Análisis del Control de Tesorería del SIAF-SP en la UGEL Nauta-Perú

Abstract

The objective of this research is to analyze the treasury control of the Integrated Financial Administration System (SIAF-SP) in the Nauta-Peru Local Educational Management Unit (UGEL) for the period 2021, thus evaluating whether there is an adequate record of operations in the system. SIAF-SP on its control and finally propose guidelines that allow improving the application of said standards. The present study is descriptive, nonexperimental documentary, cross-sectional with a population of 3 workers who work in the Treasury area of the UGEL. The interview technique and instrument were used, a questionnaire that consisted of 12 closed questions, answering (yes) or (no), depending on the situation. According to the results when analyzing them based on the survey, it was found that 87% of the respondents reflected a very poor treasury control, the remaining 13% indicated that the UGEL Nauta accounting offices need a better financing system. of public administration. Finally, regarding the issue of public spending in Peru, there is a latent problem, although these agencies are responsible for safeguarding the State's money through an Integrated Financial Management System, this financial management is deficient in that it has control and irregular control.