Reglamento para el Manejo y Control de los Activos Fijos Municipales

The regulation applies to all fixed assets owned by the municipality, regardless of their location, value, or mode of acquisition. The regulation defines key terms, including "activo fijo," which refers to movable and immovable assets owned by the municipality, and "inventario físico," which is the process of identifying and labeling each asset with a unique code. The regulation also establishes a system of identification and classification for fixed assets, which includes the department and employee responsible for each asset. The acquisition of fixed assets is subject to authorization by the municipal corporation, which must consider the needs of the municipality, the opportunity cost of investment, and the requirements of the Law on State Contracting. The regulation also establishes procedures for the registration and control of fixed assets, including the maintenance of an updated record of all assets, their documentation, and their financial and administrative history. The regulation also addresses the issue of depreciation, which is the reduction in value of an asset over time. The regulation establishes criteria for the registration of fixed assets, including the value of purchase and the maintenance of assets that do not improve or extend their useful life. The regulation also requires the maintenance of a register of fixed assets, which must be compared regularly with the general ledger to correct errors and discrepancies. The regulation also establishes procedures for the control and maintenance of fixed assets, including the maintenance of a record of their location, condition, and value. The regulation also requires the establishment of a system of identification and classification for fixed assets, which includes the department and employee responsible for each asset. The regulation also addresses the issue of inventory, which is the process of counting and recording the quantity and value of fixed assets. The regulation requires the maintenance of an updated record of all assets, their documentation, and their financial and administrative history. The regulation also establishes procedures for the disposal of fixed assets, including the sale, transfer, or abandonment of assets. The regulation requires the maintenance of a record of the disposal of assets, including the date, value, and method of disposal. The regulation also addresses the issue of security and custody of fixed assets, which is the responsibility of the municipal administration. The regulation requires the establishment of procedures for the safekeeping and protection of assets, including the maintenance of a record of their location and condition. The regulation also establishes procedures for the modification and revision of the regulation, which must be approved by the municipal corporation. The regulation also requires the maintenance of a record of all modifications and revisions, including the date, reason, and effect of each modification. Overall, this regulation aims to establish a framework for the management and control of fixed assets, which is critical for the effective and efficient administration of municipal resources.