Sistema integrado de administración financiera y su influencia en la rendición de gastos en la Municipalidad Distrital de Pacanga, 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La investigación desarrollada tuvo como objetivo evaluar la influencia del Sistema Integrado de Administración Financiera en la rendición de gastos en la Municipalidad Distrital de Pacanga, año 2022, la cual además, está ubicada en el distrito de Pacanga, provincia de Chepén, departamento de la Libertad, año 2022. El diseño de investigación fue de diseño no experimental y de tipo explicativa; desarrollándose el análisis de los módulos y funcionalidades existentes en el Sistema Integrado de Administración Financiera (SIAF), la realización de entrevistas al personal a cargo del uso del sistema en mención, la recopilación de material documental que sustentó lo manifestado y la determinación del efecto del procesamiento de datos SIAF en la rendición del gasto. Como resultado, se observó que las unidades de Logística, Contabilidad y Tesorería y la Oficina de Planificación y Presupuesto de la Municipalidad Distrital de Pacanga, usan el SIAF como fuente principal e indispensable de información (100% en el caso de la unidades y 80% en el caso, de la oficina), para rendir el gasto de la entidad del año 2022, a través de la rendición de cuentas de titulares por cese en el cargo remitida a la contraloría General de la República, a su vez, también se advirtió que el gasto rendido en el Estado de Gestión presentado en el RCTCC actualizado y final, no corresponde al periodo informado, generando diferencias por S/ 1,022,542.00 y S/ 1,775,852.75, respectivamente y como conclusión general se determinó que el Sistema Integrado de Administración financiera ha influido positivamente en la rendición del gasto de la Municipalidad Distrital de Pacanga, 2022. Asimismo, la presente investigación contribuirá de manera eficiente, al debido resguardo, uso y disposición de la información proporcionada por el SIAF por parte de las autoridades que intervienen en la ejecución del gasto de la Municipalidad Distrital de Pacanga, con el fin de superar las dificultades identificadas y prevenir la inadecuada rendición de gastos en ejercicios fiscales siguientes, ante la Contraloría General de la República.
ABSTRACT The objective of the research developed was to evaluate the influence of the Integrated Financial Administration System on the reporting of expenses in the District Municipality of Pacanga, in 2022. The research design was non-experimental and explanatory; developing the analysis of the modules and functionalities existing in the Integrated Financial Administration System (SIAF), conducting interviews with the personnel in charge of using the system in question, collecting documentary material that supported what was stated and determining the effect of SIAF data processing on expense reporting. As a result, it was observed that the Logistics, Accounting and Treasury units and the Planning and Budget Office of the Pacanga District Municipality, use the SIAF as the main and indispensable source of information (100% in the case of the units and 80% in the case of the office), to report the entity's expenditure for the year 2022, through the accountability of holders due to termination of office sent to the Comptroller General of the Republic, in turn, it was also noted that the expense reported in the Management Statement presented in the updated and final RCTCC does not correspond to the reported period, generating differences of S/1,022,542.00 and S/1,775,852.75, respectively, and as a general conclusion it was determined that the Integrated Financial Administration System has positively influenced the expense reporting of the Pacanga District Municipality, 2022. Likewise, this research will efficiently contribute to the proper safeguarding, use and disposal of the information provided by the SIAF by the authorities involved in the execution of the expenditure of the District Municipality of Pacanga, in order to overcome the difficulties identified and prevent inadequate reporting of expenses in subsequent fiscal years, before the Comptroller General of the Republic.
ABSTRACT The objective of the research developed was to evaluate the influence of the Integrated Financial Administration System on the reporting of expenses in the District Municipality of Pacanga, in 2022. The research design was non-experimental and explanatory; developing the analysis of the modules and functionalities existing in the Integrated Financial Administration System (SIAF), conducting interviews with the personnel in charge of using the system in question, collecting documentary material that supported what was stated and determining the effect of SIAF data processing on expense reporting. As a result, it was observed that the Logistics, Accounting and Treasury units and the Planning and Budget Office of the Pacanga District Municipality, use the SIAF as the main and indispensable source of information (100% in the case of the units and 80% in the case of the office), to report the entity's expenditure for the year 2022, through the accountability of holders due to termination of office sent to the Comptroller General of the Republic, in turn, it was also noted that the expense reported in the Management Statement presented in the updated and final RCTCC does not correspond to the reported period, generating differences of S/1,022,542.00 and S/1,775,852.75, respectively, and as a general conclusion it was determined that the Integrated Financial Administration System has positively influenced the expense reporting of the Pacanga District Municipality, 2022. Likewise, this research will efficiently contribute to the proper safeguarding, use and disposal of the information provided by the SIAF by the authorities involved in the execution of the expenditure of the District Municipality of Pacanga, in order to overcome the difficulties identified and prevent inadequate reporting of expenses in subsequent fiscal years, before the Comptroller General of the Republic.
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Keywords
SIAF, Rendición de gasto, Municipalidad