SITRUPAC Trabajo de Bienes Patrimoniales

7/24/2019 SITRUPAC Trabajo de Bienes Patrimoniales

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UNIVERSIDAD DE PANAMVICERRECTORIA DE INVESTIGACIN Y POSTGRADOCENTRO REGIONAL UNIVERSITARIO DE VERAGUAS

FACULTAD DE CIENCIAS DE LA EDUCACIN

CURSO INFORMTICA PARA ADMINISTRADORES EDUCATIVOS

TEMA:

PROPUESTA PARA EL MANEJO ADECUADO DE LOS BIENESPATRIMONIALES EN INSTITUCIONES EDUCATIVAS

ELABORADO POR:

CASTILLO M. EDINSON 9-190-76

GUTIERRE! YULEMA 7- 116-""

NAVARRO N. NILSA 6-"#- 07

FACILITADOR:

MAG$STER DIEGO SANTIMATEO

SEPTIEMBRE% 01


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ndiceI&'()*+,, &Captulo 1 Marco metodolgico1.1. J+/' , , &1. . O234' 5)/

1. .1 O234' 5)/ G4&4( 4/1. . . O234' 5)/ 4/ 4,8 ,)/

1. . D /4 ) *4 &54/' ; , &1.+4/'( 1. & /'( , & *4 )/ 2 4&4/ '( >)& 4/. .1. O234' 5)/. . . F+&, )&4/

.)& 4/

.6.1. F+&, )&4/ G4&4( 4/

.6. . F+&, )&4/ E/ 4,8 , /


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.7. S /'4> *4 ,)* , , & *4 )/ 2 4&4/ '( >)& 4/.7.1. C)* , *)( I&/' '+, )&.7. . (4

.". T( &/ ,, )&4/ ?+4 4,' & 4 '( >)& ) *4 4/' *).".1. A*?+ / , )&4/. ". .D / )/ , )&4/

.9. C ( ,'4(8/' , / 4/ 4, 4/ *4 / *)& , )&4/ = 4(>+' /.9.1. R4,4 , &% '( &/ 4(4&, ) / ;& , & *4 2 4&4/

.9.1.1 C+ &*) /4 '( &/ 4(4& 2 4&4/ @2 ,)/ '8'+ ) *4 *)& , &

.9.1. C+ &*) ;+& 4&' * * *4 E/' *) (4, 24 *)& , )&4/ *4 /4,')( P( 5 *)% *4 )(; & />)/ &'4(& , )& 4/ ) *4 G)2 4(&)/ > ;)/.

.10. M)5 > 4&') '( >)& &/' '+, )&.10.1 A*?+ / , )&4/.10. T( / /)/

.11. R4?+ / ')/ ( * / )/ , & & *4 )/ 2 4&4/ '( >)& 4/.

.1 . R4?+ / ') *4 (4' () '( >)& )( *4/, ('4 *4 2 4&4/ +4( *4 +/).

.1 . P();( > *4 , ' ((.1 .1 P(),4* > 4&')/ ( R4' () *4 C ' ((

.1)& 4/

.1)& 4/

.1)& 4/

Captulo III Anlisis de los resultados ..1. E&,+4/' * ( ; * )/ * (4,')(4/ *4 ,4&'()/ 4*+, ' 5)/.

G )/ ( )C)&, +/ )&4/R4,)>4&* , )&4/B 2 );( 8

A&4 )/.


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E '( >)& ) 4/ +&) *4 )/ ,)&,4 ')/ 2 / ,)/ *4 *4(4, ) , 5 = ' 4&4 &'4( /' &') *4/*4 4 +&') *4 5 /' '4 ( ,)% ,)>) *4/*4 4 +&') *4 5 /' ( ,' ,)%

)(?+4 /4 (4 , )& ,)& >+, )/ &/'(+,, )&4/ *4 *4(4, ) ( 5 *).E /'4& * 54(/)/ = 5 ( * / ,4 , )&4/ *4 ,)&,4 ') *4 P '( >)& )H% ?+4 5*4/*4 4 ,)&,4 ') 3+(8* ,) 4/'( ,')% / &*) )( 4 ,)&' 2 4 = 4,)& > ,) /'

4; ( ,)&,4 ') , , *) ,)>) '( >)& ) ,+ '+( % '( >)& ) *4 +> & *'( >)& ) ,) 4,' 5)% ,)( )( ' 5).

A/8 ,)>) ' >2 & ;+&)/ +')(4/ ) & & ?+4 4 '( >)& ) 4/ 4 ,)&3+&') *4 /)/ , )&4/ 3+(8* , / ,' 5 / = )= * / 4& +& /+34'). L)/ 2 4&4/ '( >)& 4/

4/' & ,)& )(> *)/ )( &>+42 4/% > ?+ & ( % 4?+ )% /4>)5 4&'4/ = 2 4&4/ &

*4 (4, 2 4/.E/' ,+ ' * +4 &/' '+ * >4* &'4 D4,(4') E34,+' 5) N). < *4 *4 > =) *419"#. E (; &) E34,+' 5)% , 4&*) +/) *4 / ,+ ' *4/ ,)&/' '+, )& 4/ =

4; 4/% ,(4 D (4,, & G4&4( *4 B 4&4/ P '( >)& 4/ *4 E/' *) &/,( 'P '( >)& 4/ *4 M & /'4( ) *4 E,)&)>8 = F & & /% ,)& +&, )&4/ *4: )(; &(4; /'( (% 5 ; ( = > &'4&4( ,'+ *) 4 &54&' ( ) *4/,( ' 5) *4 )/ 2 4&4,)& )(> & 4 '( >)& ) *4 E/' *).E ( >4( , 8'+ ) '( ' /)2(4 4 > (,) >4')*) ; ,)% *)&*4 /4 (4/4&' & )/)234' 5)/% 4 * /4 ) *4 &54/' ; , &% )/ &/'(+>4&')/.E /4;+&*) , 8'+ ) '( ' /)2(4 4 > (,) ,)&,4 '+ *4 ')*) ) (4 4(4&'4 )/2 4&4/ '( >)& 4/. Y 4& 4 '4(,4( , 8'+ ) /4 (4/4&' 4 & / / *4 & )(> , &.

A & (4/4&' >)/ +& ; )/ ( )% 2 2 );( 8 = &4 )/.


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CAPITULO 1MARCO M TO!OLO"

1.1. J+/' , , &


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L 45 ( +& ,)&'() *4 )/ 2 4&4/ '( >)& 4/ 4& )/ ,4&'()/ 4*+, ' 5)/ 4/+&* >4&' % = ?+4 4/ +&, & *4 * (4,')( ,+ * ( )/ (4,+(/)/ *4 4/' *).

T4&4( ,)&), > 4&') *4 ')* / / 4=4/% &)(> / *4 > &+ *4 )/ 2 4&4/'( >)& 4/% 4/ *4 /+> > )(' &, ( ,4( &+4/'() '( 2 3) 4& 4 > (,) *4 4; * *.

1. . O234' 5)/ G4&4( 4/:

C)&),4( 4 > &+ *4 &)(> / ;4&4( 4/ ( 4 (4; /'() = ,)&'() *4 )/2 4&4/ '( >)& 4/ *4 / &/' '+, )&4/ 4/,) (4/.

1. .1. O234' 5)/ E/ 4,8 ,)/:

C)&,4 '+ ( 4 ,)&,4 ') *4 2 4&4/ '( >)& 4/I*4&' , ( )/ /)/ ( (4; /'( ( = 45 ( 4 ,)&'() *4 )/ 2 4&4/

'( >)& 4/.C)&),4( 4 > &43) *4 )/ 2 4&4/ '( >)& 4/ *4 /4 / 4/,+4 *4 (4; & *4 S &' ;).

1. . D /4 ) *4 I&54/' ; , &:

C)&/ *4( >)/ ?+4 4 (4/4&'4 4/'+* ) 4/ *4 ' ) *4/,( ' 5) /4;@& S > 4(006 K )/ 4/'+* )/ *4/,( ' 5)/ @& , >4&'4 (4'4&*4& >4* ( ) (4,);4(

& )(> , & *4 > &4( &*4 4&* 4&'4 ) ,)&3+&' /)2(4 )/ ,)&,4 ')/ ) /

5 ( 2 4/ / ?+4 /4 (4 4(4.1.+4/'( .

1.+4/'( 4/' (4 (4/4&' * )( )/ /4 / * (4,' 5)/ *4 (4; & *4 V4( ;+ .

1.#. F+4&'4/ *4 & )(> , &. 1.#.1. P( > ( /# S4 (4 >4* &'4 +& 4&,+4/' * ( ; * )/ * (4,')(4/

( ,)&),4( 4 > &43) *4 )/ 2 4&4/ '( >)& 4/.


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1.#. . S4,+&* ( /# V / ' / ) , & / *4 MEF ( &54/' ; ( /)2(4 4> &43) *4 )/ 2 4&4/ '( >)& 4/ *4 4/' *)% (45 / & *4 2 2 );(

(4/4&' * )( 4 , ' *)(.

1.6. I&/'(+>4&')/.S4 +' ()& )/ / ;+ 4&'4/ &/'(+>4&')/ *4 (4,) 4,, & *4 * ')/:1.6.1 E&,+4/' * ( ; * )/ * (4,')(4/: S4 (4 '( 5 / *4 +& /4( 4 *4

(4;+&' / ,4(( * / ?+4 /)& * ( ; * / )/ * (4,')(4/ ( ,)&),4( 4 > &43) *4)/ 2 4&4/ '( >)& 4/ *4 ,4&'() 4*+, ' 5).


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CAP$TULO %

MARCO CO&C PTUAL


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'( Marco conceptual ) *urdico

'(1( Marco Conceptual

L E*+, , & P '( >)& % ( > 4>4(;4&'4 *4 / C 4&, / S), 4/ ?+4(4'4&*4 &,)( )( ( * * ,' , = &'4( (4' , & 4/'+* ) *4 )/ 2 4&

'( >)& 4/. E P '( >)& ) 4/ +& ,)&,4 ') &'4(* /, & ( ) ?+4 *424 /42)(* *) *4/*4 * 54(/ / (4 / *4 ,)&), > 4&')% &'4;( . D4/*4 4 +&') *4

5 /' 4*+, ' 5) /4 (4/4&' ,)>) +& > (,) ( 5 4; *) *)&*4 /4 +4*44&'4&*4( +& , * * *4 (4 * * = > )(' &, *4 )/ ,)&), > 4&

&'4;( *)/ ( ,)&),4( . S 2 4& 4 /'4& * /' &')/ 4/,4& ( )/ 4*+, ' 5)/ 4&

*)&*4 +4*4 (4/4&' (/4 4*+, , & '( >)& % &+4/'() () / ') 4/() > (&)/ +& *4 & , & ,)&,4 '+ )234') = , > ) *4 &'4(54&, & 4*+, , & '( >)& 4& )/ (4/ 4,' 5)/ C4&'()/ E*+, ' 5)/.

%(%( Marco +urdico

L C)&/' '+, & N , )& % T '+ ) I %

C * ;) F /, % L 2() I% T '+ ) I C 8'+ )/ 1% = L4= *4 " *4 &)5 4>2(4 *4 19" &43) *4,+ *) *4 )/ B 4&4/ P '( >)& 4/.V )( ( ;4/' & @2 , 4& / &/' '+, )&4/ E*+, ' 5 / *4 )(> '

+4* & ) (4,4( & )(> , & 4(> &4&'4 = ,'+ * *4 , &' * *% 54/' *) *4 ,)&/4(5 , &% +2 , , & &/' '+, )& % ;4);( , = *4/' &) *4


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2 4&4/ '( >)& 4/% 4&'4&* 4&*) )( /')/% ?+4 )/ ?+4 ,)& )(> & 4,' 5) 3) = )/ 2 4&4/ &) *4 (4, 2 4/.

C+> ( ,)& 4 &54&' ( ) 4( * , >4&'4 ) &+ *4 )/ 2 4&

'( >)& 4/ *4 )/ C4&'()/ E*+, ' 5)/.

L 45 ( )/ (4; /'()/ *4' *)/ *4 )/ 2 4&4/ >+42 4/ 4 &>+42 4/% ' 4/,)>): )2( / *4 & ( 4/'(+,'+( % > ?+ & ( / = 4?+ )/% &/' , )&4/%/4>)5 4&'4/ = )'()/ 2 4&4/.F)(' 4,4( )/ D (4,' 5)/ 4& 4 +/) *4 / TIC ,)& 4 () / ') *4 (4; /'( (

')*)/ )/ 2 4&4/ )/48*)/ 4& * , ) C4&'()% 4 ,+ 4(> ' ( +& *4,+ *)&54&' ( ) = )( 4&*4 +& 2@/?+4* = ), , & >+, ) > / ( *

)(; & * .I&/'(+ (/4 4& 4 +/) = > &43) *4 > &+ *4 )/ B 4&4/ P '( >)& 4/% ,)

4 () / ') *4 );( ( +& > &43) *4,+ *) *4 )/ > />)/.D /4 ( ();( > / '4,&) ; ,)/ &4,4/ ( )/ ?+4 4(> ' & 4 *4/ (() ) *4

+& (),4/) / /'4> ' *) *4 ,'+ , & * ( *4 / /'4> *4 (4; /'().M &'4&4( ,'+ *) 4 &54&' ( ) *4 )/ 2 4&4/ '( >)& 4/ *4

C4&'()/.

%('(%( .uncionesE > & ( 4 /'4&, % +2 , , &% +/) = *4/' &) *4 )/ 2 4

'( >)& 4/.F)(> (% 45 &' ( = > &'4&4( ,'+ *) +& &54&' ( ) *4/,( ' 5) *

2 4&4/ ?+4 ,)& )(> & 4 '( >)& ) ,)& &* , , & *4 > & /'4( )% ) ,4&' * * @2 , *)&*4 4/' +2 , *) 4 2 4&.R4?+4( ( *4 / 4&' * *4/ @2 , / & )(> , & *4 /+/ 2 4&4/% */,( ')/ 4

() 4* * ) 2 3) /+ *> & /'( , &.C))(* & ( ,)& / 4&' * *4/ @2 , / >4, & />)/ '4&* 4&'4/ ,(4 (

) 8' , / *4 ,)&/4(5 , &% ,'+ , & *4 &54&' ( )% +/) *4,+ *(4,+ 4( , & @' *4 )/ 2 4&4/ *4 E/' *).

A5 + ( )/ 2 4&4/ *4 ,+ ?+ 4( , /4 ?+4 4 E/' *) 5 = ,)> ( (%4(>+' (% ((4&* (% ) 4& 34& (% ,)& )(>4 ) 4/' 2 4, *) 4& L4= *4

*4 3+& ) *4 006 = N)(> / ,)&4 /.V ; ( 4 +/) = *4/' &) & *4 '( >)& ) *4 4/' *).

%(/( Registro ) control de los ,ienes patrimoniales(


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S+ 4( )( J4( (?+ ,) *4 I&/' '+, & E*+, ' 5 *4> /% 4/' +& * * *> & /'( '4('4&4,4( !ireccin Administrati-a o de

Administracin ) .inan as2 /4;@& /4 4 , /)% = *424( > &'4&4( ,)>+& , , &4(> &4&'4 ,)& 4 D4 (' >4&') *4 C)&' 2 * *% )/ A > ,4&4/ = / ) , & /

,))(* & , )&4/ (4; )& 4/.%(3( .unciones de ,ienes patrimoniales

%(3(1( .unciones "enerales C)&'( 2+ ( > &'4&4( ,)&'() 4/ ( 4 (4; /'() *4 )/ 2 4&4/

'( >)& 4/% ,)> ()2 &*) /+ 4 ,' '+*. R4/ ' ( P (' , ( *4 )/ >)5 > 4&')/ *4 &,)( )( , & = )

*4/ &,)( )( , & )/ 2 4&4/ 2 3) *> & /'( , & = ,+/')* . P();( > ( 2)(4/ ,)& )/ D4 (' >4&')/ *4 C)&' 2 * *% A > , &%

C)> ( /% T( &/ )('4 4 I& )(> ' , = )'()/ (4 , )& *)/.C))(* & ( >4&/+ >4&'4 ,)& 4 D4 (' >4&') *4 C)&' 2 * * )/

>)5 > 4&')/ = / *)/ *4 )/ (4; /'()/ *4 )/ 2 4&4/ ?+4 ,)& )(> & 4,' 5) 3) = 2 4&4/ &) *4 (4, 2 4/.

U' ( *),+>4&' , &% 4/'(+,'+( * = , * ;)/ * /4 *)/ ( ')> *4

&54&' ( )% ,)& )(>4 ) 4/' 2 4,4 4 M &+ = *4> / &)(> / 5 ;4&'4/

(4 , )& * /.

%(3(%( .unciones spec4icasReci,ir *4 A > , & )/ I& )(>4/: R4,4 , & *4 A > , & = D4/ , )/ *4

A > , &. Incorporar2 mantener ) actuali ar 4& 4 &54&' ( ) 8/ ,) ')*)/ )/ 2 4&4/

*?+ ( *)/ )( &/' '+, & )( ,+ ?+ 4( >)* * *. E34> ): ,)> (

* (4,' % *)& , )&4/% 4(>+' % 2 4&4/ (454(' *)/% 4 ,4*4&'4/ *4 ()=4,')/4/ 4, 4/% = 2( , , & &'4(& + )'()/ . Le-antar '( 5 / *4 / +& * *4/ *4 )=) 4 &54&' ( ) *4/,( ' 5) =

,'+ ( ) ( /+ (4/4&' , & M & /'4( ) *4 E,)&)>8 = F & &,)> *) *4 +& ,)&/) * *) )( ,+4&' & &, 4( % *42 * >4&'4+')( * )( 4 /+ 4( )( 34( (?+ ,) (4/ 4,' 5).


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Acopiar *),+>4&' , & 4 & )(> , & ?+4 4(> ' (4; /'( ( )/ 5 )(4/

*4 )/ 2 4&4/ ,)> ( *)/% *)& *)/% (454(' *)/ ) 4 2)( *)/ &'4(& >4&'4.

Compartir & )(> , & (4 , )& * ,)& / 4&'( * / = / * / *4

2 4&4/ ?+4 ,)&/' '+=4& 4 ,' 5) 3) = 2 4&4/ &) *4 (4, 2 4/% ,)& 4D4 (' >4&') *4 C)&' 2 * * &/' '+, )& % )/ A > ,4&4/ = U& * *

A*> & /'( ' 5 4&, (; * *4 '( > ' ( * / )/ , & & *4 )/ 2 4&4/% 4 4> &'4&4( ,)&/ /'4&, 4&'(4 4 &54&' ( ) 8/ ,) = )/ (4; /'()/ ,)&' 2 4/.

Identi4icar )/ 2 4&4/ ,)& +& , * ;) 5 / 2 4 * 4( *) , * 2 4& ?+4

,)& )(> 4 ,' 5) 3) &/' '+, )& ( , ' ( /+ ,)&'() = +2 , , &.5eri4icar ) certi4icar &'4 /+ /+ 4( )( 34( (?+ ,) (* * ) * ) *4 )/

2 4&4/% & *4 ?+4 /4 *4'4(> &4& / (4/ )&/ 2 * *4/ *4 , /). Coordinar ) participar ,)&3+&' >4&'4 ,)& +&, )& ( )/ *4 M & /'4( ) *4

E,)&)>8 = F & & / = C)&'( )(8 G4&4( *4 R4 @2 , 4& )/ (4 , )& *)/ ,)& *4/, ('4/% 5 @)/% 4(>+' /% *)& , )&4/% 54&' % * / )/ , &, ' (( = ,+ ?+ 4( )'() ,') ?+4 /4 &4,4/ ( ) ( 4 ,)&'() *4 )/ 2 4&4/.

%(6( 7istema de codi4icacin de los ,ienes patrimonialesE / /'4> *4 &54&' ( ) (4?+ 4(4% ( /+ *42 *) ,)&'() % 4 /'4&, *4

,)* , *)( ,)&54& 4&'4>4&'4 4/'(+,'+( *) ?+4 4(> ' *4&' , , & *4 * ')/ ?+4 , * &/' '+, & > &43 K = ?+4 *4> / , '4 )2'4&4( & )(> ,,)& 2 4% ) )('+& &4,4/ ( *4 )/ 2 4&4/ '( >)& 4/ = /4 4& )(

&* 5 *+ ) ,) 4,' 5 . E * /4 ) *4 / /'4> *4 ,)* , , & *4 &54&' ( ) ' 4&4/'(+,'+( ?+4 4(> '4 ;(+ ( 4& ('4/ )>); &4 /% 4/, )& * / =*42 * >4&'4 34( (?+ * /% )/ * 4(4&'4/ ,)> )&4&'4/ ?+4 ) &'4;( &% /8: , * ;) &/' '+, )& % ;4);( ,) = *4 2 4& '( >)& .

%(6(1( Codi4icador InstitucionalS4 (4 4(4 *4&' , , & 4& )(> &+> ( , '( 5 / *4 ,+ /4 , /I&/' '+, )&4/ ?+4 ,)& )(> & )/ * 4(4&'4/ (; &)/ *4 E/' *). N)/ &* , 4 (4 %

&/' '+, &% * (4,, &% *4 (' >4&') = /4,, &.%(6(%( 8rea


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P ( )/ 4 4,')/ >4')*) ; ,)/% 4& 4 (4/4&'4 ,)* , *)( /4 , / , *) /4&' * *4/ 4& 6 ;( &*4/ (4 / = ,)&/' & *4 +& /) ) *8; ') ?+4 5 & &+>4( * / *40 #% ' ,)>) /4 (4, 4& 4 ,+ *() ?+4 /4 &/4(' ,)&' &+ , &.

C * ;) D4/,( , &0 GOBIERNO CENTRAL1 INSTITUCIONES DESCENTRALI!ADAS

EMPRESAS P BLICASINTERMEDIARIOS FINANCIEROS

< COORPORACIONES Y PROYECTOS DE DESARROLLO# MINICIPIOS

%(9( Transacciones :ue a4ectan el patrimonio del estado

S4 '( ' % *4 (4 , & ,)& *?+ / , & ) * / )/ , & *4 B 4&4/ P '( >)&*4 > &4( ?+4 4,'4 4 ,' 5) = / 5) * , * &/' '+, & 4& (' ,+ (% ) *E/' *) 4& ;4&4( % 4/ &4,4/ ( ) 4/' 2 4,4( /4 ( (),4* > 4&')/ ( 4 ,)&'()*4 )/ 2 4&4/ 4,' *)/ )( * , / '( &/ ,, )&4/.

%(9(1( Ad:uisicionesE& > '4( *4 *?+ / , & L4= *4 7 *4 3+& ) *4 006% 4/ ?+4 (4;+/ /'4> *4 ,)&'( ' , )&4/ >4* &'4 (),4* > 4&')/ *4 C)&'( ')/ >4&)(4/%L , ' , & @2 , %L , ' , & )( >43)( 5 )(% 4(>+' % *)& , &% ,)&'( ' , & * (4,' .

%( 9(%(!I7PO7ICIO& 7E&'(4 / '( &/ ,, )&4/ ?+4 4,' & 4 '( >)& ) *4 E/' *) )*4>)/ /4 (

54&' % /+2 /' % *)& , )&4/ = 4(>+' /% ,)&'( ' , & * (4,' = 4 *4/, ('4 ?+4 4/+& ,') *4 * / )/ , & & .

%(;( Caractersticas especiales de las donaciones ) permutas


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L / *)& , )&4/ = 4(>+' / (45 /'4& , ( ,'4(8/' , / 4/ 4, 4/ )( ) ?+4 >4( '+& 2(454 & / / *4 / > /> /% = ?+4 /4 * & 4& *)2 4 58 )( 4,' ( 4>)5 > 4&') *4 &,)( )( , & = *4/ &,)( )( , & *4 2 4&4/ 4& , * 4&' * *(

%(;(1( Recepcin2 trans4erencia o asignacin de ,ienesE/ 4 ,') )( 4 ,+ +& 4&' * * *4 E/' *) '( &/ 4(4% (4, 24 ) / ;&;( '+ ' >4&'4 )'( *4 4&*4&, @2 , ) +& /), , &% / & &4/ *4 2 4&4/ *4 /+ () 4* * *4 ,)& )(> * * ,)& ) ?+4 4/' 2 4,4 4 ('8,+ ) , & '( &/ 4(4&, *42 4&4/ *4 +& 4&' * * 5)( *4 +& *4 4&*4&, @2 , ) *4 +& /), , &

&4/ *4 +,().

%(;(1(% Cuando alguna entidad del stado reci,e donaciones delsector Pri-ado2 de organismos internacionales o de "o,iernosamigos(

E& 4/'4 @ ' >) , /) &)/ (4 4( >)/ )2 ; , & *4 &,)( )( ( )/ (4; /'()/ *42 4&4/ )/ ?+4 (4, 2 & / * /' &' / &/' '+, )&4/ *4 ;@& 4&'4 ( 5)(; & />)/ &'4(& , )& 4/ ) *4 ;)2 4(&)/ > ;)/% )( ,)&*+,') *4 M & /'4( ) *4E,)&)>8 = F & & /.

%(1=( Mo-imiento patrimonial institucionalE / /'4> *4 &54&' ( ) /4 54 4,' *) )( / '( &/ ,, )&4/ *4 &,)( )( , & =

*4/ &,)( )( , & *4 2 4&4/ *4 ,' 5) 3) ) 2 4&4/ &) *4 (4, 2 4/.

%(1=(1 Ad:uisicionesD4 & , & > ?+4 &, +=4 4 ,)&,4 ') *4 &,)( )( , &% 4& 4/' ) 4( ,(4; /'( & / (4,4 , )&4/ *4 ')*)/ )/ 2 4&4/ *?+ ( *)/ )( ,)> ( % 4(>+' %


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*)& , &% 2 4&4/ (454(' *)/% 4 () , )&4/% '( &/ 4(4&, /% 4 ,4*4&'4/ *4 2*4 ()=4,')/ ) ();( > / 4/ 4, 4/ ) )( 2( , , & &'4(& K )/ ,+ 4/ /4(4; /'( & 4& )/ )(> ')/ &* , *)/ 4& 4 &4 ) N #.E& 4/'4 /4 (4; /'( ( & ')*)/ )/ 2 4&4/ *?+ ( *)/ )( ,)> ( % 4(>+' %*)& , )&4/% 4 () , &% & , > 4&') *4 /4>)5 4&'4/% )/ ,+ 4/ 4&'( &

> , & = +& * * *4 &54&' ( ) ) (4; /'( ( 4& 4 )(> ') ,)((4/ )&* 4&'4.

%(1=(% TraspasosL)/ '( / /)/ ), / )& & +& >)5 > 4&') *4 2 4&4/ = /'4 ),+((4 ,+ &*) +& +& *

*> & /'( ' 5 (4> '4 ) '( / / )'( +& * * *> & /'( ' 5 % )/ 2 4&4/ /) , '

) (4, *)/% (45 >4&'4 +')( *)/ )( 4 D (4,')( A*> & /'( ' 5) 4& > />&/' '+, & ,)>) 4& ,+ ?+ 4( /+,+(/ *4 &'4( )(% )( ) ' &')% 4/'4 +4*4 /4&'4(&)% 4 '4(&) '4> )( ) *4 & ' 5). A ,4(/4 +& '( / /) *4 +& &/' '+,

)'( % /4 *4&)> & *)& , &.%(11( Re:uisitos para disposicin 4inal de los ,ienes patrimoniales(

A /) , ' ( 4/'4 /4(5 , ) /4 *424& (4/4&' ( )/ / ;+ 4&'4/ * ')/: 1. D4/,( , &,)> 4' = *4' * *4 2 4& ) 2 4&4/ ?+4 /4 5 & (4' ( ( NQ ,+4&'4/ 4, , , &% /+2-4/ 4, , , &% , * ;)% *4/,( , &% > (, % >)*4 )% /4(

& , % 4, *4 *?+ / , &% 5 )( (4/ *+ . 4',. . N@>4() *4 *4&'2 4& ) 2 4&4/ (4' ( ( 4/ (4/ )&/ 2 * * *4 U& * * *4 B 4&4/ P '( >)&

() )(, )& ( *4&' , , & *4 /'4 .

. D424 4/' ( *42 * >4&'4 ,4(' , *) )( U& * * *4 B 4&4/ P '( >)& 4/ *?+4 )/ 2 4&4/ 4/' & 4& *4/+/) = ?+4 (4,4& 4& 4 &54&' ( ) *4 &/' '+, &4/ *4 &54&' ( )/ 8/ ,)/ 4&5 *)/ )( , * &/' '+, & /) , ' &'4. , /) *4 &) 4/' ( (4; /'( *)/ '4&*( & ?+4 45 &' ( & )(> , & 4& 4 )(> '),)((4/ )&* 4&'4 .#. E (4' () *4 4?+ ) ()* &'4 = )'()/ 4 4,'( & ,)/% 4 ,'( ,)/% >4, & ,)/ = )'()/(4?+ 4(4 *4 & )(>4/ ' ,& ,)/ )( +&, )& ( )/ * &4)/ 4& 4 ,+ ,4(' ?+4


18/42

4/' *) *4 ,)&/4(5 , & *4 )/ > />)/. E& 4 , /) *4 ?+4 '4& 4 / ) ('4//4 *424& *3+&' ( / ( )&4/ ,)((4/ )&* 4&'4/ 4/')/ >)5 > 4&')/% (> * /

)( 4 D (4,')( A*> & /'( ' 5)% /4;@& 4 (),4* > 4&') 4 2)( *) )( D (4,,*4 C ' /'() = B 4&4/ P '( >)& 4/ = ?+4 /4 &, +=4 ,)>) &4 ) &Q 10.6. E& 4 , /) *4 ?+4 /4 (4?+ 4( & ('4/ ) 4 / ( /4( (4+' * / 4& (4 ( , & *4 2 4&4/ / > (4/% /' / *424& &;(4/ ( > , & 2 3) ,)&'(4/ 4, % >4* &'4 4 (),4* > 4&') 4/' 2 4, *) ( /+ )/'4( )( *4/ , ).

%(1%( Re:uisito de retiro patrimonial por descarte de ,ienes 4uera de uso(E *4/, ('4 = *4/'(+,, &% ,)&/' '+=4 4 ,') )( 4 ,+ /4 * / )&4 & >4&'4 *42 4&4/ *4 ,' 5) 3) ) 2 4&4/ &) *4 (4, 2 4/% ?+4 )( /+ 4/' *) ) ,)&* , & &)

4(> '4& /+ ()54, > 4&') *> & /'( ' 5) ) 4,)& > ,)% )( ) ?+4 *424&4 > & (/4 8/ , >4&'4 = ,4(/4 )/ (4; /'()/ ,)&' 2 4/ ,)((4/ )&* 4&'4/ (* ( 4 *4 / * 4& 4 &54&' ( ) (4/ 4,' 5).P)( ,)&/' '+ ( +& ,') *4 * / )/ , & & &>4* ')% & *4 (' , ( 4434,+, & )/ (4 (4/4&' &'4/ *4 / *4 4&*4&, / ?+4% )( 4= 4/ ,)((4/ )&*45 ; ( 4 *4/' &) & *4 )/ 2 4&4/ *4/, (' (K 4/ *4, (% D (4,, & *4 C 'B 4&4/ P '( >)& 4/ *4 M & /'4( ) *4 E,)&)>8 = F & & / = *4 C)&'(G4&4( % *4> / *4 I&/' '+, & ?+4 /) , ' 4 *4/, ('4.V4( , *) 4 4/' *) = ,)&* , & *4 )/ 2 4&4/ *4/, (' ( /4 *43 ( ,)&/' &, *44/' *4, / &% 4& 4 A,' *4 D4/, ('4 ,)((4/ )&* 4&'4 *42 * >4&'4 (4 (4&* * )(

)/ ?+4 4& 4 & &'4(54& *).E/'4 *),+>4&') *424 /4( 4 2)( *) )( +& * * *4 4& ,4 *4 B 4&4/P '( >)& 4/ = 4 > />)% 4&'(4 )'()/ ,)&/' '+=4 +&) *4 )/ *),+>4&')/ +4&'4?+4 /+/'4&' 4 3+/'4 )/ &54&' ( )/ 8/ ,)/ = 4 (4; /'() ,)&' 2 4 ?+4 4 4,'@4%

( ' 4/ () / ')/ 4 D4 (' >4&') *4 C)&' 2 * * *4 (4/ 4,' 5 &/' '+, &

%(1'( Programa de c>atarraE/'4 ();( > 4/' ,)&,42 *) ,)& 4 )234') *4 ?+4 4 E/' *) )2'4&; 24&4 , )/4,)& > ,)/ )( * / )/ , &% >4* &'4 54&' *4 ')*) 4?+ )% >)2 (


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> ?+ & ( = > '4( 4/ 4(()/)/ ,+= ,)&* , & *4 *4'4( )() &) 4(> '*4/' & ( )/ ,+ ?+ 4( *4 / '( &/ ,, )&4/ &'4( )(>4&'4 , ' * /.

A*4> / , 24 /4 ( ?+4 * , * / )/ , &% &) )2/' &'4 /+ 5 )( 4& 4 >4(, *)&'4(& , )& ,)>) > '4( ( > % ,)&'( 2+=4 ,)&/4(5 , & *4

>4* ) >2 4&'4% (45 & 4&*) /8 () 4( , & *4 &/4,')/ 4(3+* , 4/ / +* >)/?+ ')/% A4*4/ A4;= ' .D4 ,)& )(> * * ,)& ) 4/' + *) 4& 4= *4 7 *4 3+& ) *4 006% ,)((4/ )&*

M & /'4( ) *4 E,)&)>8 = F & & /% )( ,)&*+,') *4 D (4,, & *4 C ' /'() B 4&4/ P '( >)& 4/ *4'4(> & ( )/ 2 4&4/ = > '4( 4/ ?+4 *424( *3+* , (/>4* &'4 ,') @2 ,) &'4 U& * * *4 A*?+ / , )&4/ *4 E/' *). MEF

%(1'(1 Procedimientos para Retiro de C>atarra

U& 54 *3+* , *) 4 ,') @2 ,) ,)((4/ )&* 4&'4% = )(> *) 4 ,)&'(4&'(4 4 E/' *) = 4> (4/ (4/ 4,' 5 % *4> / *4 / , +/+ / ?+4 /4,)&'4> & 4& 4 > />) /4 (),4*4( /8:

TAPA I# A5 @): (45 /) , '+* = ,+> 4&*) ,)& )/ (4?+ / ')/ 4/' 2 4, *) )( L4=%

(),4*4 *4&' , ( )/ 2 4&4/ >+42 4/ ?+4 /4( & +4/')/ * / )/ , & *4();( > *4 (4,) 4,, & *4 > '4( 4(()/). E (),4/) & ,)& 4> / & *4& )(>4 *4 5 @) ,)((4/ )&* 4&'4 )( ('4 *4 D (4,, & *4 C ' /'() =

B 4&4/ P '( >)& 4/ *4 M & /'4( ) *4 E,)&)>8 = F & & /.TAPA II#

R4,) 4,, &: 4& 4/'4 (),4/) /4 (),4*4 434,+' ( = ,+> ( ) * / +4/') 4& 4C)&'( ')% ( 4 ) 4/ &4,4/ ( ) 4/' 2 4,4( 4 / ;+ 4&'4 (),4* > 4&'):P(45 )/ R4,) 4,, &:

E 2)( ( +& ,()&);( > *4 (4,) 4,, &.R4?+4( > 4&') *4 )/ & )(>4/ *4 A5 @)/ *4 D C = BP *4 MEF.

N)' , ( I&/' '+, & ?+4 /4( )234') *4 ();( > *4 (4,) 4,, &.V4( , , & *4 +; (4/ *4 4/ 34.C4(' , , & )( ('4 *4 C)&'( ' /' &* , &*) ,)& &)>2(4 = , *+ 4

4(/)& *4/ ;& *) ()=4,').C4(' , , & )( ('4 *4 C)&'( ' /' &* , &*) ,+ 4/ /4( & /+/ +; (4

*4 ,) ).


20/42

C4(' , , & ,+ 4/ /4( & )/ 4?+ )/ ?+4 '( &/ )(' ( & , ' (( ,

)/ +&')/ *4 4/ 34.V4( , ( ?+4 4> (4/ ,+4&'4 ,)& 4 4?+ ) = >4* * / *4 /4;+( * *

&* , *) ( (4 ( (4,) 4,, & *4 ,+4(*) ) 4/' 2 4, *) 4& 4

,)&'( '). D+( &'4 R4,) 4,, &:

P(4/4&' (/4 ,)&'( ' /' % +* ')( '( >)& = ,)&'( )(8 &'4 +')( *

&/' '+, )& ?+4 /4( )234') *4 (4,) 4,, &.I*4&' , ( )/ (' , &'4/ *4 ,' 5 * *: I&/' '+, &% C)&'(

C)&'( )(8 G4&4( *4 R4 @2 , = M & /'4( ) *4 E,)&)>8 = F & &U2 , ( = > (, ( )/ 2 4&4/ ?+4 /4( & )234') *4 ();( > *4 , ' (( .R4' () *4 )/ 2 4&4/ ?+4 /4( & )234') *4 ();( > *4 , ' (( .

E 2)( , & *4 A,' *4 E&'(4; = R4,4 , & *4 C ' (( S4 (4?+ 4(4 ?+4)/ (' , &'4/ (>4& .

P4/ 34 *4 > '4( 4(()/): *+( &'4 4/' ,' 5 * * /4 *424 ,)&'4> ( ?+4

/4 (4?+ 4(4 (45 >4&'4 4 4/ 34 *4 4?+ ) ()* &'4 / & , ' (( 5 ,8= )/'4( )(>4&'4 4 > />) 4?+ ) ()* &'4 ,)& , ' (( 4&) % 4

()*+,') *4 * 4(4&, *4 4&)/ >4&)/ 4 5 ,8) /4 *4&)> & ( ' ( .D+( &'4 4 4/ 34 4/' ( & (4/4&'4 C)&'( ' /' % C)&'( )(8 G4&4( *4 R4 @2 , = 4 M & /'4( ) *4 E,)&)>8 = F & & /.

L)/ (4, 2)/ *4 4/ 34/ /4( & (4 (4&* *)/ )( )/ +&, )& ( )/ *4 C)&'( )(8 G4&4( *4 R4 @2 , = 4 M & /'4( ) *4 E,)&)>8F & & /.E +&, )& ( ) *4 M & /'4( ) *4 E,)&)>8 = F & & / /4( (4/ )&/ 2 4

,+/')* *4 / ,' / )( ; & 4/ = (4, 2)/ *4 4/ 34/ ?+4 /4 ;4&4(4*+( &'4 ,' 5 * *.E +&, )& ( ) *4 M & /'4( ) *4 E,)&)>8 = F & & / (4 ( +&

/)2(4 4 *4/ (() ) *4 / / ;& , )&4/ *4 (4,) 4,, & *4 > '4( 4(()/).

TAPA III#F ,'+( , & = P ;): 4& 4/' ('4 *4 ) 4( , & /4 (),4*4 (4/4&' ( +&E/' *) *4 C+4&' 4> (4/ % /4;@& , &' * * *4 > '4( 4(()/) (4' ( *) 4&+& 4(8)*) *4'4(> & *) ( /+ )/'4( )( ;).24 /4 ( ?+4 4& 4 C)&'( ')*4'4(> & 4 ' 4> ) = )(> 4& ?+4 4 ,)&'( ' /' (4 ( )/ ;)/.%(1/( Control2 conser-acin ) -igilancia de los ,ienes patrimoniales


21/42

P ( ?+4 4 /' +& *4,+ *)% ,)&'() *4 )/ 2 4&4/ 4/ &4,4/ ( ) 4 &* / 4&/ 2 44/' 2 4,4( +& /4( 4 *4 )(> ')/ ?+4 4(> ' & /+ > &43) *4,+ *) = ?+4 *4> /

, '4 *4&' , , & *4 )/ > />)/ /4;@& /+/ 4/ 4, , , )&4/ & '+( 4 =, * +&) ,+> +& +&, & *4'4(> & * .

A 4/')/ 4 4,')/ = ,)>) ('4 ,)> 4>4&' ( 4/'4 > &+ % 4& 4 &4 ) &@>4()# /4 *3+&' & ')*)/ )/ )(> ')/. P)( )'( ('4% 4& ,+ &') )(> *4 /+* /'( 2+, &% 4/')/ /4( & (4> ' *)/ ( /+ > (4/ & 4& )(> ,4&'( * )( +& * * 4&, (; * 4& /4*4% ,+ ' >2 & )/ (4 (' ( ) (;) *4 '4((

)/ 4& ,4/ 4& / (4/ 4,' 5 / (4; )& 4/. L)/ )(> ')/ 4& (4 4(4&, 4/' &* 5 * *)/ 4& / /4( 4/: A = B. L /4( 4 A ,)((4/ )&*4 )/ )(> ')/ +' *)/ (

45 &' > 4&') *4 &54&' ( )K 4& ' &') ?+4% /4( 4 B *4&' , / *

'( &/ ,, )&4/ *4 2 4&4/ '( >)& 4/ A*?+ / , &% '( / /)% (4' ()% *)& ,(* * .

%(1/(1( Controles en el mane*o de los ,ienes patrimonialesU& *4 / (4 / *4 > =)( /4&/ 2 * * = (4 45 &, *4&'() *4 ,+ ?+ 4( / /'4>4/'(+,'+( /)& / +&, )&4/ *4 * /4 )/% &/' , & = /+ 4(5 / & *4 )/ ,)&'() 4/L)/ ,)&'() 4/ +4*4& /4( &'4(&)/ ) 4 '4(&)/. L / &)(> / ;4&4( 4/ *4 ,)&'()

&'4(&) 4/' 2 4,4& 4&'(4 /+/ )/'+ *)/:

+4 (4/ )&/ 2 * * *4 > > +')( * * 34( (?+ , 4/ *4 4/' 2 4,4( 5 ; ( 4 +&, )& > 4&') *4 S /'4> *4 C)&'() I&'4(&)% ( ')*) ' ) 4/'(+,'+( .L , , & *4 4/'4 ,)&3+&') *4 ( &, )/ *> & /'( ' 5)/ 2 / ,)/% /4 (4/+>44&:

S 5 ;+ (* ( 4 '( >)& ) @2 ,)G4&4( ( (4; /'()/ ,)&' 2 4/ = & &, 4()/ ,)& 2 4/.

L) &'4( )( ' 4&4 , ( ,'4( *4 )2 ; ')( 4* * ( , * &/' '+, & *4 /4,')( @2 ,)% '4&*4( / (4/ )&/ 2 * *4/ *4 > &43) = ,+/')* *4 )/ &54&' ( )() 4* * &' = 4?+ ). E&'(4 )/ ,)&'() 4/ ?+4 , * +& * * *4 B 4&4/

P '( >)& 4/ '4&*( ?+4 > 4>4&' ( 4& /+ &/' '+, & 4/' &: M &'4&4( = (4/4&' ( +& &54&' ( ) ;4&4( *4 ')*)/ )/ 2 4&4/ 4& +/)% /+34')/

(4/ )&/ 2 * * *> & /'( ' 5 *4 )/ +&, )& ( )/% = /4 ( +/) &'4(&


22/42

4 '4(&) /4;@& /) , '+* *4 C)&'( )(8 G4&4( *4 R4 @2 , = 4 M & /E,)&)>8 = F & & /. E &54&' ( ) 4/ +& 4(( > 4&' *4 ,)&'() () >4&* , ).

E&'(4; ( = (4/ )&/ 2 ( , * 34 4 *4 *4 (' >4&') ) /4,, & *4 &54&' (*4 2 4&4/ 4& +/)% = 4 , ( 4 / )2 ; , )&4/ ?+4 ,)& 45 4 (4' () '4> )(*4 & ' 5)% = 4 '( / *). U& ,)&'() 4/ (4/ )&/ 2 ( , * 34 4 *4 )/ 2 4&+/)% = (4&* ( 4 , , & /)2(4 )/ > />)/ 4& +& >)>4&') * *).

V4( , ( 4(> &4&'4>4&'4 *4 )(> (, ) '4> )( (4 , &&54&' ( )/ / ;+ 4&*) )/ (),4* > 4&')/ = &)(> / &/' '+ * / 4& 4 M &+

P(),4* > 4&')/ ( 4 R4; /'() = C)&'() *4 )/ B 4&4/ P '( >)& 4/ ) / ?+4 /44/' 2 4 , & 4& 4 +'+().

C)* , ( )/ 2 4&4/ ?+4 4&'( & /4(5 , )% ,)& )(>4 ,)* , *)(4/ 4, , , )&4/ ' ,& , / 4/' 2 4, * / 4& 4 M &+ *4 P(),4* > 4&')/ ( 4R4; /'() = C)&'() *4 )/ B 4&4/ P '( >)& 4/.

E (4/4&'4 M &+ /4 4/' 2 4,4 ,)>) 4(( > 4&' *4 ,)&'() (4/4&' , & *4)/ &54&' ( )/ *4 A,' 5) F 3) 1 *4 * , 4>2(4 *4 , * 4(8)*) /, = 4 > />

*424 /4( 4&'(4; *) 4&'(4 4 1 = 1 *4 4&4() *4 / ;+ 4&'4 ). E/ (4/ )&/ 2 * **4 , * 4&' * * 4 (4/4&' ( /+ & )(>4 ' 4> ).N) )2/' &'4% ) &'4( )( &) 4 , +=4 (4/ )&/ 2 * * *4 / 4&' * *4/

(4/4&' ( /) , '+* *4 MEF% &54&' ( ) /4 4,' 5)% (, 4/ ) )( +& 4(8*4'4(> & *) 4& )/ ' (> &)/ ?+4 /4 &* ?+4&.

E ; ( (4/4&' , & = 4 2)( , & *4 )(>+ ( ) DCBP RECEPCION DEBIENES EN USOH *42 * >4&'4 ,)> 4' *).

I&'4(54& ( 4& 4&'(4; 4 4,' 5 *4 2 4&4/ )( 4 4,') *4 54&' /% 4(>+'*)& , &% *4/> &'4 > 4&')% 4',. +4 * /> &+= 4 '( >)& ) *4 &/' '+,%(1/(%( Conser-acin de los ,ienes patrimoniales

L *> & /'( , & *4 4&' * * *424 (4),+ (/4 4& )(> ,)&/' &'4 )( 4> &'4& > 4&') (454&' 5) *4 )/ &54&' ( )/ *4 () 4* * &' = 4?+ )% ,)&/4(5 ( /+ 4/' *) ) ' >) *4 +&, )& > 4&') = );( ( () )&; ( /+ 4(8)*) *45 * @' .L U& * * *4 E& ,4 *4 B 4&4/ P '( >)& 4/ '4&*( (4/ )&/ 24& ,))(* & , & ,)& *> & /'( , &% *4 * ,' ( / ) 8' , / &4,4/ ( / (


23/42

> &'4& > 4&') *4 )/ ,' 5)/. E/ &+4/'( (4,)>4&* , & 4 2)( ( ()=4,')/ *4,)&/4(5 , & )( 4/ 4, , , )&4/% 4/ *4, (% )( , '4;)(8 / *4 4?+ )/.%(1/('( Unidad de 4iscali acin de los ,ienes patrimoniales

A ;+ ?+4 / *4> / (4 / *4 E/' *) ?+4 4/' & 2 3) +& ,)&/' &'4/, , & *4 /+/ (),4* > 4&')/ = &)(> /% / ,' 5 * *4/ (4 , )& * / ,)

2 4&4/ *4 ,' 5)/ 3)/ &) 4/, & 4/' ,, &% (4 * )( S4,, & * A+* ')( P '( >)& *4 D4 (' >4&') *4 B 4&4/ P '( >)& 4/% *4 M & /'4E,)&)>8 = F & & /.

CAPITULO '

A&?LI7I7 ! LO7 R 7ULTA!O7


24/42


25/42

s; 60%

no; 40%

Conocimiemto del manual de bienes patrimoniales

D4 )/ * (4,')(4/ 4&,+4/' *)/ 4 60 ' 4&4 ,)&), > 4&') *4 > &+ *4 &)(> *4)/ 2 4&4/ '( >)& 4/..1. . + 4& 45 4 ,)&'() *4 )/ 2 4&4/ '( >)& 4/.

G( , N

Aministrador Director Secretaria0

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Quien lleva el contro de los bienes patrimoniales

L ;( , >+4/'( ?+4 < * (4,')(4/ 45 & 4 ,)&'() *4 )/ 2 4&4/ '( >)& 4/%4 *> & /'( *)(% 1 /4,(4' (8 .

.1. 4&') ?+4 ,4 ,+ &*) 4; +& 2 4& '( >)& .


26/42

G( , N )& 4/..1.#. I&54&' ( ) *4 )/ 2 4&4/ '( >)& 4/.

G( , N #

s no0

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T)*)/ )/ * (4,')(4/ 4&,+4/' *)/ 45 & +& &54&' ( ) ;4&4( *4 )/ 2 4&4/'( >)& 4/.


27/42

.1.6. D4/, ('4 *4 )/ 2 4&4/ '( >)& 4/.G( , N 6

s no0

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3

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D4 )/ * (4,')(4/ 4&,+4/' *)/ & 4, ) *4/, ('4 *4 )/ 2 4&4/ *4'4( )( *)/.Conclusiones

A & ( &+4/'() '( 2 3) &54/' ; ' 5) (4/4&' >)/ / / ;+ 4&'4/ ,)&, +/ )&4L G4/' & *4 ,)&'() '( >)& 4& / 4&' * *4/ @2 , / *4> &*

/+/ ,')(4/- >4* ')/ 4 &>4* ')/-&) / ) , , & ,)&54&, )& *4&)(> /= (),4* > 4&')/% / &) ' >2 & &&)5 , & 4 &'4;( , & *4 &+44 4>4&')/ ( >43)( ( ;4/' & 4& ;4&4( .C)&/ *4( >)/ ?+4 / 4/ &4,4/ ( ) ?+4 /4 (4?+ 4( % ();(4/ 5 >4&'4% *4 +&> =)( & 54 *4 , , ' , & = *4 () 4/ )& , & *4 )/ &'4;( &'4/

/ +& * *4/ *4 C)&'() P '( >)& % +4/ > /> &) /4 (4*+,4 (4 , & *4 ,' 5 * *4/ (4 '4( ' 5 / ')*)/ )/ >4/4/% ')*)/ )/ )/ %

/ &) ' >2 &% 2( &* ( /) )('4 4& /) +, & *4 , /)/ ,)> 43)/% ' &') *4'( / 4(4&, ,)>) *4 *?+ / , & *4 2 4&4/ >+42 4/ 4/' ' 4/. D4 )'(

('4% /4 *424 ,)&/ *4( ( ,)& ') & 54 *4 > )(' &, )(; & , & *4 & )(> , & ,+ &' ' ' 5 = ,+ ' ' 5 *4 (4 4( 4&' * * @2 , 4& +& ' )(> & )(> ' , * ' *4 5 *4) 2

&, +/ 54% *4 (4 * * '( >)& )( +& * *4/ )(; & , / /4*4 ,4&'


28/42

*4 / /4*4/ *4/,)&,4&'( * /% ,)& 5 )( ;(4; *) *4 )/ * 54(/)/(),4/)/ ?+4 /4 *4/ (() & = ?+4 ' 4&4& &, *4&, / 4& , * 4/ , ) *4

/ 4&' * *4/ @2 , /.L > =)( > )(' &, 4& 4 '( >)& ) /4 5 &,+ % '( 5 / *4 / 4(/)&

4/ *4, ( *4(4, )/ ?+4 (4/ )&*4& *4 )2 ; , )&4/.D4 8 > )(' &, ?+4 ' 4&4 4&'( * = / * *4 2 4&4/ *4 '( >*4 +& 4(/)& % = )/ 2 * * ?+4 )')(; 4 *4(4, ) )/ ,(44*)(4/%434(,4& ,, )&4/ ( ,)&54(/ , & 4 ,' 5) *4 *4+*)( + @& ( *43/ & 4 4,') ) 4( , )&4/ (4 * / 4& ;( 54 4(3+ , ) *4 4 /. E * (4,')( *4 )/ ,4&'()/ 4*+, ' 5)/ *424 5 )( ( ;4/' & @2 , 4& /

&/' '+, )&4/ E*+, ' 5 / *4 )(> ' ?+4 +4* & ) (4,4( & )(> , &4(> &4&'4 = ,'+ * *4 , &' * *% 5 )(% 4/' *) *4 ,)&/4(5 ,

+2 , , & &/' '+, )& % ;4);( , = *4/' &) *4 )/ 2 4&4/ '( >)&4&'4&* 4&*) )( /')/% ?+4 )/ ?+4 ,)& )(> & 4 ,' 5) 3) = )/ 2 4&4/ &*4 (4, 2 4/.L 45 ( +& ,)&'() *4 ')*)/ )/ 2 4&4/ '( >)& 4/ ?+4 4&'( & ,4&'()

4/,) (% 4/ +& +&, & ?+4 4 ,)((4/ )&*4 * (4,')(% 4 > />) *4 /4( ,+ * *)/).R4; /'( ( ')*)/ )/ ,' 5)/ 3)/ 4& 4 &54&' ( ) ;4&4( % 4 ,+ *424 4/'

2 4& *4' *) = )(; & *).C+ &*) )/ 2 4&4/ '( >)& 4/ 4/' & >+= *4'4( )( *)/% /4 *424 (4

4 (),4/) *4 *4/, ('4% / ;+ 4&*) ')*)/ )/ &4 > 4&')/ ?+4 (4/4&' 4> &+ .D4 )/ * (4,')(4/ 4&,+4/' *)/ ,+ '() ' 4&4& ,)&), > 4&') *4 > &+ *4

2 4&4/ '( >)& 4/K ) ?+4 &* , ?+4 /4 &4,4/ ' , , ' , & /)2(4 4/'4> )(' &'4 '4> . D4 ;+ )(> ,+ '() 45 & +& (4; /'() *4 , * 2 4& ?+4

4&'( 4/,+4 .


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"LO7ARIO

1. A,' 5) F 3): S4;@& N)(> 1 *4 C)&' 2 * * G+24(& >4&' : E/ 4 ,)&3+&*4 2 4&4/ *+( *4()/ ?+4 )/44 +& 4&' * * ( /4( +' *)/ 4& /+/) 4( , )&4/ (4;+ (4/ = (4 (4/4&' 4 5 )( *4 )/ 2 4&4/ ' 4/ ,)>) '4((4&)%4* , )/% > ?+ & ( = 4?+ )% ,)&/'(+,, )&4/ 4& (),4/) = )'( / *4 () 4* * *4E/' *).HC ( ,'4(8/' , / *4 +& ,' 5) 3): U& &>+42 4% >)2 ( ) ) 4?+ ) *424 /4(4,)&), *) ,)>) ,' 5) ,+ &*): C)&/' '+=4 () 4* * *4 4&' * *.

V * @' > =)( *4 +& ).E/' & /+34')/ *4 (4, , &% / 5) 4 , /) *4 / )2( / *4 ('4 = '4((4&)/.C+ &*) +4* ()544( *4 +'+()/ 24&4 , )/ 4,)& > ,)/ 4&' * *.E 5 )( *4 ,' 5) *4 4&' * * +4* /4( *4'4(> & *) ,)& 2 4>4&'4.

. A5 @)# A,') >4* &'4 4 ,+ /4 4 4/' 2 4,4 5 )( +& 2 4& &+45) ) +/ *).. B 4&4/ N , )& 4/#E C * ;) F /, (4,);4 4& /+ ('8,+ ) '4(,4() 4 ,)&,4 ')

*4 ) ?+4 ,)&/' '+=4& )/ 2 4&4/ & , )& 4/ = 4/' 2 4,4 ,+ 4/ /)& )/ > />)/ *4> / *4 )/ ?+4 4('4&4,4& E/' *) = *4 +/) @2 ,)% /4;@& )/ 4&+>4( C)&/' '+, &% 4& /+ ('8,+ ) #< = ##% ')*)/ )/ 4 /'4&'4/ 4& 4 '4(( ')( ) *4 R4 @2 , ?+4 &) 4('4&4 , & )/ M+& , )/% / 4&' * *4/ +' &)> / )

/4> - +' &)> /% & /4 & &* 5 *+ 4/ ) ,) 4,' 5 >4&'4 *4 () 4* * (' ,+ (


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C)& (4 , & *> & /'( , & *4 4/')/ 2 4&4/% 4 C * ;) F /, /4 ,)((4/ )&*4 *4 M & /'4( ) *4 E,)&)>8 = F & & /% 4& ' &') ?+4 )/ *4/' & *)/+/)% ) (4/' , & *4 +& /4(5 , ) @2 ,) ) /4( )( 4 M & /'4( ) ) 4&' *,)((4/ )&* 4&'4. & *)% ( /4( , / , *)/ = (4; /'( *)/ ,)>) ,' 5) 3)%,)& )(>4 ) /4 *) )( / N)(> / *4 C)&' 2 * * G+24(& >4&' ) ?+4% )(/+ & '+( 4 % /+ 5 )( +4* &,(4>4&' (/4% ,)>) 4/ 4 , /) *4 / )2( / *4 ('4= '4((4&)/ + )'()/ ?+4 /4 ,)&/ *4(4& 4& 4 +'+().#. B 4&4/ P '( >)& 4/# S4 *4&)> & & 2 4&4/ '( >)& 4/% ')*)/ ?+4 )/(4,+(/)/ > '4( 4/ /+/,4 ' 2 4/ *4 /4( 4/ *)/% >4* *)/% ,)&' *)/ = 54( , *)/%

*?+ ( *)/ )( 4 E/' *)% & *4 / ;& ( )/ 4& +/) /+/ *4 4&*4&, /% ( );() *4 )/ )234' 5)/ = , &,4/ *4 / >4' / 3 * /.

B 4&4/ R454(' *)/# S)& ?+4 )/ 2 4&4/ ,)>)% &>+42 4/% > ?+ & ( = 4?+ )/4&'(4; *)/ ;)2 4(&) )( , +/ *4 ,+ > & , & *4 +& ,)&54& ) ) ,)&,4/ &.

6. C)&'( ' , & D (4,'# F ,+ ' * ?+4 ' 4&4 4&' * * , ' &'4 *4 4 4;* (4,' >4&'4 ,)&'( ' /' % / & ?+4 4 /' ,)> 4'4&, 4&'(4 ) 4(4&'4/%

+&* >4&' &*)/4 4& / 4 ,4 , )&4/ 4/' 2 4, * / 4& L4= *4 7 *4 3+& ).7. C)> ( /: S4 (4 4(4 *?+ / , & *4 2 4&4/ *4 ,)& )(> * * ,)& )4/' + *) 4& L4= *4 7 *4 3+& ) *4 006.". C)&'( ' , & >4&)( # E/ 4 (),4* > 4&') ?+4 4(> '4% *4 > &4( 4 4* ' %

*?+ / , & *4 2 4&4/% ,+=) 5 )( &) 4 ,4* *4 T(4 &' M B 2B . 0%000.00 %,+> &*)/4 ,)& +& >8& >) *4 )(> * *4/ = ,)& /+34, & ( &, )/ *4 ,)&'( ' , & ?+4 * / )&4 , ' * L4=% /4;@& 4 (),4* > 4&') ?

4/' 2 4 , D (4,, & G4&4( *4 C)&'( ' , )&4/ P@2 , /.

9. D4/, ('4 #E/ ,, & *4 (4' ( ( 8/ , >4&'4 = *4/'(+ ( ?+4 )/ 2 4&4/ >+42 4/?+4 (4 43 & *4'4( )() + )2/) 4/,4&, = &) (4 (4/4&' & 5 )( 4,)& > ,).10. D)& , &: E/ 4 ,') )( 4 ,+ 4 E/' *) 4&'(4; ;( '+ ' >4&'4% )( ,)&*+,')*4 M & /'4( ) *4 E,)&)>8 = F & & /% 2 4&4/ *4 /+ () 4* *% 5)( *4 )*4 4&*4&, / @2 , / ) A/), , )&4/ / & &4/ *4 +,().


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11. F 2( , , & I&'4( M4, & />) ?+4 /4 +' 4& / 4&' * *4/ 4/' ' 4/%,)&/ /'4&'4 4& 4 2)( , & *4 4?+ )/ ) >)2 ( )/ ( /+ +/) ,)& &/+>)/%

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

(),4* > 4&')/ 4/' 2 4, *)/ 4& , ' * L4=.


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@I@LIO"RA.IA

CDIGO CIVIL DE LA REP BLICA DE PANAM.CDIGO FISCAL DE LA REP BLICA DE PANAM% 1991CONSTITUCIN POL$TICA DE LA REP BLICA DE PANAM% 19"#.DECRETO N). < *4 > =) *4 19"#% )( 4 ,+ /4 ,(4 D (4,, & *4

C ' /'() = B 4&4/ P '( >)& 4/ *4 E/' *)% ,)>) *4 4&*4&, *4M & /'4( ) *4 E,)&)>8 = F & & /.

MANUAL DE NORMAS ADMINISTRATIVAS PARA EL REGISTRO Y

CONTROL DE LOS BIENES PATRIMONIALES. P & > % 19"6 19"7.B (2)/ R), .

MANUAL DEL USUARIO% PARA EL MANEJO DE LOS ACTIVOS FIJOS

*4 R4 @2 , *4 P & > % C)&'( )(8 G4&4( *4 R4 @2 , .REGISTRO Y CONTROL DE BIENES PATRIMONIALES DE PROPIEDAD

FISCAL% PROBLEMTICA E ISTENTE EN EL PER . V ,')( &) C /' 4*S &')/% > ( ) *4 197 .

NORMA NQ 1 DE CONTABILIDAD GUBERNAMENTAL

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'' : .;4/' )& +2 , .)(;. 4 &' ( 5#'< 10 94&')/ BSCZ. *

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U&I5 R7I!A! ! PA&AM8C &TRO R "IO&AL U&I5 R7ITARIO ! 5 RA"UA7

MA 7TRA & A!MI&I7TRACIB& !UCATI5A

ncuesta dirigida a !irectores de Centros ducati-os(O,*eti-o# R4, 2 ( & )(> , & /)2(4 4 > &43) *4,+ *) *4 )/ 2 4&4/

'( >)& 4/ *4 )/ ,4&'()/ 4/,) (4/.

Respetado aD Pro4esor aD# L4 /) , ' >)/ >+= (4/ 4'+)/ >4&'4 / ;+ 4&'4& )(> , &% ,+ 4/ *4 /+> > )(' &, ( ,)&),4( 4 > &43) *4 )/ 2 4&

'( >)& 4/% * , & )(> , & /4( +' * ( (4 ( +& &54/' ; ' 5).

1. A/ 4,')/ G4&4( 4/:

N)>2(4 *4 ,4&'() 4*+, ' 5):\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ E 4( 4&, *> & /'( ' 5 : 1-# )/ 6 10 ) 11 1# )/

16- 0 )/ > / *4 1 )/C &' * * *4 4(/)& *),4&'4 = *> & /'( ' 5): D),4&'4

A*> & /'( ' 5)

. A/ 4,')/ A*> & /'( ' 5)/:

C)&),4 +/'4* 4 > &+ *4 &)(> ;4&4( 4/ ( 4 (4; /'() = ,)&'() *4

)/ 2 4&4/ '( >)& 4/. S8 &)+ 4& 45 4 ,)&'() *4 )/ 2 4&4/ '( >)& 4/ *4 ,4&'() 4*+, ' 5).

A*> & /'( *)(:D (4,')(:S4,(4' ( :O'()/: E/ 4, ?+4K\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\


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C+ 4/ 4 (),4* > 4&') ?+4 +/'4* ,4 ,+ &*) 4 4; +& 2 4&

'( >)& .L) (4; /'( = ) ;+ (*L) ;+ (* / & (4; /'( ( O'()/: E/ 4, ?+4K\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

L 45 +& &54&' ( ) *4 ')*)/ )/ 2 4&4/ '( >)& 4/ *4 ,4&'() 4*+, ' 5). S8 &)

,4 4 *4/, ('4 *4 )/ 2 4&4/ '( >)& 4/ ?+4 4/' & *4'4( )( *)/. S8 &)

P+4*4 4 , (&)/ )/ /)/ ?+4 +/'4* ,4 ( ,4( +& *4/, ('4. \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

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M+, / G( , / )( /+ & )(> , &.


36/42

V / ' C)&'( )(8 *4 R4 @2 , *4 (4; & *4 V4( ;+ /

C)& A*> & /'( *)( *4 )/ B 4&4/ P '( >)& 4/ *4 E/' *) R4; )& *4V4( ;+ /.


37/42

D (4,')( = /+2* (4,')( *4 E/,+4 J+ & T: D4 B+/')

B 4&4/ P '( >)& 4/ *4 4/,+4


38/42

ENTREGA DE BIENES PRODUCTO DE ACTOS DE PERMUTA% VENTAS Y

SUBASTA DE BIENES MUEBLESE S+ 4( )( J4( (?+ ,) ) D (4,')( *4 A*> & /'( , & = F & & / *4 &/' '+, &?+4 4(>+' % 54&*4 ) /+2 /' )/ 2 4&4/ (4> '4& &)' * ( ; * D (4,')( *4C ' /'() = B 4&4/ P '( >)& 4/ /) , ' &*) /4 / ;&4 +& A+* ')( P '( >)& .

D),+>4&')/ *3+&')/:

F)'),) / > 4 *4 R4/) +, & *4 4(>+' % 54&' ) /+2 /' .F)'),) / > 4 *4 )/ A5 @)/ (4 *)/ )( C)&'( )(8 = MEF.F)'),) / > 4 *4 / ,'+( / *4 )/ 2 4&4/ ?+4 /4 &,)( )( &

&/' '+, &.E& 4 , /) *4 4?+ ) *4 '( &/ )('4 /4 (4?+4( ( 4 (4; /'() *4 () 4* *54 ,+ ( ) *),+>4&') ?+4 ,4(' ?+4 /+ ' '+ ( * *.E& 4 , /) *4 4?+ ) *4 '( &/ )('4 /4 (4?+4( ( 4 (4; /'() *4 () 4* *54 ,+ ( ) *),+>4&') ?+4 ,4(' ?+4 /+ ' '+ ( * *.


39/42

TRASPASOS DE BIENES MUEBLES ESTATALES A FAVOR DE LACOMPA]$A ASUGURADORA PRODUCTO DE ALG N SINIESTRO.

E /+ 4( )( J4( (?+ ,) ) D (4,')( *4 A*> & /'( , & = F & & / *4 4&' *(4> '4& &)' D (4,')( *4 C ' /'() = B 4&4/ P '( >)& 4/ /) , ' &*) /4

)(> ,4 4 '( / /) *4 2 4&4/ / & 4/'( *)/ 5)( *4 ,)> 8/4;+( *)( .

D),+>4&')/ *3+&')/:

N)' *4 &/' '+, & 4,' * /) , ' &*) &*4>& , & /4;+( *)( .

F)'),) *4 .C (' *4 ,)> ()> /) 4> ' * )( /4;+( *)( .E& , /) *4 (4 )/ , & *4 +& 2 4& )( )'() 2 4& /4 ' 4&4 ?+4 ,(4* ' ( )/

)'),) / *4 *),+>4&')/ ?+4 ,(4* '4& /+ *4' 4% 5 )( ; ( &'8 .E& , /) *4 4&'(4; (/4 * &4() ,)>) )(> *4 (4 )/ , & /4 *424 ,(4* ' ()'),) *4 , 4?+4 = (4, 2) *4 , 3 *4 &/' '+, & 24&4 , * *4

;).F & ?+ ') (4 (4&* *) )( 4 (4 (4/4&' &'4 4; *4 &/' '+, &.E& 4 , /) *4 54 8,+ )% /4 *424 )(' ( / / ;+ 4&'4/ )'),) /:-R4; /'() *4 () 4* * 54 ,+ (.-F)')/ *4 54 8,+ ) / & 4/'( *).-R4/) +, & *4 ,, *4&'4 )( ('4 *4 ATTT.-C( '4( ) ' ,& ,) )( ('4 *4 4&, (; *) *4 '( &/ )('4 = ' 4(4/.

AVAL OS REGISTROS Y ESTAD$STICA- BIENES PATRIMONIALES

E S+ 4( )( J4( (?+ ,) ) ?+ 4& )/'4&' *42 * +')( , & ( (44/'4 '( > '4 4& (4 (4/4&' , & *4 &/' '+, &% (4> '4 &)' * ( ; * D (4,')( *4 C ' /'() = B 4&4/ P '( >)& 4/ /) , ' &*) 4 5 @).D),+>4&')/ *3+&')/:L /' *) *4/,( ' 5) *4 )/ 2 4&4/ ,)& &* , , &: > (, % >)*4 )% /4( 4%

4, = 5 )( & ,C( '4( ) ' ,& ,) ( )/ 4?+ )/ & )(> ' , % ) , & % > * ,)% > ?+ & (

&*+/'( = *4 ()*+,, &.C( '4( ) ' ,& ,) ( ) 4?+ )/ *4 '( &/ )('4 '4((4/'(4% > (8' >) = (4).E& 4 , /) *4 )/ 4?+ )/ *4 '( &/ )('4 *4 (4?+ 4(4 ,(4* ' ( )/ (4; /'()/*4 () 4* * ,)((4/ )&* 4&'4/.E& / 4(>+' / /4 (4?+ 4(4 45 + ( ' &') )/ 2 &4/ ?+4 /4 4&'(4; & 4&

&/' '+, &% ,)>) )/ ?+4 (4, 2 ( & , >2 ).


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AVALUO PRUDENCIALES O REALES

S)& )/ (4?+4( *)/ )( 4 M & /'4( ) P@2 ,) )( ,)&*+,') *4 /, 8,)((4/ )&* 4&'4 & 4 ?+4 /4 4 4,'@4 = /4 *4'4(> &4 4 5 )( *4 2 4&4/ *4E/' *) ?+4 = & / *) )234') *4 +(') ) ()2)/.

O , ) (4> ' *) D (4,')( *4 C ' /'() = B 4&4/ P '( >)& 4/ ,)& &* , , & *4:

S4 / /4 '( ' *4 +& 45 @) (+*4&, 4& ?+4 )/ , /)/ 4& ?+4 )/2 4&4/ &) = & / *) (4,+ 4( *)/ .S4 ( / /4 '( ' *4 +& 45 @) (4 4& ?+4 )/ , /)/ 4& ?+4 )/ 2 4&4/

& / *) (4,+ 4( *)/ 4 &* , ( /+ +2 , , & .

E& >2)/ , /)/ F /, 8 *424( *4/,( 2 ( )/ 2 4&4/ ,+=) 45 @) /4/) , ' 4 &* , ( ,+ 4/ &/' '+, & 4,' * .

AVALUO PARA SEMOVIENTES

EL S+ 4( )( J4( (?+ ,) ) ?+ 4& )/'4&' *42 * +')( , & ( (44/'4 '( > '4 4& (4 (4/4&' , & *4 R4/ 4,' 5 &/' '+, &% *424 /) , ' (,4(' , , & *4 (4, ) *4 54&' 4& 4 > ' *4() > / ,4(, &) +; ( *4

,') @2 ,)% *4 2(4 *4 006.

AVALUO DE BIENES UBICADOS EN EL SERVICIO E PERIOR

E /+ 4( )( J4( (?+ ,) ) ?+ 4& )/'4&' *42 * +')( , & ( (44/'4 '( > '4 4& (4 (4/4&' , & *4 &/' '+, & (4> '4 &)' * ( ; * D (4,')( *4 C ' /'() = B 4&4/ P '( >)& 4/ /) , ' &*) ( ' , , & *4

5 @)/ 4,' *)/ )( +& (> (4,)&), * 4& 4 8/ *4 )( ;4&.

D),+>4&')/ *3+&')/:L /' *) *4/,( ' 5) *4 )/ 2 4&4/ ,)& &* , , & > (, % >)*4 )% /4( 4%

4, = 5 )( & , .C( '4( ) ' ,& ,) ( )/ 4?+ )/ & )(> ' , % ) , & % > * ,) > ?+ & (

&*+/'( = *4 ()*+,, &.C( '4( ) ' ,& ,) ( )/ 4?+ )/ & )(> ' , % ) , & % > * ,)% > ?+ & (

&*+/'( = *4 ()*+,, &.C( '4( ) ' ,& ,) ( )/ 4?+ )/ *4 '( &/ )('4 '4((4/'(4% > (8' >) = (4).E& 4 , /) *4 )/ 4?+ )/ *4 '( &/ )('4 /4 (4?+ 4(4 ,(4* ' ( )/ (4; /'()/*4 () 4* * ,)((4/ )&* 4&'4/.


41/42

D424( & *3+&' (/4 '(4/ 5 @)/ *4 )/ ,+ 4/ 4 > =)( 5 )( /4 ( ' , ()( 4 M & /'4( ) *4 E,)&)>8 = F & & / = C)&'( )(8 G4&4( *4

R4 @2 , .F & >4&'4 /4 4> '4 +& & )(>4 )( ('4 *4 D (4,, & *4 C ' /'() =B 4&4/ P '( >)& 4/ 4& 4 ?+4 /4 &* , *4/,( , & 4 2 4& = 4 5 )4 ,+ +4 ( ' , *).

EVALUACIN Y SELECCIN DE BIENES DESTINADOS AL PROGRAMADE RECOLECCIN DE C ATARRAS.

E S+ 4( )( J4( (?+ ,) ) ?+ 4& )/'4&' *42 * +')( , & ( *4/' & (2 4&4/ 4/'4 ();( > 4& (4 (4/4&' , & *4 &/' '+, &% (4> '4 &)'* ( ; * D (4,')( *4 C ' /'() = B 4&4/ P '( >)& 4/.

D),+>4&')/ *3+&')/:L /' *) *4/,( ' 5) *4 )/ 2 4&4/ ,)& &* , , &:M (, % >)*4 )% /4( 4% 4, % 5 )( & , = & .C( '4( ) ' ,& ,) ( )/ 4?+ )/ & )(> ' , % ) , & % > * ,)% > ?+ & (

&*+/'( = *4 ()*+,, &.C( '4( ) ' ,& ,) ( )/ 4?+ )/ *4 '( &/ )('4 '4((4/'(4% > (8' >) = (4).E& 4 , /) *4 )/ 4?+ )/ *4 '( &/ )('4 /4 (4?+ 4(4 ,(4* ' ( )/ (4; /'()/*4 () 4* * ,)((4/ )&* 4&'4.

DESCARTES DE BIENES MUEBLES

E S+ 4( )( J4( (?+ ,) ) ?+ 4& )/'4&' *42 * +')( , & ( '( > ' (*4/, ('4/ *4 2 4&4/ 4& (4 (4/4&' , & *4 &/' '+, &% (4> '4 &)' * ( ;

D (4,')( *4 C ' /'() = B 4&4/ P '( >)& 4/.

D),+>4&')/ A*3+&')/:

L /' *) *4/,( ' 5) *4 )/ 2 4&4/ ,)& &* , , &:

M (, % >)*4 )% /4( 4% 4, % 5 )( & , = & .C( '4( ) ' ,& ,) ( )/ 4?+ )/ & )(> ' , % ) , & % > * ,)% > ?+ & (

&*+/'( = *4 ()*+,, &.C( '4( ) ' ,& ,) ( )/ 4?+ )/ *4 '( &/ )('4 '4((4/'(4% > (8' >) = (4).E& 4 , /) *4 )/ 4?+ )/ *4 '( &/ )('4 /4 (4?+ 4(4 ,(4* ' ( )/ (4; /'()/*4 () 4* * ,)((4/ )&* 4&'4.


42/42

F & >4&'4 /4 4 2)( ( +& ,' 4& ,+ /4 *4/,( 24& )/ 2 4&4/ ?+44 4,' 5 >4&'4 +4()& *4/'(+ *)/ 4& (4/4&, *4 )/ +&, )& ( )/ *4 4&' * * /) , ' * % +& +* ')( *4 C)&'( )(8 G4&4( = +& 4( ')45 + *)(.

SITRUPAC Trabajo de Bienes Patrimoniales

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