Program to control the budget of social assistance in cuba

Summary

In the historical context in which the Cuban Revolution took place, an important pillar has been the implementation of norms and procedures that allow the protection of the most needy, always ensuring their well-being, with the principle of giving everyone what corresponds to him. insofar as possible and enforcing the laws and regulations in force on Social Assistance. The transformation that the country has been unfolding in terms of the legislation that protects social assistance has required that control of the material and financial resources provided by the Cuban State budget be increased to achieve effective protection in all cases.Hence the importance of developing a procedure that serves as a self-inspection and that at the same time ensures that the resources assigned by the State itself are not diverted to the Social Assistance Departments of the different directions and offices of the Ministry of Labor and Social Security.

Introduction

Control in general requires a comprehensive analysis of the essential elements that intervene in the process since, on the one hand, it emanates from a defined objective within the scope of achievements, and on the other, it requires specific techniques for carry it out effectively within the context of an organization. The first is specified with a certain planning framework and the second with the operational systematization of said control. In this sense, the Cuban government plans to draw up a group of norms that at least can benefit the population and be done in a very rational way and with the greatest savings.

In Chapter VI of the Guidelines for the Economic and Social Policy of the Party and the Revolution, dedicated to Social Policy, paragraph number 165 establishes that during the next five-year period work will be done to guarantee the protection of Social Assistance with the purpose that received by people who really need it; being unable to work and not having family members to support them. It also raises the elimination of benefits that can be assumed by some of the family members or guardians, and adjust others in correspondence with the increases made in their amounts and pensions in recent years.

To achieve these objectives, a series of information gathering techniques were used, such as: statistical reports from previous years, interviews, and statements of statements with assistants and workers of the activity itself.

Development

Program for the execution of a Special Audit in the Department of Social Assistance of the Municipal Directorates of Labor and Social Security.

Aspects to review in the process of granting, execution, control and review of the different benefits granted by Social Assistance:

Award Process:

1. Check the completion of the detection, investigation, proposal process and if they are executed within a term of twenty business days from the receipt of the request in the Municipal Labor Directorate Check if there are established procedures regarding the granting, execution, control and review of the cases and if they are carried out in accordance with the provisions of Decree No. 283 of the Council of Ministers Check that the evaluations for the decision and notification are carried out after the comprehensive evaluation carried out by the specialist, based on the authorized file and if it is determined within ten business days at the conclusion of the investigation Review the procedure for granting and controlling monetary benefits to relatives of inmates,as well as the probative document that supports the inmate's situation issued by the corresponding penitentiary center.

Execution, control and review process:

1. Check if there is control or registry enabled regarding:

1. Total number of people or nuclei that receive Social Assistance benefits through monetary benefits and community social services Number of cases of temporary monetary benefits up to one year, greater than one year and exceptional Number of people or nuclei that receive more than one type of provision of Social Assistance Conciliation with the units of the Cuban Post Office that make the payment of monetary benefits and the payment of wages to home social workers That the list of beneficiaries who charge in each postal unit according to the established Annex, reflect the file number, name and surname, private address and serial number. Number of beneficiaries who receive food in specialized centers or at home.Number of community kitchens that offer food service to beneficiaries of Social Assistance.

Records Review Process:

Temporary Monetary Benefits:

1. Select a sample of the authorized files and verify that they have the established documentation:

1. Initial interview Socio-economic investigation report Evidence documents Decisions adopted Notification to the beneficiary of the approved decision Summary of the benefits granted Review report, as appropriate.

2. Check in the authorized files that the supporting documents demonstrate the established requirements:

1. Lack of family members obliged to provide help Inability of family members to enter employment and the reasons that justify it Insufficient income to meet basic expenses Verify that the approved temporary monetary benefit corresponds to the number of members of the nucleus and to the scale of the amounts approved, according to the increases approved in Resolution No. 33 of May 9, 2008 of the Ministry of Labor and Social Security.

Exceptional Temporary Monetary Benefits

1. Examine a sample of the family nucleus files and check that they contain the following information:

1. Grounds for the proposal presented by the Provincial Labor Director to the Municipality's Board of Directors. Synthesis of the situation described in the socioeconomic research that supports the protection proposal.

Temporary Monetary Benefits, corresponding to the protection of mothers of children with severe disabilities:

1. Review a sample of the files approved as of December 2009 and verify the aspects that are detailed below:

1. Compliance with the established requirements, in accordance with current regulations That the approval of the benefit has been by agreement of the Board of Directors of the Ministry of Labor and Social Security Letter from the workplace where the reasons for the loss of the link are reflected employment, occupation or position held and the last salary earned, signed by the entity's Human Resources director Equivalence of the temporary monetary benefit received with the last salary earned, except when salary increases have been applied to the position held.

Temporary Monetary Benefits to young orphans of a single parent who are over 17 years old and continue to study:

1. Review a sample of the files authorized and verify that the maintenance of the monetary benefit is subject to the presentation of the certification of permanence, retention and promotion of the student, issued by the corresponding study center, taking into account compliance with the following requirements so that it is not extinguished:

1. Insufficient income of the family nucleus to assume food, medicines and payment of basic services Inability of the members of the family nucleus to enter employment Lack of family members obliged to provide help.

Exceptional Benefits of Home Social Worker services:

1. Review in the files of the exceptional cases of Social Worker service at home, the aspects and documents that are detailed below:

1. Socioeconomic research (Contains the fundamental information of the socioeconomic life of the applicant and his family nucleus) Pre-employment check (Document that determines his physical and mental state for employment) Certification of completed studies Card S-NC-225 Compliance with the requirements established for approve the service Medical certificates documenting the beneficiary's situation.

2. Verify compliance with the procedure for the control of the functions of the Social Assistants at home, as well as the method used when communication is received from the family members or if there is known of repeated absences of the assistant to the beneficiary's home.

3. Review the procedures established for the control of salary payment through checkbook coupons to home social workers, as well as the cancellation or extinction of the checkbook, in case of cancellation of the employment contract.

Benefits for underweight children up to 14 years:

1. Check if there is authorization from the Municipal Administration Council to pay for the delivery of the nutritional module to underweight children up to 14 years old from the Social Assistance budget; if applicable, it is verified that:

1. The Control Registry of the food delivery service is enabled and updated Reconciliation of the Economic and Administrative Sub-Directorate of the Labor Directorate, of the delivery invoices to the registered beneficiaries and of the payment of said service to the Commerce Company and Gastronomy.

2. Review the following aspects in the invoices issued by the warehouses that deliver the food module to the food beneficiaries:

1. Names and surnames of the beneficiary Control record of the beneficiary The child classification group (A and B) for the delivery of the amount of food They are made with ink, without smudges or erasures.

Food service:

1. Verify the amount of assisted who benefit from the Food service subsidies. (All those assisted who have a checkbook for the concept of food must receive the service of the community dining rooms on a daily basis, otherwise the economic benefit for that concept is withdrawn) Verify that the assisted have approved the food service, they do attend or not to the community markets Verify the established control and the reconciliations that are made with the Municipal Commerce and Gastronomy Company regarding the beneficiaries who enjoy this service and receive a monetary benefit of 45 pesos per month for the cash payment of the cost of food.

Benefits for disabled people:

1. Check if there are disabled people to whom the toilet module has been delivered by the Social Workers Program through the list of names and registration as proof of payment of the deliveries of said modules Check if reconciliations are made between the Subdirectorate Economic and Administrative of the Labor Directorate and the Municipal Company of Commerce and Gastronomy of the invoices of the payment of the modules.

Payment of electricity consumption in the centers of patients with chronic diseases

Analyze the procedure for the evaluation, granting and control of the payment of electricity consumption in the centers of patients with chronic diseases, according to the provisions of communication RS 1254 of September 4, 2007 issued by the Ministry of Finance and Prices, verifying that:

The cases in the Control Registry of temporary monetary benefits approved or proposed to the higher instance are identified and check if there is:

1. Resolution issued by the MTSS; Investigation of the case and number of resolution and filing of the approval of the economic amount approved for the payment. Official Public Health documentation: medical certificate; summary of medical history; assessment of the need for the equipment. Documentation of the Electrical Union - study of the cost of the equipment to be used (In this case, as a means of confirmation, the invoices for the monthly expense must be reconciled with the electricity company to verify if the benefit granted is adequate with the equipment expense) Verify if a semi-annual review is carried out to verify whether or not the need for use these equipments.

Payment to Nursing Homes and Grandparents Homes:

1. Check if there is Payment to Homes for the Elderly and Grandparents' Homes and check:

1. The total number of files approved Monthly reconciliation with Public Health How many Homes for the elderly and grandparents' homes pay the Social Assistance to Public Health for being hosted by their institutions.

2. Request the registration of the payment of the Homes for the Elderly and review in the Economic and Administrative Sub-Directorate of the Labor Directorate, the procedure that is followed for the payment of the economic tickets service, obligated relatives who can assume these payments.

Payment to Relatives of Inmates:

1. Verify if there are benefits to the relatives of inmates and if the authorized files contain the following documents:

1. Names and surnames of the inmate, home address and penitentiary, employment incorporation and amount of income received, penalty served and term thereof.

Process on the control of the checkbooks of those assisted:

1. Verify that the renewal checkbooks are delivered to the beneficiaries so that their collection begins from the month following the expiration of the previous checkbook, previously evaluating that there are no established causes for their termination or modification. That there is control established for the delivery of authorization of collection of people unable to carry it out personally and that they are endorsed with the signature and authorization date of the Deputy Director of Social Security That the procedure established when the beneficiary communicates the loss of the checkbook or coupons of said checkbook, as well as the control exercised for the authorization of the payment to the beneficiary and the issuance of a new checkbook. That there are no checkbooks delivered to persons residing in another locality.That there is a list of extinguished checkbooks (those collected due to a change in need status) That there is a list of badly made checkbooks (incorrect names and surnames, amount, identity card, payment center) That there is a list of uncollected coupons (Canceled, poorly made).That there is a list of canceled coupons.That there is notification to the payment centers of canceled and extinguished checkbooks.That there is a list of canceled coupons and checkbooks.That there is the participation of the commission in the incineration of coupons and checkbooks. That they have the incineration certificates (see Annex 1 of the Procedural Manual).payment center).There is a list of uncollected coupons (canceled, poorly made).That there is a certificate of relationship of canceled coupons.There is notification to the payment centers of canceled and extinguished checkbooks.That the relationship exists of the coupons and canceled checkbooks. That the commission exists in the incineration of coupons and checkbooks. That the incineration certificates are in place (see Annex 1 of the Procedural Manual).payment center).There is a list of uncollected coupons (canceled, poorly made).That there is a certificate of relationship of canceled coupons.There is notification to the payment centers of canceled and extinguished checkbooks.That the relationship exists of the coupons and canceled checkbooks. That the commission exists in the incineration of coupons and checkbooks. That the incineration certificates are in place (see Annex 1 of the Procedural Manual).That they have the incineration certificates (see Annex 1 of the Procedure Manual).That they have the incineration certificates (see Annex 1 of the Procedure Manual).

Control process of the Social Assistance Budget:

1. Check that:

1. There is notification of the approved budget for the year and the monthly breakdowns by the different budgetary groups, approved by the authorized body. There is the certificates of the expenses pending payment. There are the analysis by periods of the execution of the Social Assistance Budget. Sub-Major of the Social Assistance account is up to date There is a record of current expenses corresponding to Social Assistance benefits There is a record of Social Assistance payments There are Social Assistance payment transfers.

2. Verify that the Payment Control Register by type of service is updated.

3. Request the reports on the execution of the Social Assistance Budget and review whether an analysis of the monthly and accumulated execution is carried out, determining the causes when there is an over-execution.

4. Check if the weekly reconciliation is carried out and if the amount paid, the number of coupons and their amounts, as well as the balance in the possession of the mail for the payment of the month is counted.

5. Review the following aspects in the monthly reconciliation:

1. The amount and quantity of coupons not collected corresponding to the month The amount and quantity of coupons paid corresponding to the previous month The amount and quantity of coupons paid in the month Balance or availability of the mail The amount to be paid in the next month The amount to be placed The amount of the advance Control of additions, deletions and modification of amounts.

6. Request the Payment Control Registry to beneficiaries through the checkbook of the postal units that make Social Assistance payments in the municipality and verify the following aspects by samples:

1. The correspondence of the information of the weekly chart with the billing lists of the payment made and the coupons paid. If it has erasures and erasures. If it is made in ink. Sum of the columns at the end of the reconciliation month. Reconciliation through the summary of debits. of the week.

7. Check that the "Register control of temporary monetary benefits (up to one year, more than one year and exceptional) or proposals to the higher authority", offers the following information:

1. File number Date of application Name and Surname of the owner of the nucleus or beneficiary person Address Date of the agreement of the Board of Directors.

8. Verify compliance with the procedures for receipt and weekly reconciliation of coupons paid by postal units.

9. Specify how long the coupons are kept and if the security and compensation in their custody is guaranteed.

10. Check if there are returns of undue coupon payments to the corresponding postal units so that they assume the inadmissibility of the expense, as a result of the non-approval of the inadmissibility of its execution.

Community Social Services

1. Verify if they have beneficiaries who are located in the socio-labor training centers, if so, check that during the training period, the trainees receive the established amount for monetary benefits Verify if there are payments of invoices for concepts of Water and Sewerage services that they refer to the number, name and surname of the corresponding beneficiary file.

Extinctions and modifications

1. Check in the file of terminations and modifications of monetary benefits, that there are:

1. Admission of the beneficiary to nursing homes, grandparents' homes, psycho-pedagogical centers or other social institutions Completion of Active Military Service by the young person who constitutes the sole or part of the family breadwinner Transfer from one municipality to another of the beneficiaries Labor incorporation of the inmate or modification of the sanction of deprivation of liberty If the beneficiary does not use the approved service Death of the beneficiary.

2. The files extinguished or modified in the program of mothers who have children with severe disabilities must contain the following documents:

1. The child with a severe disability accesses, for their psycho-pedagogical care, educational or public health institutions with regular hours or is linked to a socio-labor alternative The mother by her own decision is linked to work When the mother reaches retirement age and meets the requirements established to obtain an age pension The death of the child The death of the mother Enjoy the salary for three months Post-death pension from INASS

Conclusions

After having applied in the Municipal Directorate of Labor and Social Security the program proposed above and attending to the objectives pursued, it can be concluded that the designed program encourages a more in-depth and exhaustive review of the aspects to be verified in terms of control of the use and destination of the budget designated to Social Assistance. There is no internal supervision in the entity to ensure the proper functioning in the execution of the budget assigned to said activity to avoid irregularities in the same. Lack of advice, supervision and control by its governing body. When analyzing the compliance of the internal control components, the Control Environment, Risk Assessment, Control Activities,Communication and Information and Supervision and Monitoring, for which the Entity's Internal control system is rated Bad.

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