Lecciones aprendidas y oportunidades de mejora a la normativa derivadas de servicios de control simultaneo producto del monitoreo realizado por la unidad orgánica, Lima, 2022.
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2024
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El desarrollo de la presente Tesina está relacionada con el seguimiento a la implementación del estado final de las Situaciones Adversas (SA) identificadas en los informes de hitos de control, a través del monitoreo de Servicios de Control Simultaneo en la modalidad de Control Concurrente (SCS-MCC), realizado por un determinado Órgano o Unidad Orgánica (OUO) de la CGR; todo ello, con la finalidad de obtener lecciones aprendidas y oportunidades de mejoras a la normativa de Servicio de Control Simultaneo (SCS). Se sabe que la finalidad del SCS-MCC, es contribuir a que el uso y empleo de los recursos y bienes, se ejecuten con transparencia, eficacia, eficiencia, economía y legalidad. Para ello, los órganos conformantes del Sistema Nacional de Control (SNC) emiten informes, cuyo propósito es identificar situaciones que afectan o podrían afectar los procesos en curso. Posteriormente, estos informes son comunicadas a las entidades, para que estos últimos puedan adoptar las medidas correctivas o preventivas correspondientes.
Cabe precisar que, si las entidades adoptan oportunamente la corrección de las situaciones adversas comunicadas durante el proceso en curso, esto permite aportar valor público a los ciudadanos y hacen que impacten positivamente en su bienestar; además, permite contribuir a reducir las faltas funcionales, la corrupción y que las Entidades brinden una gestión con eficiencia y eficacia en el adecuado uso de los recursos del estado a favor de población. Sin embargo, se observa que existe un bajo desempeño por parte de las entidades en la mitigación de las SA identificadas, sobre todo en los gobiernos subnacionales; asimismo, los estudios señalan que las SA identificadas asociadas a la inversión pública son los más complejas en mitigarlas, dado por su carácter técnico y especializado, en particular los hitos realizados en la fase de ejecución, tienen menor probabilidad a ser corregidas.
Por ende, se hace indispensable realizar el seguimiento continuo a la implementación de las medidas correctivas de las SA identificadas y comunicadas a las entidades intervenidas con el Control Concurrente por parte de los OUO o OCI’s conformantes del SNC; además, para facilitar el seguimiento a las medidas adoptadas por las entidades, es necesario que se implemente el equipo de monitoreo y este a su vez hago uso de herramientas tecnológicas y formatos complementarios que permitan facilitar el seguimiento permanente a la implementación de las medidas correctivas o preventivas adoptadas por las entidades. Por lo que, la presente Tesina busca dar a conocer las lecciones aprendidas producto del monitoreo realizado por una determinada UO, a través del uso de las funcionalidades del programa Excel y Power Bi, con la finalidad de facilitar al equipo de monitoreo en el proceso de seguimiento a la corrección de las SA identificadas en los informes de hito de control emitidos, lo que coadyuvará a las jefaturas, subgerencias o a la alta dirección en la toma decisiones, además les permitirá alcanzar las metas programadas.
Asimismo, se dará a conocer el uso de formatos complementarios a la directiva de SCS, que serán de gran apoyo para el trabajo de las comisiones de control en el proceso de clasificar y estimar el monto asociado al elemento consecuencia (MAEC) de las SA identificadas en los diferentes informes emitidos, además permitirá identificar y cuantificar con cierta aproximación, el perjuicio económico evitado a la Entidad. Finalmente, de las lecciones aprendidas obtenidas, se planteará las oportunidades de mejora a la normativa correspondiente a los SCS-MCC.
The development of this Thesis is related to the monitoring of the implementation of the final state of the Adverse Situations (SA) identified in the control milestone reports, through the monitoring of Simultaneous Control Services in the Concurrent Control (SCS) modality. - MCC), carried out by a specific Body or Organic Unit (OUO) of the CGR; all of this, with the purpose of obtaining lessons learned and opportunities for improvements to the Simultaneous Control Service (SCS) regulations. It is known that the purpose of the SCS-MCC is to contribute to the use and employment of resources and goods being carried out with transparency, effectiveness, efficiency, economy and legality. To this end, the bodies that make up the National Control System (SNC) issue reports, the purpose of which is to identify situations that affect or could affect ongoing processes. Subsequently, these reports are communicated to the entities, so that the latter can adopt the corresponding corrective or preventive measures. It should be noted that, if entities promptly adopt the correction of adverse situations reported during the ongoing process, this allows them to provide public value to citizens and has a positive impact on their well-being; In addition, it helps to reduce functional errors, corruption and for Entities to provide efficient and effective management in the proper use of state resources in favor of the population. However, it is observed that there is poor performance by the entities in mitigating the identified SA, especially in subnational governments; Likewise, the studies indicate that the identified SAs associated with public investment are the most complex to mitigate, given their technical and specialized nature, in particular the milestones made in the execution phase, are less likely to be corrected. Therefore, it is essential to continuously monitor the implementation of the corrective measures of the SAs identified and communicated to the entities intervened with the Concurrent Control by the OUO or OCI's that make up the SNC; Furthermore, to facilitate monitoring of the measures adopted by the entities, it is necessary that the monitoring team be implemented and this in turn makes use of technological tools and complementary formats that facilitate permanent monitoring of the implementation of corrective measures or preventive measures adopted by the entities. Therefore, this Thesis seeks to present the lessons learned as a result of the monitoring carried out by a certain UO, through the use of the functionalities of the Excel and Power Bi program, with the purpose of facilitating the monitoring team in the monitoring process. monitoring the correction of the SAs identified in the control milestone reports issued, which will assist the heads, deputy managers or senior management in making decisions, and will also allow them to achieve the programmed goals. Likewise, the use of complementary formats to the SCS directive will be announced, which will be of great support for the work of the control commissions in the process of classifying and estimating the amount associated with the consequence element (MAEC) of the identified SAs. In the different reports issued, it will also allow identifying and quantifying with some approximation, the economic damage avoided to the Entity. Finally, from the lessons learned obtained, opportunities for improvement to the regulations corresponding to the SCS-MCC will be raised.
The development of this Thesis is related to the monitoring of the implementation of the final state of the Adverse Situations (SA) identified in the control milestone reports, through the monitoring of Simultaneous Control Services in the Concurrent Control (SCS) modality. - MCC), carried out by a specific Body or Organic Unit (OUO) of the CGR; all of this, with the purpose of obtaining lessons learned and opportunities for improvements to the Simultaneous Control Service (SCS) regulations. It is known that the purpose of the SCS-MCC is to contribute to the use and employment of resources and goods being carried out with transparency, effectiveness, efficiency, economy and legality. To this end, the bodies that make up the National Control System (SNC) issue reports, the purpose of which is to identify situations that affect or could affect ongoing processes. Subsequently, these reports are communicated to the entities, so that the latter can adopt the corresponding corrective or preventive measures. It should be noted that, if entities promptly adopt the correction of adverse situations reported during the ongoing process, this allows them to provide public value to citizens and has a positive impact on their well-being; In addition, it helps to reduce functional errors, corruption and for Entities to provide efficient and effective management in the proper use of state resources in favor of the population. However, it is observed that there is poor performance by the entities in mitigating the identified SA, especially in subnational governments; Likewise, the studies indicate that the identified SAs associated with public investment are the most complex to mitigate, given their technical and specialized nature, in particular the milestones made in the execution phase, are less likely to be corrected. Therefore, it is essential to continuously monitor the implementation of the corrective measures of the SAs identified and communicated to the entities intervened with the Concurrent Control by the OUO or OCI's that make up the SNC; Furthermore, to facilitate monitoring of the measures adopted by the entities, it is necessary that the monitoring team be implemented and this in turn makes use of technological tools and complementary formats that facilitate permanent monitoring of the implementation of corrective measures or preventive measures adopted by the entities. Therefore, this Thesis seeks to present the lessons learned as a result of the monitoring carried out by a certain UO, through the use of the functionalities of the Excel and Power Bi program, with the purpose of facilitating the monitoring team in the monitoring process. monitoring the correction of the SAs identified in the control milestone reports issued, which will assist the heads, deputy managers or senior management in making decisions, and will also allow them to achieve the programmed goals. Likewise, the use of complementary formats to the SCS directive will be announced, which will be of great support for the work of the control commissions in the process of classifying and estimating the amount associated with the consequence element (MAEC) of the identified SAs. In the different reports issued, it will also allow identifying and quantifying with some approximation, the economic damage avoided to the Entity. Finally, from the lessons learned obtained, opportunities for improvement to the regulations corresponding to the SCS-MCC will be raised.
Descripción
Palabras clave
Contraloría General de la República, Servicios de control, Control simultaneo, Control concurrente, Órganos de Control Institucional, Plan Naciocional de Control, Sistema Nacional de Control
Citación
Llave Choquepuma, Edgar (2024). Lecciones aprendidas y oportunidades de mejora a la normativa derivadas de servicios de control simultaneo producto del monitoreo realizado por la unidad orgánica, Lima, 2022. [Trabajo académico, Contraloría General de la República. Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control.