Factores determinantes en la implementación de recomendaciones de informes de servicios de control posterior en la Municipalidad distrital de Miraflores al 31 de diciembre de 2020
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2022
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Contraloría General de la República. Escuela Nacional de Control
Resumen
Como parte de sus competencias constitucionales la CGR y los diferentes órganos del Sistema Nacional de Control que lo conforman, supervisan “la legalidad de la ejecución del presupuesto del Estado, de las operaciones de la deuda pública y de los actos de las instituciones sujetas a control”, a través de diferentes servicios de control posterior como las auditorías de cumplimiento, auditorias financieras y los servicios de control específico a hechos con presunta irregularidad, de cuyos resultados se formulan recomendaciones entendidas como medidas concretas y posibles dirigidas a mejorar la eficiencia de la gestión de las entidades en el manejo de sus recursos y en los procedimientos que emplean en su accionar, contribuir a la transparencia en la gestión de las entidades, así como pueden estar referidas a implementar las acciones que permitan la determinación de las responsabilidades exigibles a los funcionarios y servidores públicos por sus actos en la función que desempeñan. Para ello, las entidades deben evaluar y elegir los mecanismos más adecuados para implementar en forma oportuna las recomendaciones dispuestas en los resultados de los servicios de control, tal como lo disponen las Normas del Sistema Nacional de Control y las Normas Generales de Control Gubernamental.
Sin embargo, las entidades del Estado no han logrado cumplir a cabalidad esa finalidad, para la buena marcha de la Entidad y evitar también la impunidad cuando no se establecen sanciones efectivas a los funcionarios y servidores públicos implicados en los hechos auditados. Tal es así que en la Municipalidad Distrital de Miraflores objeto de estudio, al 31 de diciembre de 2020 se identificó un total de 43 recomendaciones contenidas en dichos informes de control aún pendientes de atención; y, 54 funcionarios y/o servidores públicos con procesos pendientes de deslinde de responsabilidades administrativas, civiles y penales.
Por tanto, la presente investigación tuvo como objetivo determinar los factores que ocasiona la baja implementación de las recomendaciones producto de informes de servicios de control posterior en la Municipalidad Distrital de Miraflores y los efectos que ocasiona en el correcto funcionamiento de su administración pública, para lo cual se utilizó una metodología de análisis mixto cualitativa y cuantitativa sobre una población objetivo compuesta por funcionarios y/o servidores públicos de la referida municipalidad, representantes de su Órgano de Control Institucional, la CGR, Ministerio Público y/o Poder Judicial; Así como vecinos del distrito de Miraflores con conocimiento de control social, para conocer si consideran que la implementación de las recomendaciones provenientes de informes de servicios de control posterior, coadyuvan a un mejor servicio a la ciudadanía por parte de la municipalidad.
Para dicha población se consideró el muestreo por conveniencia, a excepción de los vecinos miraflorinos que se consideró el Muestreo Aleatorio Simple (MAS) y se utilizó como instrumentos de recolección de información para validar nuestra hipótesis las entrevistas semiestructuradas y las encuestas, así como se revisó fuentes documentarias de la propia municipalidad como de la CGR, obteniéndose como resultado que la falta de capacitación para la implementación de las recomendaciones y la poca disponibilidad de tiempo de los funcionarios y servidores de la municipalidad para implementarlas influyen en la baja atención de estas medidas correctivas, determinándose en menor grado que también los procesos civiles y los arbitrajes pueden influir en su retardada implementación, todo ello redunda en la confianza y percepción de la ciudadanía sobre el trabajo que viene efectuando el Sistema Nacional de Control.
Por todo lo expuesto, la conclusión a la que se arriba en esta investigación, es que es necesario, para superar las causas antes referidas, emitir lineamientos que fortalezcan la correcta implementación de las recomendaciones provenientes de los informes de servicios de control posterior del SNC; bajo criterios de economía, costo – beneficio, oportunidad, eficacia y efectividad.
As part of its constitutional powers, the CGR and the different bodies of the National Control System that comprise it, supervise the legality of the execution of the State budget, the operations of the public debt and the acts of the institutions subject to control, through different subsequent control services such as compliance audits, financial audits and specific control services for allegedly irregular events, the results of which make recommendations understood as concrete and possible measures aimed at improving the efficiency of the management of the entities in the management of their resources and in the procedures they use in their actions, contribute to transparency in the management of entities, as well as may be referred to implement actions that allow the determination of the responsibilities required of officials and servers public for their actions in the role they perform. To this end, the entities must evaluate and choose the most appropriate mechanisms to implement in a timely manner the recommendations set forth in the results of the control services, as provided for in the General Government Control Standards and the Organic Law of the National System of Control and of the CGR. However, the State entities have not been able to fully fulfill this purpose, to contribute to the smooth running of public management and also avoid impunity when effective sanctions are not established for the officials and public servants involved in the audited events. So much so that in the District Municipality of Miraflores under study, as of December 31, 2020, a total of 43 recommendations contained in said control reports still pending attention were identified; and, 54 civil servants and/or public servants with pending processes of demarcation of administrative, civil and penal responsibilities. Therefore, the objective of this investigation was to determine the factors that cause the low implementation of the recommendations produced by reports of subsequent control services in the District Municipality of Miraflores and the effects that it causes in the correct functioning of its public administration, for which a methodology of mixed qualitative and quantitative analysis was obtained on a target population composed of officials and/or public servants of the aforementioned municipality, representatives of its Institutional Control Body, the CGR, Public Ministry and/or Judicial Power; As well as residents of the district of Miraflores with knowledge of social control, to know if, considering that the implementation of the recommendations from reports of subsequent control services, contribute to a better service to citizens by the municipality. For this population, convenience sampling was considered, with the exception of the Miraflores neighbors, where Simple Random Sampling (MAS) was considered and semi-structured interviews and surveys were used as information collection instruments to validate our hypothesis, as well as reviewed documentary sources of the municipality itself as well as of the CGR, obtaining as a result that the lack of training for the implementation of recommendations and the little availability of time of the officials and servants of the municipality to implement them influence the low attention of these corrective measures, determining to a lesser degree that civil processes and arbitrations can also influence their delayed implementation, all of which results in the trust and perception of citizens about the work that the National Control System has been carrying out. For all the above, the conclusion reached in this investigation is that it is necessary, in order to overcome the aforementioned causes, to issue guidelines that strengthen the correct implementation of the recommendations from the reports of subsequent control services of the SNC; under criteria of economy, cost - benefit, timeliness, efficiency and effectiveness.
As part of its constitutional powers, the CGR and the different bodies of the National Control System that comprise it, supervise the legality of the execution of the State budget, the operations of the public debt and the acts of the institutions subject to control, through different subsequent control services such as compliance audits, financial audits and specific control services for allegedly irregular events, the results of which make recommendations understood as concrete and possible measures aimed at improving the efficiency of the management of the entities in the management of their resources and in the procedures they use in their actions, contribute to transparency in the management of entities, as well as may be referred to implement actions that allow the determination of the responsibilities required of officials and servers public for their actions in the role they perform. To this end, the entities must evaluate and choose the most appropriate mechanisms to implement in a timely manner the recommendations set forth in the results of the control services, as provided for in the General Government Control Standards and the Organic Law of the National System of Control and of the CGR. However, the State entities have not been able to fully fulfill this purpose, to contribute to the smooth running of public management and also avoid impunity when effective sanctions are not established for the officials and public servants involved in the audited events. So much so that in the District Municipality of Miraflores under study, as of December 31, 2020, a total of 43 recommendations contained in said control reports still pending attention were identified; and, 54 civil servants and/or public servants with pending processes of demarcation of administrative, civil and penal responsibilities. Therefore, the objective of this investigation was to determine the factors that cause the low implementation of the recommendations produced by reports of subsequent control services in the District Municipality of Miraflores and the effects that it causes in the correct functioning of its public administration, for which a methodology of mixed qualitative and quantitative analysis was obtained on a target population composed of officials and/or public servants of the aforementioned municipality, representatives of its Institutional Control Body, the CGR, Public Ministry and/or Judicial Power; As well as residents of the district of Miraflores with knowledge of social control, to know if, considering that the implementation of the recommendations from reports of subsequent control services, contribute to a better service to citizens by the municipality. For this population, convenience sampling was considered, with the exception of the Miraflores neighbors, where Simple Random Sampling (MAS) was considered and semi-structured interviews and surveys were used as information collection instruments to validate our hypothesis, as well as reviewed documentary sources of the municipality itself as well as of the CGR, obtaining as a result that the lack of training for the implementation of recommendations and the little availability of time of the officials and servants of the municipality to implement them influence the low attention of these corrective measures, determining to a lesser degree that civil processes and arbitrations can also influence their delayed implementation, all of which results in the trust and perception of citizens about the work that the National Control System has been carrying out. For all the above, the conclusion reached in this investigation is that it is necessary, in order to overcome the aforementioned causes, to issue guidelines that strengthen the correct implementation of the recommendations from the reports of subsequent control services of the SNC; under criteria of economy, cost - benefit, timeliness, efficiency and effectiveness.
Descripción
Palabras clave
Servicios de control, Informes de control, Control social, Auditoría de cumplimiento, Auditoría financiera
Citación
Godoy Barreto, H. A., Salazar Velásquez, H. A. (2022). Factores determinantes en la implementación de recomendaciones de informes de servicios de control posterior en la Municipalidad distrital de Miraflores al 31 de diciembre de 2020. [Trabajo de Investigación, Contraloría General de la República, Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control de la Contraloría General de la República del Perú.