Problemas y causas presentes en la ejecución de la partida 0: "Remuneraciones" del Misterio de Educación Pública (MEP), en el programa presupuestario docente 2010-2014.
Fecha
2015-08
Autores
Rodríguez Arias, Marilyn
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Editor
Universidad Nacional, Costa Rica
Resumen
El Ministerio de Educación Pública (MEP) nace bajo la Ley Orgánica 3481 con el objetivo
de cumplir lo estipulado en la Constitución Política de Costa Rica, en el Título VII, artículo
78, en el que se indica que la educación será gratuita y costeada por el Estado. Por este
hecho, el MEP es el único ente gubernamental que su estructura se compone por una
parte docente y otra administrativa, enfocados en el servicio de la educación.
Las características de la estructura docente son diversas. Los educadores representan
78% de la planilla del MEP aproximadamente, siendo más de 60.000 profesionales en
educación. Esto hace que la planilla de salarios se torne compleja y a su vez cause
efectos en la ejecución de presupuesto, de la partida 0 Remuneraciones, asignado al
MEP.
Dada la complejidad de la planilla debe buscarse tecnologías de punta en un sistema de
nómina que cumpla con los parámetros establecidos en la Ley 8131 de la Administración
Financiera y Presupuestos Públicos, para lograr el pago efectivo de los funcionarios del
Ministerio de Educación.
Sin embargo, en las últimas dos décadas, el MEP ha requerido cambiar su sistema de
nómina, en dos ocasiones, siendo el último cambio en abril del 2014. Esos cambios
aunados a problemas de gestión asociados, tales como ausencia de controles
presupuestarios, carencia de manuales de procesos, falta de comunicación , entre otros y
la complejidad de la planilla docente, mencionada anteriormente, afectan la ejecución del
presupuesto asignado para remuneraciones.
Fue así, como esta investigación se orientó en evidenciar aquellos problemas y causas
presentes en la ejecución de la partida de remuneraciones, específicamente en el estrato
docente, así como, los rubros que componen esa partida, la gestión de la Dirección de
Recursos Humanos y su impacto en la sociedad, durante el periodo 2010-2014.
Encontrándose que en la estructura salarial del estrato docente, existen diferentes clases
de puesto, clasificaciones por grupos profesionales, distintos sobresueldos y bases
salariales, que influyen en la ejecución del presupuesto y su comportamiento.
También se evidenció que el 80% de los recursos por subpartidas se concentran en el
pago de salarios base, anualidades y sobresueldos. Asociándose estos últimos a
variaciones de matrícula, infraestructura, ubicación, entre otros, de los centros educativos
en los que laboren los servidores.
ii
Con respecto al Sistema INTEGRA 2, se señaló por parte de funcionarios de la Dirección
de Recursos Humanos, en entrevistas realizadas, que mejoró en tiempo el proceso de
nómina pero que existen inconsistencias que tienden a afectar la gestión.
Se detectó además, que existen fallos a nivel interno por parte de los colaboradores de la
DRH, por ausencia de capacitaciones, retroalimentación, carencia de manuales de
procesos, mala comunicación entre los departamentos que conforman la Dirección,
escasez de controles, falta de personal en las Unidades de Gestión, entre otros factores
que afectan la gestión y ejecución del presupuesto de remuneraciones del estrato docente
del MEP.
Por lo que se propone ejercer tareas que subsanen esas inconsistencias encontradas y se
logre mitigar los problemas de ejecución y gestión del Ministerio de Educación Pública.
The Ministry of Public Education (MEP) was born under Organic Law 3481 with the objective to comply with the provisions of the Political Constitution of Costa Rica, in Title VII, article 78, which indicates that education will be free and paid for by the State. for this In fact, the MEP is the only government entity whose structure is made up of a a teaching part and an administrative part, focused on the service of education. The characteristics of the teaching structure are diverse. The educators represent Approximately 78% of the MEP payroll, being more than 60,000 professionals in education. This makes the payroll complex and in turn causes effects on budget execution, from item 0 Remunerations, assigned to the MEP. Given the complexity of the spreadsheet, state-of-the-art technologies must be sought in a payroll that meets the parameters established in Law 8131 of the Administration Financial and Public Budgets, to achieve the effective payment of officials of the Ministry of Education. However, in the last two decades, the MEP has required to change its system of payroll, on two occasions, the last change being in April 2014. Those changes coupled with associated management problems, such as the absence of controls budgets, lack of process manuals, lack of communication, among others and the complexity of the teaching schedule, mentioned above, affect the execution of the budget allocated for salaries. It was thus, as this research was oriented in evidencing those problems and causes present in the execution of the remuneration item, specifically in the stratum teacher, as well as the items that make up that item, the management of the Directorate of Human Resources and their impact on society, during the period 2010-2014. Finding that in the salary structure of the teaching stratum, there are different classes of position, classifications by professional groups, different bonuses and bases salaries, which influence the execution of the budget and its behavior. It was also shown that 80% of the resources by subheadings are concentrated in the payment of base salaries, annuities and bonuses. Associating the latter to variations in enrollment, infrastructure, location, among others, of educational centers where the servers work. ii With respect to the INTEGRA 2 System, it was pointed out by officials of the Directorate of Human Resources, in interviews carried out, which improved in time the process of payroll but that there are inconsistencies that tend to affect management. It was also detected that there are internal failures by the collaborators of the HRD, due to lack of training, feedback, lack of manuals processes, poor communication between the departments that make up the Management, lack of controls, lack of personnel in the Management Units, among other factors that affect the management and execution of the salary budget of the teaching stratum of the MEP. Therefore, it is proposed to carry out tasks that correct these inconsistencies found and manage to mitigate the execution and management problems of the Ministry of Public Education.
The Ministry of Public Education (MEP) was born under Organic Law 3481 with the objective to comply with the provisions of the Political Constitution of Costa Rica, in Title VII, article 78, which indicates that education will be free and paid for by the State. for this In fact, the MEP is the only government entity whose structure is made up of a a teaching part and an administrative part, focused on the service of education. The characteristics of the teaching structure are diverse. The educators represent Approximately 78% of the MEP payroll, being more than 60,000 professionals in education. This makes the payroll complex and in turn causes effects on budget execution, from item 0 Remunerations, assigned to the MEP. Given the complexity of the spreadsheet, state-of-the-art technologies must be sought in a payroll that meets the parameters established in Law 8131 of the Administration Financial and Public Budgets, to achieve the effective payment of officials of the Ministry of Education. However, in the last two decades, the MEP has required to change its system of payroll, on two occasions, the last change being in April 2014. Those changes coupled with associated management problems, such as the absence of controls budgets, lack of process manuals, lack of communication, among others and the complexity of the teaching schedule, mentioned above, affect the execution of the budget allocated for salaries. It was thus, as this research was oriented in evidencing those problems and causes present in the execution of the remuneration item, specifically in the stratum teacher, as well as the items that make up that item, the management of the Directorate of Human Resources and their impact on society, during the period 2010-2014. Finding that in the salary structure of the teaching stratum, there are different classes of position, classifications by professional groups, different bonuses and bases salaries, which influence the execution of the budget and its behavior. It was also shown that 80% of the resources by subheadings are concentrated in the payment of base salaries, annuities and bonuses. Associating the latter to variations in enrollment, infrastructure, location, among others, of educational centers where the servers work. ii With respect to the INTEGRA 2 System, it was pointed out by officials of the Directorate of Human Resources, in interviews carried out, which improved in time the process of payroll but that there are inconsistencies that tend to affect management. It was also detected that there are internal failures by the collaborators of the HRD, due to lack of training, feedback, lack of manuals processes, poor communication between the departments that make up the Management, lack of controls, lack of personnel in the Management Units, among other factors that affect the management and execution of the salary budget of the teaching stratum of the MEP. Therefore, it is proposed to carry out tasks that correct these inconsistencies found and manage to mitigate the execution and management problems of the Ministry of Public Education.
Descripción
Palabras clave
MEP, EDUCACIÓN PÚBLICA, REMUNERACIONES, SALARIOS, PRESUPUESTO PÚBLICO