Armchairs

- Shelves and Modules

MOBILITY

- Motorcycle
 DOCUMENTS USED

- Freckles

- Internment Guidelines

- Purchase Orders

- Service Orders

- Invoices

- Requirements.

- Personal Charge for Assignment of Goods in Use

BOOKS USED

- Manual for the Administration of State Patrimonial Assets.

- Compendium of the State Assets Catalogue (SBN).

- SBN / SIMI - User Manual

2.4. ACTIVITIES CARRIED OUT

During the course of the Public Pre-Professional Practices, in the

Inventory Office, Patrimonial Assets Control Area, Logistics Sub-

management, Administration Management of the Provincial Municipality of

San Román - Juliaca, the activities that were carried out were in

accordance with the work plan of the inventory commission, and likewise it

began with the taking of inventories of physical assets according to the

organizational chart of the Provincial Municipality of San Román - Juliaca.

As an intern, I was entrusted with the following activities to carry

out:
2.4.1. INVENTORY TAKING

An inventory of the Movable Property of the different

managements, sub-managements and offices of the

Provincial Municipality of San Román - Juliaca was taken

according to the Physical Inventory Schedule prepared by

the Inventory Commission, in which the dates for the visit

to each of the offices are scheduled; which allows us to

verify the existence of the movable property, type of

movable property, its state of conservation, the technical

detail, that is: the brand, model, type, series, color,

dimensions, other details of the property and the people

responsible for said property; this in order to update the

Institutional Furniture Inventory Software System and for

its corresponding control of State Property Assets of the

Provincial Municipality of San Román - Juliaca.

For this inventory, the respective format prepared by the

commission was used, in which the description of the asset is

detailed.

2.4.2. DATA PROCESSING

The data obtained from the inventory were processed in

the Excel program for their respective valuation based on

the purchase orders - internment guide, pecosas, then we

performed the depreciation calculation by type of asset

and renaming of the movable assets found according to

the catalog.
 Data reconciliation was performed with the previous

inventory according to personal charges to determine

missing and surplus assets.

2.4.3. ENTERING MOVABLE PROPERTY DATA INTO THE

INSTITUTIONAL FURNITURE INVENTORY SOFTWARE (SIMI V

3.5)

Once the data on movable property by Personal Charge for

Assignment in Use had been processed, they were entered

into the Institutional Furniture Inventory Software (SIMI V 3.5)

of the SBN of the different managements, sub-managements

and offices of the Provincial Municipality of San Román -

Juliaca.

 ENTITY IDENTIFICATION

Here you must register all the information corresponding

to the Provincial Municipality of San Román – Juliaca, the

entity's premises. (which will detail the name of the

establishment, address and geographic location). Once

we have the premises, we create the area (the

corresponding name of the area with its respective

acronyms) and finally we proceed to register the offices by

area in which only the acronyms corresponding to each

office of the Municipality are registered.

 ENTITY STAFF

In this section, the personnel who work in the entity and

whose assets are under their care must be registered, so

their full name, ID number, work modality, location, area

and office to which they belong must be entered; for which

Human Resources was asked for the list of personnel

working by location, area and office.

 REGISTER OF ACTIVE ASSETS

Once the above was done, the movable property was

registered; the type of property was selected and the

following was detailed: the method of acquisition, the

date, the acquisition document, the acquisition value, its

net value, the condition of the property, the user, the

location, area and office to which it belongs.

Later in the Technical Detail the following are described:

the brand, model, type, color, series, license plate, engine

number, chassis number and other details of the movable

property.

By simply selecting the asset, the software automatically

classifies it into its generic group, class of asset,

corresponding consecutive number, assigns it the

respective asset code for easy identification, and the

accounting account to which it belongs. We finally

 recorded this information which will be presented to the

SBN.

Once this procedure was completed, the Active Assets

Reports by Personnel were printed, which we used to

extract the asset codes and thus prepare the Personal

Charges for Assignment of Assets in Use.

2.4.4. PREPARATION OF PERSONAL CHARGE BY ASSIGNMENT OF

ASSETS IN USE

It is a format in which we fill out:

- The name of the Responsible User, his/her position,

management, office, location to which he/she belongs and

the work modality

- The name of the Commission President, position,

management, office and team.

- Inventory date

- Folio No.

- A table describes the Movable Property:

 Item of the good

 Internal Code

 Heritage Code

 Quantity of goods

 Description of the Property (Name of the property,

Brand, Model, Series/Dimension, Color, Type, Condition

of the Property, Observations).

 - The Legend: (MB) VERY GOOD, (B) GOOD, (R)

REGULAR, (M) BAD.

- Note

SBN / SIMI - User Manual

- Finally, the signatures of the Responsible User, President

of the Asset Control Area and the General Administration

Manager are recorded.

2.4.5. LABEL PREPARATION

We created the labels in the CorelDraw X3 program for each

of the respective Management, Sub-Management and offices;

in the design we included the logo of the entity, the name of

the Municipality, the year of the inventory, location

(Management), description of the asset (desk, table, chair,

monitor, printer, etc.), and the asset's 12-digit property code.

2.4.6. LABELLING OF GOODS

The development of the labeling of the assets was carried out

in accordance with the Labeling Schedule prepared by the

Inventory Commission, where the dates of visits to each of the

offices were scheduled in order to label all those assets that

were verified on site, from the different dependencies of the

Municipality, whether they were assets acquired in the same

year or depreciable assets, these were labeled in an orderly

and chronological manner according to the description of the

assets.
 Once the labeling was done, the Report of Personal Charges

for Assignment of Goods was delivered

SBN / SIMI - User Manual

in Use to the gentlemen responsible for the Commission of

Inventories as well as those responsible for the assets for

their respective verification; once the assets have been

verified, each of them signs them, giving their consent to the

case.

2.4.7. COLLECTION OF PERSONAL PROPERTY

The collection of movable property in disuse or as scrap metal was

carried out from the different dependencies to the Property Asset

Control Depot of the Provincial Municipality of San Román-Juliaca.

Generally, these assets are brought to us due to disuse in order to

be deregistered or sold by public auction; for the reasons that these

assets have already served their useful life in the Institution.

2.4.8. FINAL REPORT

The following was then printed:

 Final Report for Personal Charge for Assignment of Goods in

Use

 Report of Non-Depreciable Assets by offices in the

corresponding format

 Report of Assets by Accounting Account.

 SBN / SIMI - User Manual

CHAPTER III

DISCUSSION

Completing the Pre-Professional Internship at the Provincial Municipality of San

Román - Juliaca was an important experience, since the knowledge acquired

during my professional training was applied.

The Asset Control Unit is regulated by a series of regulations issued by the

Central Government, through the Superintendence of National Assets, the

Comptroller's Office, the Accounting Office, SUNARP, among others, and even

in what is stipulated in the ROF and MOF of the Municipality, Public Accounting,

the Government Accounting Plan, the National Catalogue of Assets.

All its activities are focused on the goal of efficiently managing public assets,

avoiding losses, waste, theft, deterioration and misuse.

Regarding the inventory commission

The Inventory Commission prepares the respective Physical Inventory

Schedule with the specific dates

for taking inventories for the different managements, sub-managements and

offices, but at the time of carrying out these activities they are not carried out on

the scheduled dates, causing this to delay the inventories.

Another problem that was perceived in the Inventory Commission is that there is

no adequate distribution of functions for each of the members of said

Commission, which causes them not to carry out in a timely and adequate

manner what was planned in the development of the work.

REGARDING INVENTORY TAKING

When taking inventory of the assets physically in the different offices of the

Provincial Municipality of San Román - Juliaca; in many offices they were not

aware of the inventory to be taken, some workers began to leave when they

entered the office to take the inventory, so the Inventory Commission failed to

comply with one of its functions, which is to communicate through a

memorandum the start of the inventory taking.

In other offices, they did not provide us with the assets under their care; in many

cases, their assets were locked in their desks and shelves, making it impossible

to inventory said assets.

We found assets on loan from some offices as indicated and the other assets

that we found without codes claim to be their property.

Managers and heads of different offices, without any authorization or knowledge

of the Patrimonial Assets Area, transferred the assets to other offices and out

(street).
REGARDING LABELLING OF GOODS

The labels represent the only means of proof of their belonging to the

Municipality's assets, since they detail the name of the entity, the location,

description of the asset, and the asset code, and constitute the only means of

control. It was found that there are many goods without labels, which could

easily be victims of loss or theft. This is due to the lack of constant verification

by the Asset Control Area, causing them to remain unaware of said assets.

In order to carry out the labelling, the personnel in charge must make these

goods available to us; however, in some offices we encountered obstacles in

carrying out the labelling of the goods because the personnel in charge believed

themselves to be the owners of these goods and did not want to make them

available to us.

The goods must be in their respective places without being moved or

transferred with prior authorization from the Patrimonial Asset Control Area to

carry out the respective labeling. When carrying out the work we realized that

some goods did not belong to the corresponding offices, claiming that those

responsible were transferred and/or loaned to other offices, which made our

work difficult since their location was unknown and/or was not achieved.

with the labeling of all inventoried goods.

REGARDING THE CONTROL OF PROPERTY ASSETS

One of the forms of control applied is the reconciliation of charges with

inventories, determining various shortages and surpluses, so this form of control

is inadequate. The other is through on-site verification without the expected

results, because it is carried out infrequently and the real situation cannot be

determined because, as the assets do not exist, only the report is drawn up but
without doing anything about it despite the fact that it has been regulated that

the area must control and inform the superiors to take the measures that the

case merits, but everything remains there, there are no sanctions therefore this

function, which is important, is not fulfilled.

REGARDING PERSONAL CHARGES

In this regard, it should be noted that there is a lack of information on the part of

the Asset Control Area, since it is unaware of the movements of personnel or

the transfer of produced assets, which prevents the preparation of updated

personal charges.

CHAPTER IV

CONCLUSIONS
Having completed the Pre-Professional Internship at the Provincial Municipality

of San Román – Juliaca and having gained experience in the Area of Control of

Patrimonial Assets, I came to the following conclusions:

1. There is inadequate control of assets due to losses, deterioration, misuse

and movements due to the lack of constant verification.

2. Planning in the development of activities is very important since the

completion of the work depends on it, and it is observed that due to the

absence of this, many delays occur that hinder our work.

3. Movable property is easily moved from one office to another without prior

authorization from the Special Inventory Commission or the Asset Control

area, which makes the inventory taking process and the respective labeling

of the different movable property difficult.

4. As for labeling, all movable property must have its respective means of

identification, which must be infallible because it is a means of identity that

contains the assigned asset code and the starting point of all asset control;

some of the assets do not have it.

CHAPTER V
 RECOMMENDATIONS

Taking into account the conclusions reached after carrying out the Pre-

Professional Practices, the following is recommended:

1 Control must be carried out constantly through the Patrimonial Assets Control

Area and the National Superintendence of State Assets.

2 Carry out adequate planning by the Inventory Commission on the inventory

of each management, sub-management and office, so that the inventory is

not delayed due to the unavailability of time of those in charge or due to lack

of personnel with knowledge in Inventory of Goods.

3 The movable property that exists in an office must not be removed from that

office and if this is done, it must be under report and also under the

knowledge of the Special Inventory Commission or the Asset Control Area.

4 The status of the labels and the labelling must be monitored by the head of

the Asset Control Area in order to keep them properly preserved and to

change them in the event of deterioration or wear and in the event of non-

existence.

LITERATURE

1. Acosta Hidalgo, R. (2012). Nueva Gestión Pública para el Registro, Saneamiento, Venta,
Administración y Tasación de los Bienes Muebles del Estado - Taller de Gestión
Patrimonial. Arequipa.
2. Alvarado Mairena, J. (2010). Administración Gubernamental (Vol. 2). Lima: Marketing
Consultores S.A.

3. Alvarado Mairena, J. (1997). Manual de Contabilidad Gubernamental (1 ed.). Lima:

Centro Interamericano de Asesoria Técnica (CIAT) S.R.L.

4. Álvarez Illanes, J. F. (2011). Abastecimiento y Control Patrimonial. Lima: Pacífico

Editores S.A.C.

5. Castañeda Santos, V. (1990). Abastecimiento General de BIenes y Servicios (4 ed.).

Lima.

6. Castañeda Santos, V. (2010). Compendio del Catálogo Nacional de Bienes Muebles del
Estado(SBN) (4 ed.). Lima: Centro de Producción, Edición, Asesoramiento, Consultoría
y Capacitación en Sistemas Administrativos (CEPREACCSA) E.I.R.L.

7. Castañeda Santos, V. (2010). Manual para la Administración de Bienes Patrimoniales

Estatales (4 ed.). Lima: Centro de Producción, Edición, Asesoramiento, Consultoría y
Capacitación en Sistemas Administrativos (CEPREACCSA) E.I.R.L.

8. Castillo Chávez, J. (2011). Sistema de Abastecimiento (Vol. 2). Lima: Entrelíneas S.R.L.

9. Castillo Chávez, J. (2011). Sistema de Abastecimiento (Vol. 1). Lima: Entrelíneas S.R.L.

10. Marroquin Peñafiel, E. (1996). Manual de Contabilidad Gubernamental. Lima.

11. Quispe Gómez, J. (1999). Administración Pública

12. SBN / SIMI - Manual de Usuario.

13. Superintendencia Nacional de Bienes Estatales. (s.f.). Recuperado el 23 de Abril de

2012, de http://www.sbn.gob.pe/

ANNEXES