Deconcentration of the general account and regional development of Peru

Demonstrate that the deconcentration of the General Account of the Republic is the most convenient strategy to obtain timely budgetary, financial, economic and investment results; whose application will facilitate the integral and sustainable development of the regions of our country.

Deconcentration-general-account-facilitate-development

This research is important because it considers that the deconcentration of the General Account of the Republic will be the driving and facilitating tool for the integral and sustainable development of the regions of our country.

For the development of this work, the methodology, techniques and instruments necessary for adequate research have been applied, within the framework of the rules of the Graduate School of our National University Federico Villarreal.

In order to contrast the objectives and hypotheses, the research work has been carried out in the following chapters:

Chapter I presents the methodological approach of the investigation. Chapter II presents the theoretical framework of the investigation. Chapter III refers to the presentation, analysis and interpretation of data, as well as the testing and verification of the hypotheses of the Research work. Chapter IV presents the conclusions and recommendations of the research work.

Finally, the bibliography and the Annexes of the research work are presented.

CHAPTER I:

METHODOLOGICAL APPROACH TO THE INVESTIGATION

1.1. DESCRIPTION OF THE INVESTIGATION WORK

In accordance with the regulations on the General Account of the Republic, only the centralized formulation of this important administrative information instrument for the management of the public sector has been foreseen, which contains information and analysis of the actions of State entities in the fulfillment of their objectives during a budget year. This way of managing the General Account does not allow the information to be formulated in a timely manner, therefore it is not feasible to meet the objectives of reporting the results of the State administration's management in the different processes involved: economic, budgetary, accounting, financial and goals; neither does it allow presenting the qualitative analysis of the performance of the entities, especially of the regional governments; the lack of opportunity,It does not allow to provide information for decision-making that facilitates the planning process of programs and projects for the economic and social development of the country, especially of the geographical regions, and finally it is not possible to comply with facilitating the control of local, regional and local government..

Given this lack of compliance with the objectives of the General Account of the Republic, the most appropriate would be to carry out the functional deconcentration of the Public Accounting Office of the Nation, so that Regional Offices are organized as decentralized bodies at the national level, with the In order to optimize the production of information to channel it to the Regional Government and can be applied in decision-making that facilitates the process of planning programs and projects for the comprehensive and sustained development of the regions of our country.

This deconcentration mechanism is applied in other countries and even in our country by an entity at the Accounting level, such as the Comptroller General of the Republic. Article 38 of Law 27785- Organic Law of the National Control System and of the General Comptroller of the Republic- establishes that said entity has Regional Control Offices as decentralized bodies, in order to optimize the work of government control whose actions actively contributes to the fulfillment of the objectives of the country's decentralization process (regionalization).

The purpose of having State entities that provide accurate, timely and useful information so that it can be effectively applied in the economic development of the regions, leads us to formulate this research work, where we hope to materialize our knowledge, understanding and experience of the government accounting.

1.2. DELIMITATIONS OF THE INVESTIGATION

1. SPACE DELIMITATION

This investigation includes the scope of the national, regional and local government of the General Account of the Republic; especially affecting the regional level, a new level established in the framework of decentralization of the state apparatus.

2. TEMPORARY DELIMITATION

This research includes the past, present and especially the future, in which the deconcentration of the General Account of the Republic could be carried out, which would materialize the integral and sustainable development of the regions of our country.

3. SOCIAL DELIMITATION

The investigation has included the personnel of specialists in government accounting, from the National Public Accounting Office; Entities of the Central Government, Regional Governments, Local Governments; and Autonomous Decentralized Organizations; who have participated through interviews and / or surveys on Research Work.

1.3. PROBLEMS OF THE INVESTIGATION

PROBLEM STATEMENT:

Accounting theory says that Accounting is the excellent information tool that facilitates the administrative process, such as internal and external decision-making by different users; however, when this information is neither accurate nor timely, it loses its usefulness and, on the contrary, can lead to wrong decisions, before favoring the entities, it can harm them.

This is what is happening with the General Account of the Republic, which, when formulated in a centralized and inappropriate manner, has not been fulfilling the objectives for which it was conceived. Thus, for example, the information on the results of the State administration's management corresponding to the different processes involved: economic, budgetary, accounting, financial, and goals, does not reach the regional governments in a timely manner. The centralized formulation of the General Account of the Republic does not provide timely information for decision-making that facilitates the planning process of programs and projects for the comprehensive and sustained economic and social development of the regions of our country.

The lack of fulfillment of the previous objectives, causes that the General Account of the Republic does not fulfill another elementary objective of facilitating the control of public activity when being handled in a centralized and hermetic way.

According to the Law of the General Account of the Republic, the approval thereof, only becomes a merely formal act of administrative and legal order that does not imply approval of the management or administrative acts that it supports, which will be subject to control actions by the organs of the National Control System (SNC) and oversight by the Legislative Branch. This assertion detracts from the importance of this important instrument of information on the management of the public sector, which is already a problem, but this is complicated by not establishing the adequate synergy between the information in the General Account and the management of the national and regional governments. and local.

The centralized management of the General Account will not allow the Regional Governments to have reliable and timely information on the budgetary, financial, economic and investment results achieved in a budgetary exercise; since the General Account Law does not even mention regional governments, the quality of the information, or the use of such information in the integral and sustained development of the regions.

The nature of the current and future world is decentralization, states have to decentralize (regionalize) so that citizens can feel the effect of the State. Peru is in the midst of decentralization, we already have regional governments, with administrative, economic and financial autonomy; However, this system presents gaps, since along with decentralization, the deconcentration of several entities has not been carried out, as is the case of the National Public Accounting Office, which does not allow it to be delegated to decentralized dependencies. the formulation of the General Account at the regional level and therefore this does not facilitate the provision of more extensive information than the merely quantitative one prepared by each accounting unit of the regional governments.

The basis for economic and social growth and its higher stage, comprehensive and sustained development, cannot be specified in the regions, to the extent that there is no information on the progress, achievements, difficulties and prospects of their management that can only be obtained through the General Account formulated in a deconcentrated way.

The lack of information will not allow regional governments to fulfill their mission to organize and conduct regional public management according to their exclusive, shared and delegated powers, within the framework of national and sectoral policies, to contribute to comprehensive and sustainable development. region of.

The lack of information due to non-deconcentration would not allow consolidating regional development that includes the coherent and effective application of policies and instruments of economic, social, population, cultural and environmental development, through plans, programs and projects aimed at generating conditions that allow economic growth harmonized with demographic dynamics, equitable social development and the conservation of natural resources and the environment in the regional territory, oriented towards the full exercise of the rights of men and women and equal opportunities. Likewise, relations of cooperation and coordination and the process of regional integration would be affected.

GENERAL PROBLEM:

HOW CAN THE DECONCENTRATION OF THE REPUBLIC'S GENERAL ACCOUNT CONTRIBUTE TO CONCRETE THE INTEGRAL AND SUSTAINABLE DEVELOPMENT OF THE REGIONS?

SPECIFIC PROBLEMS

1. HOW SHOULD THE PROCESS OF THE REPUBLIC'S GENERAL ACCOUNT BE STRUCTURED, IN THE FRAMEWORK OF DISCONCENTRATION, SO THAT IT CONTAINS THE BUDGETARY, FINANCIAL, ECONOMIC AND INVESTMENT INFORMATION THAT CONTRIBUTES TO THE EFFECTIVENESS OF REGIONAL GOVERNMENTS AND THEREFORE REFLECT ON THE GROWTH OF ACTIVITIES IN THE REGION?

2. IN WHAT WAY CAN A SYNERGY BE ESTABLISHED BETWEEN THE DISCONCENTRATION OF THE GENERAL ACCOUNT OF THE REPUBLIC AND THE MANAGEMENT OF REGIONAL GOVERNMENTS, SO THAT THE INFORMATION HAS THE EFFECTIVENESS AND CONTRIBUTES TO THE DEVELOPMENT OF THESE IMPORTANT GEOGRAPHICAL AREAS OF OUR

1.4. JUSTIFICATION AND IMPORTANCE OF THE INVESTIGATION

JUSTIFICATION:

Without fear of making mistakes, we say that everything that can be done to benefit the integral and sustained development of the regions of our country will be welcome.

If it currently takes about two years to obtain the information from the General Account of the Republic; This period could be cut by deconcentrating the formulation of said Account.

The deconcentration of the Account will allow local and especially regional governments to work all the components of the General Account corresponding to their region, which in fact will allow obtaining timely and detailed information on the different aspects of the region's economy., without having to wait two long years to obtain information that cannot be used in projects or programs, if not as a historical reference.

The deconcentration of the General Account will surely allow the objectives of this important administrative information instrument for the management of the public sector to be effectively met, the same that have not been fulfilled to date.

Deconcentration will allow regional governments to have information on their economic, budgetary, financial, investment and goal aspects in a timely manner to carry out the feedback and / or adjustments of the case; all of which leads to the information contributing effectively to the integral and sustainable development of the region.

The deconcentration of the General Account would put us at the level of the most advanced countries, where the delegation of functions prevails with the purpose of giving opportunity and usefulness to the information in the accounting system.

At the national level, it would put us at the level of the Comptroller, the Central Reserve Bank, the National Superintendency of Tax Administration and other entities that have decentralized bodies, with which they have improved their activities, to the point of obtaining competitiveness indicators of the highest level.

IMPORTANCE:

This work is important insofar as it would allow us to capture our experience in government accounting and especially in the General Account of the Republic; also specify all the knowledge received during our academic training.

It is also important, because it will make the General Account effective as the information tool par excellence that facilitates the administrative process, with which a synergy must be maintained to achieve institutional objectives.

The economic environment is increasingly complex, requires more professionalism in information management, if entities want to achieve a prominent place in the country's economic development, to do so, it is largely necessary to have a system of relevant, timely and reliable information, generated only through a good deconcentration system.

1.5. RESEARCH OBJECTIVES

MAIN GOAL:

DEMONSTRATE THAT THE DECONCENTRATION OF THE REPUBLIC'S GENERAL ACCOUNT IS THE MOST CONVENIENT STRATEGY TO OBTAIN TIMELY BUDGETARY, FINANCIAL, ECONOMIC AND INVESTMENT RESULTS; WHOSE APPLICATION WILL FACILITATE THE INTEGRAL AND SUSTAINABLE DEVELOPMENT OF THE REGIONS OF OUR COUNTRY.

SPECIFIC OBJECTIVES:

PROPOSE THE ORGANIZATIONAL AND FUNCTIONAL STRUCTURE OF THE REGIONAL OFFICES OF THE PUBLIC OFFICE OF THE NATION AS DISCONCENTRATED BODIES OF THE NATIONAL SPHERE THAT WILL CONTRIBUTE TO THE COLLECTION OF REGIONAL INFORMATION IN A TIMELY AND EFFECTIVE MANNER, WHICH SHALL BE CONSOLIDATED AS A GENERAL CONSOLIDATION. AND WILL CONTRIBUTE TO THE GROWTH OF ACTIVITIES IN THEIR RESPECTIVE GEOGRAPHICAL AREAS.
2. DEFINE THE STRATEGIES SO THAT THERE IS A SYNERGY BETWEEN THE FUNCTIONS OF THE DISCONCENTRATED OFFICES OF THE PUBLIC OFFICE OF THE NATION AND THE MANAGEMENT OF THE REGIONAL GOVERNMENTS, SO THAT THE INFORMATION IS OBTAINED ACCURATELY AND OPPORTUNITY AND IS EASY TO PLAN MAKING EFFECTIVE DECISIONS AND NECESSARY CONTROL FOR THE INTEGRAL AND SUSTAINED DEVELOPMENT OF THE REGIONS OF OUR COUNTRY.

1.6. HYPOTHESIS OF THE INVESTIGATION

MAIN HYPOTHESIS:

THE DECONCENTRATION OF THE GENERAL ACCOUNT OF THE REPUBLIC, WOULD ALLOW THE REGIONAL GOVERNMENTS TO HAVE TIMELY INFORMATION ON THE BUDGETARY, FINANCIAL, ECONOMIC AND INVESTMENT RESULTS; FOR THE INTEGRAL AND SUSTAINABLE DEVELOPMENT OF THE REGIONS OF OUR COUNTRY.

SECONDARY HYPOTHESES:

THE PUBLIC OFFICE OF THE NATION SHOULD HAVE REGIONAL OFFICES AS DISCONTINUED BODIES OF THE NATIONAL SPHERE, IN ORDER TO OPTIMIZE THE OBTAINING OF INFORMATION AND WHICH TO ACTIVELY CONTRIBUTE THE SALES PROCESS AND THE FULFILLMENT OF THE OBJECTIVES OF THE PROCUREMENT OF THE PROCESS. AND SUSTAINED REGIONS.

THE DISCONCENTRATED OFFICES OF THE PUBLIC OFFICE OF THE NATION AND THE MANAGEMENT OF THE REGIONAL GOVERNMENTS WILL ESTABLISH A SYNERGY WHEN THE BUDGETARY, ECONOMIC, FINANCIAL AND OTHER INFORMATION IS PROVIDED WITH ACCURACY AND OPPORTUNITY, AND IS USED USED IN SEA AND CONTROL OF ACTIVITIES; WHAT WILL FACILITATE THE INTEGRAL AND SUSTAINED DEVELOPMENT OF THE REGIONS OF OUR COUNTRY.

VARIABLES OF THE INVESTIGATION

1) INDEPENDENT VARIABLE:

X. DECONCENTRATION OF THE GENERAL ACCOUNT

INDICATORS:

X.1. PROCESS OF THE GENERAL ACCOUNT

X.2. INFORMATION EFFECTIVENESS OF THE CGR

2) DEPENDENT VARIABLE

Y. INTEGRAL AND SUSTAINABLE DEVELOPMENT

INDICATORS:

Y.1. REGIONAL GROWTH

Y.2. SYNERGY BETWEEN THE GENERAL ACCOUNT AND

REGIONAL DEVELOPMENT

3) INTERVINENT VARIABLE:

Z. PERU: REGIONAL POLITICAL DIVISION

INDICATORS:

Z.1. REGIONAL GOVERNMENTS

Z.2. REGIONAL DISCONCENTRATION

1.7. INVESTIGATION METHODOLOGY

KIND OF INVESTIGATION:

This research work is of the basic or pure type, since all aspects have been theorized, although its scope will be practical to the extent that they are applied by the National Public Accounting Office.

INVESTIGATION LEVEL:

The research carried out is at the descriptive-explanatory level, as it describes the process of the General Account of the Republic and explains how it is possible to deconcentrate this important instrument so that it contributes to the growth and integral and sustained development of the regions in which it is located. divided the Peruvian State.

INVESTIGATION METHODS

The following methods have been used in this research: