Evaluación de la gestión administrativa financiera del proceso de registro y control de las exoneraciones en el Servicio Nacional de Salud Animal SENASA bajo el cumplimiento de la ley general de control interno
Fecha
2019
Autores
Baltodano Rodríguez, Israel
Calderón Castro, Leidania
Murillo Miranda, Karol Paola
Rojas Espinoza, Jose Antonio
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ISSN de la revista
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Editor
Universidad Nacional, Costa Rica
Resumen
Tema: Evaluación de la gestión administrativa financiera del proceso de registro y control de las exoneraciones en el Servicio Nacional de Salud Animal SENASA bajo el cumplimiento de la ley general de control interno. Investigadores: Israel Baltodano Rodríguez, Leidania Calderón Castro, Karol Paola Murillo Miranda y Jose Antonio Rojas Espinoza. Interrogante de investigación: ¿Qué aspectos financieros afectan el proceso de registro y control de las exoneraciones en el SENASA? Problema: La institución dentro de la gran variedad de servicios que brinda ofrece la posibilidad a los usuarios de aplicar por una exoneración, ya sea parcial o total del pago de los servicios o bienes que requiera, en tanto cumpla con los requisitos que la misma establece. Desde sus inicios en el año 2006, el SENASA no cuenta con un registro contable de las exoneraciones otorgadas, por lo que no existe un mecanismo que permitan controlar y dar seguimiento a dichos incentivos otorgados. La Contraloría General de la República (CGR), en una auditoría realizada sobre la administración de los recursos financieros captados por el SENASA (informe Nro. DFOE-EC-IF-00018-2016), determino que durante el periodo 2014-2015, la institución exoneró aproximadamente 743 millones de colones por algún bien o servicio brindados. Una de las conclusiones de los resultados arrojados del informe Nro. DFOE-EC-IF-00018-2016, señala la urgencia que la institución disponga de mayores controles sobre las exoneraciones otorgadas. Objetivos: Objetivo general: Evaluar la condición actual del proceso de registro, control y seguimiento de las exoneraciones en SENASA, del periodo 2018-2019, mediante el estudio de su gestión administrativa, y financiera, con el fin de ofrecer una propuesta de solución a los requerimientos de la Contraloría General de la República. Objetivos específicos: 1. Caracterizar en términos generales, el proceso administrativo de exoneraciones en el SENASA durante el periodo 2018-2019. 2. Diagnosticar la gestión administrativa financiera del proceso de registro, control, y su impacto en las finanzas del SENASA, durante el periodo 2018-2019. 3. Proponer un modelo de trazabilidad para las exoneraciones otorgadas en el SENASA, a partir del año 2020, que responda al fortalecimiento de la gestión administrativa, y financiera, según los requerimientos de la Contraloría General de la República. Modelo de análisis: El presente trabajo de tesis se basa en la necesidad de proponer un modelo de trazabilidad en el proceso de las exoneraciones dentro de la institución, el mismo se encuentra sustentado en los requerimientos demandados a la institución por parte de la CGR en su informe Nro. DFOE-EC-IF-00018-2016. El trabajo está estructurado de la siguiente manera: Capítulo I. Se desarrolla el proceso actual de otorgamiento de las exoneraciones. Capítulo II. Se realiza un análisis financiero para obtener un cálculo de los montos que deja de percibir el SENASA por las exoneraciones brindadas entre 2018-2019. Capítulo III. Se desarrolla una propuesta de modelo para las exoneraciones, al integrar los aspectos por mejorar. Síntesis del capítulo IV de análisis de los resultados: Tras el análisis de los instrumentos aplicados de entrevista, encuesta y revisión documental, es evidente que el proceso de registro, control y seguimiento de las exoneraciones en el SENASA muestra una serie de carencias en términos financieros, por lo cual es necesaria una reestructuración de dicho modelo que permita enlazar las necesidades que tiene la institución haciéndola más eficiente y mejorando la transparencia de la operación en concordancia con las exigencias de la CGR. Síntesis del capítulo V de conclusiones, recomendaciones y propuesta: Conclusión. SENASA cuenta con un proceso de otorgamiento de exoneraciones diseñado para atender las disposiciones de la CGR, sin embargo, este es carente de un registro, control y seguimiento adecuado de estas. Recomendación. Considerar la implementación de un modelo que permita la trazabilidad de las exoneraciones otorgadas en SENASA, y que este a su vez integre factores tales como; la digitalización del proceso de exoneración, la unificación con otros sistemas de las Direcciones Nacionales o Regionales. Además, incorporar un nodo para las exoneraciones otorgadas dentro del sistema de facturación actual, y que este permita reflejar los ingresos no percibidos en sus sistemas contables. Propuesta. Un modelo de trazabilidad en las exoneraciones en donde, las Direcciones Nacionales y Regionales, deben trasformar sus sistemas actuales o futuros; permitiendo la homogeneidad y fácil uso, para que de esta manera al iniciar el proceso de exoneración por cualquier servicio que solicite el usuario, sean las Direcciones Nacionales o Regionales quienes inicien el proceso.
Subject: Evaluation of the administrative-financial management of the registration and control process of exonerations in the National Animal Health Service SENASA under compliance with the general law of internal control. o. Researchers: Israel Baltodano Rodríguez, Leidania Calderón Castro, Karol Paola Murillo Miranda and Jose Antonio Rojas Espinoza. Research question: What financial aspects affect the process of registration and control of exonerations in SENASA? Problem: The institution, within the wide variety of services it provides, offers the possibility for users to apply for an exoneration, either partial or total, of the payment of services or goods required, as long as they comply with the requirements established by the institution. Since its inception in 2006, SENASA does not have an accounting record of the exemptions granted, so there is no mechanism to control and monitor the incentives granted. The Comptroller General of the Republic (CGR), in an audit conducted on the administration of financial resources collected by SENASA (report No. DFOE-EC-IF-00018-2016), determined that during the period 2014-2015, the institution exonerated approximately 743 million colones for some good or service provided. One of the conclusions of the results of the report No. DFOE-EC-EC-IF-00018-2016, points out the urgency for the institution to have more controls over the exonerations granted. Objectives: General objective: Evaluate the current condition of the process of registration, control and monitoring of exonerations in SENASA, of the period 2018-2019, through the study of its administrative, and financial management, in order to offer a proposed solution to the requirements of the Comptroller General of the Republic. Specific objectives: 1. Characterize in general terms, the administrative process of exonerations in SENASA during the period 2018-2019. 2. To diagnose the administrative and financial management of the registration and control process and its impact on SENASA's finances during the 2018-2019 period. To propose a traceability model for the exonerations granted in SENASA, starting in 2020, that responds to the strengthening of the administrative and financial management, according to the requirements of the Comptroller General of the Republic. Model of analysis: This thesis work is based on the need to propose a traceability model in the process of exonerations within the institution, which is based on the requirements demanded to the institution by the CGR in its report No. DFOE-EC-IF-00018-2016. The work is structured as follows: Chapter I. The current process of granting exonerations is developed. Chapter II. A financial analysis is carried out to obtain a calculation of the amounts that SENASA will no longer receive for the exonerations granted between 2018-2019. Chapter III. A model proposal for exonerations is developed, integrating the aspects to be improved. Synthesis of Chapter IV of analysis of the results: After the analysis of the applied instruments of interview, survey and documentary review, it is evident that the process of registration, control and monitoring of exonerations in SENASA shows a number of shortcomings in financial terms, so it is necessary to restructure the model to link the needs of the institution making it more efficient and improving the transparency of the operation in accordance with the requirements of the CGR. Summary of chapter V of conclusions, recommendations and proposal: Conclusion. SENASA has a process for granting exonerations designed to meet the provisions of the CGR, however, it lacks adequate registration, control and monitoring of these. Recommendation. Consider the implementation of a model that allows the traceability of the exonerations granted in SENASA, and that this in turn integrates factors such as; the digitalization of the exoneration process, the unification with other systems of the National or Regional Directorates. In addition, incorporating a node for the exonerations granted within the current invoicing system, and that this allows reflecting the income not received in their accounting systems. Proposal. A traceability model for exonerations in which the National and Regional Directorates must transform their current or future systems, allowing homogeneity and ease of use, so that when initiating the exoneration process for any service requested by the user, the National or Regional Directorates will be the ones to initiate the process.
Subject: Evaluation of the administrative-financial management of the registration and control process of exonerations in the National Animal Health Service SENASA under compliance with the general law of internal control. o. Researchers: Israel Baltodano Rodríguez, Leidania Calderón Castro, Karol Paola Murillo Miranda and Jose Antonio Rojas Espinoza. Research question: What financial aspects affect the process of registration and control of exonerations in SENASA? Problem: The institution, within the wide variety of services it provides, offers the possibility for users to apply for an exoneration, either partial or total, of the payment of services or goods required, as long as they comply with the requirements established by the institution. Since its inception in 2006, SENASA does not have an accounting record of the exemptions granted, so there is no mechanism to control and monitor the incentives granted. The Comptroller General of the Republic (CGR), in an audit conducted on the administration of financial resources collected by SENASA (report No. DFOE-EC-IF-00018-2016), determined that during the period 2014-2015, the institution exonerated approximately 743 million colones for some good or service provided. One of the conclusions of the results of the report No. DFOE-EC-EC-IF-00018-2016, points out the urgency for the institution to have more controls over the exonerations granted. Objectives: General objective: Evaluate the current condition of the process of registration, control and monitoring of exonerations in SENASA, of the period 2018-2019, through the study of its administrative, and financial management, in order to offer a proposed solution to the requirements of the Comptroller General of the Republic. Specific objectives: 1. Characterize in general terms, the administrative process of exonerations in SENASA during the period 2018-2019. 2. To diagnose the administrative and financial management of the registration and control process and its impact on SENASA's finances during the 2018-2019 period. To propose a traceability model for the exonerations granted in SENASA, starting in 2020, that responds to the strengthening of the administrative and financial management, according to the requirements of the Comptroller General of the Republic. Model of analysis: This thesis work is based on the need to propose a traceability model in the process of exonerations within the institution, which is based on the requirements demanded to the institution by the CGR in its report No. DFOE-EC-IF-00018-2016. The work is structured as follows: Chapter I. The current process of granting exonerations is developed. Chapter II. A financial analysis is carried out to obtain a calculation of the amounts that SENASA will no longer receive for the exonerations granted between 2018-2019. Chapter III. A model proposal for exonerations is developed, integrating the aspects to be improved. Synthesis of Chapter IV of analysis of the results: After the analysis of the applied instruments of interview, survey and documentary review, it is evident that the process of registration, control and monitoring of exonerations in SENASA shows a number of shortcomings in financial terms, so it is necessary to restructure the model to link the needs of the institution making it more efficient and improving the transparency of the operation in accordance with the requirements of the CGR. Summary of chapter V of conclusions, recommendations and proposal: Conclusion. SENASA has a process for granting exonerations designed to meet the provisions of the CGR, however, it lacks adequate registration, control and monitoring of these. Recommendation. Consider the implementation of a model that allows the traceability of the exonerations granted in SENASA, and that this in turn integrates factors such as; the digitalization of the exoneration process, the unification with other systems of the National or Regional Directorates. In addition, incorporating a node for the exonerations granted within the current invoicing system, and that this allows reflecting the income not received in their accounting systems. Proposal. A traceability model for exonerations in which the National and Regional Directorates must transform their current or future systems, allowing homogeneity and ease of use, so that when initiating the exoneration process for any service requested by the user, the National or Regional Directorates will be the ones to initiate the process.
Descripción
Palabras clave
SENASA, RECAUDACIÓN DE IMPUESTOS, CONTROL INTERNO, GESTIÓN FINANCIERA, ADMINISTRACIÓN DE RECURSOS, TAX COLLECTION, INTERNAL CONTROL, FINANCIAL MANAGEMENT, RESOURCE MANAGEMENT