AUDITORIA DE TESORERIA DE LA MDCA.doc

UNIVERSIDAD NACIONAL DE SAN CRISTÓBAL DE HUAMANGA FACULTAD DE POST GRADOCIENCIAS FACULTAD DE CIENCIAS ECONOMICAS, ADMINISTRATIVAS Y CONTABLES MAESTRÍA: Auditori MENCION: Auditori I!t"#r$

ASIGNATURA

: AUDITORIA OPERATIVA

DOCENTE

: DR DRA. EDITH VENTOSILLA BARRIENTOS

MAESTRANDA

: ESPINOZA MARMOLEJO RAUL ALBINO.

Ayacucho – Pe!  

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PLAN Y PROGRAMA DE AUDITORÍA EXAMEN ESPECIAL A LA MUNICIPALIDAD DISTRITAL DE CARMEN ALTO, ALTO, PROVINC P ROVINCIA IA DE HUAMANGAHUAMANGA - AY AYACUCHO. ACUCH O. “AUDITORIA DE LA UNIDAD DE TESORERIA DE LA MUNICIPALIDAD DE CARMEN ALTO – PROCESO DE DE TE RM IN AR LA RAZO RAZONABI NABILIDA LIDAD D DEL MANE MANEJO JO DE DE LOS LOS RECURSOS MANEJO DE CAJACHICA PERIODO 01 DE ENERO AL 31 DE DICIEMBRE D ICIEMBRE DEL 2016” PERIODO: 1 DE ENERO DE 2016 AL 31 DE DICIEMBRE DE 2016 I.

ORIGEN DEL EXAMEN

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MEMOR4NDUM DE PLANI1ICACI0N E& E+* E(7,'+& +& /+ T(-//+ % &+ M','7+&'%+% P/-;','+& % H+/+4 ( /+&'+  *F/')- +& C-,/(- P@&',- % M/')-( N 0#<2012CG4 ,-;-,+%- 7-/ &+ C-)/+&-/+ G/+& % &+ R7@&',+ ! & ,-)/+)- ((,/')- )/ &+ S-,'%+% A%')-/+ LT A(-,'+%-( ! &+ M','7+&'%+% P/-;','+& % H+/+ % >,+ 2< % +8-()- %& +- 2012 1.

OBJETIVOS

O'(e)*+o Ge6ea7 8e7 E9ae6: L+ 7/() +,,' % ,-)/-& )' ,-*- -)';- 7/','7+& %)/*'+/ &+ /+-+'&'%+% %& *+- % &-( /,/(-( % C++ C',+ % &+ M','7+&'%+% P/-;','+& % H+/+ P/'-%- 01 % E/- +& 31 % D','*/ 2011.

O'(e)*+o, E,-ec/*co, P+/+ 7-%/ +&,++/ & -)';- 8/+& ( 7&+)+ &-( ('8')( -)';-( (7,>',-(: , R+&'+/  +- % &+ ,++ ,',+ 7+/+ ;/'>',+/ & (+&%-. % R;'(+/ &-( ,-*7/-+)( % 7+8- % &-( %(*-&(-( /+&'+%-( % ,++ ,',+.  R;'(' % %-,*)-( (())+)-/'-( % &-( '8/(-( + ,++ ,',+. 2.

ALCANCE DEL E;AMEN E& +* E(7,'+& ( /+&'+ +& /+ % )(-//+ % +,/%- + &+( N-/*+( % A%')-/+ G/+&*) A,7)+%-( NAGA4 &+( N-/*+( % A%')-/+ G/+*)+& NAGU ! &+( N-/*+( I)/+,'-+&( % A%')-/+ NIA. E& 7/'-%- % +&,+, ,-*7/% %& 01 % /- % 2011 +& 31 %','*/ % 2011.

3.

DESCRIPCI0N DE LAS ACTIVIDADES DE LA ENTIDAD

L+ M','7+&'%+% P/-;','+& % H+/+4 (  /8+- % G-'/- &-,+&4 )/ &+( 7/','7+&( >,'-( )' &+ +%*''()/+,' % &+( /)+( *','7+&( *%'+) &+ +7&',+,' % ('()*+( '>-/*=)',+( +('*'(*-4 )' &+ -&'8+,' % ,)+/ 7/-!,)-( % ';/('  >','- % &+ 7-&+,'4 )+&( ,-*,-()/,,' % '>/+()/,)/+( ;'+&( /+-(4 //+&(4 &,)/'>',+,'4 (++*')-. T' 7/(-/+ /%',+ % %/,- 7@&',- ,- +)--*+ 7-&)',+4 ,-*',+ ! +%*''()/+)';+  &-( +()-( % ( ,-*7),'+. A%*=(

/7/()+ + ( ,'%+/'-4 7/-*; +%,+%+ 7/()+,' % &-( (/;','-( 7@&',-( &-,+&(4 ,-*)+ & '()+/ % &-( ;,'-( ! & %(+//-&&- ')8/+& ! +/*',- % &+( ,'/,()+,'+( % ( /'(%',,': ,!+ +,)';'%+% ! >,'-+*')-  & (,)-/ 7@&',- ( /8&+ % &+( %'(7-(','-( ;'8)( &!( ! &+ ,-()'),' 7-&)',+ %& P/@.

M*,*<6.=E& G-'/- P/-;','+& % H+/+ ( + '()'),' &%/ ! *-%&-  8()' 7@&',+ *','7+&4 -/')+%+ + /'%+/ (/;','-( ')8/+&*) + &+ ,-*'%+% +/+,'+4 *-/+%- ( ,+&'%+% % ;'%+ ! (+)'(>+,'%- (( ,('%+%( =(',+( ,-  '7- *+- ,-*7)')';- ! ,-*7/-*)'%- ,- & %(+//-&&- (-()'%-4  +%*''()/+ /+,'-+&*) &-( /,/(-( *+)/'+&(4 )F,',-(4 ,-*',-( ! >'+,'/-(.

V*,*<6.= E& G-'/- 7/-;','+& % H+/+4 (,+ 7/*+)*) & %(+//-&&- (-()'%-4 7+/)','7+)';- ! %*-,/=)',-4 7/-*-;'%- & 7/-8/(- &-,+& ! /'%+%- ')8/+&*) (/;','-( % ,+&'%+% + &+ 7-&+,'4 /(7+&%+%+  + ,&)/+ % ;+&-/(  8+/+)'+ & ,*7&'*')- % &+( -&'8+,'-( '()'),'-+&(  +( +& )/++-  '7- ! + ;'(' ,-*7+/)'%+4 +%*''()/+%-

&-(

/,/(-(

%

&+

'()'),'

,-

)/+(7+/,'+

!

/(7-(+'&'%+% + >+;-/ % &+ 7-&+,' +/+,'+.

E,)uc)ua O>?6*ca L+ -/8+'+,' % &+ M','7+&'%+% % H+/+4 (8@ &+ O/%++ ! ( ,-//(7-%') R8&+*)- E()/,)/+& ! ,'-+&4 ( ,)/+ ,->-/*+%+ 7-/ &-( ('8')( ';&(

4.

 NORMAS APLICABLES 

L! 2""#$ %& S'()*+ N+,'-+& % C-)/-&



R(-&,' N 320200#GC4 N-/*+( % C-)/-& I)/-



R(-&,' N 5$# 200266 G+ % I*7&*)+,' %& C-)/-& I)/-



C%'8- % 9)',+ %& A%')-/ G/+*)+&



C%'8- % 9)',+ %& S/;'%-/ P&',-



R8&+*)- % OCI N 5$<200#CG



L! O/8=',+ % M','7+&'%+%( 2"<"2



L! *+/,- % &+ +%*''()/+,' >'+,'/+ %& (,)-/ 7&',- L! N 2#112



L! % S'()*+ N+,'-+& %& C-)/-& I)/- 2""#$



R(-&,' % C-)/+&-/+ N? 30<2011CG C-)/+&-/ G/+& *-%'>',+ &+( N-/*+( % A%')-/+ G/+*)+& – NAGU.

5.



&! N? 2<626L! % 7/(7()- %& (,)-/ 7@&',- 7+/+ & +- >'(,+& 2011



L! N- 2#6<3  L! G/+& %& S'()*+ N+,'-+& % T(-//+



D'/,)';+ 001200"EQ"".1$ %'/,)';+ % )(-//+ ! (( *-%'>',+)-/'+(

 IN1ORMES A EMITIR 2 1ECHAS DE ENTREGA

C&*'+%- &-( 7&+-( ()+&,'%-( )+)- 7+/+ &+ )+7+ % P&+'>',+,'4 E,,'  I>-/*4 ( *')'/= & I>-/* >'+& %& E+* E(7,'+& +& =/+ % )(-//+C++ C',+4 7/'-%- 2011 &+-/+%- % +,/%- + &+ NAGU 5.50 )%/=  7&+- %

60 %+(

@)'&( )'%- ,-*- 7&+- *='*-

%

7/()+,' & %+ 03 % D','*/ %& 2012.

6.

IDENTI1ICACI0N DE 4REAS CR5TICAS DE1INIENDO EL TIPO DE PRUEBAS A APLICAR L-( 7/-,%'*')-( + ,)+/(  & E+* E(7,'+& + &+ U'%+% % )(-//+ C++ C',+ ( ,)/+ %)+&&+%-(  & P/-8/+*+ % A%')-/'+.

 A('*'(*- ( + &+-/+%- ,()'-+/'-( % C-)/-& I)/-4 )/;'()+( ! -)/-(  ,-&&; + /+&'+,' %& )/++- % +%')-/'+ % >-/*+ >,)';+ ! ( ,*7&+ ,- &-( -)';-( )/++%-( '','+&*). 7.

RECURSOS DE PERSONAL 2 ESPECIALISTAS P+/+ &+ ,,' %& E+* E(7,'+& + &+ U'%+% % )(-//+ ( ,-)+/+ ,- &-( ('8')( +%')-/(.

NOMBRES 2 APELLIDOS L' T-//( PF/

CARGO S7/;'(-/+ J>+ % ,-*'(' +%')-/ ,+/8+%-

J+ C+/&-( L7 C/ 8. FUNCIONARIOS DE LA ENTIDAD  A EXAMINAR

N°

01 02

NOMBRES Y APELLIDOS

Vladimir Meza Villarreal Vicente Rodríguez Rodríguez,

CARGO

Alcalde Gerente

PERMANENCIA

julio 2011-a la Fecha julio 2011-a la fecha

0

Gonzale! Rodríguez "ui!

municipal  #efe de  julio 2011-a la fecha te!orería

9.

PRESUPUESTO E& '7- % A%')-/'+ %(+//-&&+/= (( +,)';'%+%( ,-  7/(7()- % SQ. 1$4000.00 ! ,-  )-)+& % 13$2 -/+( -*/ % +,/%- + &- (+&+%-  & ,-)/+)- ,- &+ E)'%+%. HORAS HOMBRE POR ACTIVIDAD

NUMERO D5AS ACTIVIDAD

@TILES

PROGRAMACIN TRABAJO DE CAMPO REDACCIN DEL INORME REISIN DEL INORME PRESENTACIN DEL

$ 20 30 5

INORME

1 3#

TOTAL

HORAS

TOTAL HORAS

DIARIAS

HOMBRE

PERSONAS 2 3 3 2

# # # #

#0 5#0 "20 65

1

#

# $&"

DE

HORAS HOMBRE POR PERSONAL CARGO D5AS @TILES HORAS DIARIAS HORAS HOMBRE SUPERISOR $ # 50 JEA DE COMISIN 60 # 5#0  AUDITOR ENCARGADO 60 # 5#0 TOTAL $###

ASIGNACIÓN DE TAREAS

CARGO NOMBRES 2 APELLIDOS D5AS @TILES OBJETIVOS SUPERISOR L' T-//( $ 142 ! 3 JEA DE COMISIN 60 142 ! 3  AUDITOR ENCARGADO J+ C+/&-( L7 C/ 60 142 ! 3

CRONOGRAMA DE TIEMPO

ACTIVIDADES $. PLANI1ICACI0N  +*'&'+/'+,' R;'(' % A/,';-( E;+&+,' %& C-)/-& I)/M*-/=%* % P&+'>',+,' P/-8/+*+( % A%')-/'+ ". EJECUCI0N T/++- % C+*7&. IN1ORME B-//+%-/ %& 7/'*/ '>-/* R;'(' %& 7/'*/ '>-/* B-//+%-/ %& (8%- '>-/* I>-/* '+& TOTAL

DIAS

TOTAL 3 $ 2 3 2 50 1 1 2 1

1$

50

$

3#

COSTO DE LA AUDITORIA

CARGO REMUNERACI0N OTROS GASTOS SUPERISIN 54600.00 14$00.00 JEE DE COMISIN 54000.00 14000.00  AUDITOR ENCARGADO 34000.00 <00.00 TOTAL $$3##.## &##.##

TOTAL 64100.00 $4000.00 34<00.00 $###.##



 

SUPERVISOR

JE1E DE COMISI0N

  AUDITOR ENCARGADO

10.

PROGRAMA DE AUDITORIA OBJETIVO: L+ 7/() +,,' % ,-)/-& )' ,-*- -)';- 7/','7+& %)/*'+/  &+ /+-+'&'%+% %& *+- % &-( /,/(-( % C++ C',+ % &+ M','7+&'%+% P/-;','+& % H+/+ P/'-%- 01 % E/- +& 31 % D','*/ 2011.

PROCEDIMIENTOS

1echa 8e I6*c*o

PT

Hecho 1echa 8e Hoa, -o 

)F*6o

1. E;+&+/ &+ E()/,)/+ %& C-)/-& I)/10Q0
12Q0
13Q0
15Q0
1$Q0
16Q0
% &+ U'%+% % )(-//+C++ C',+. 2. S-&',')+/ &+( N-/*+( ! P-&)',+( ')/+( +7/-+%+( 7-/ &+ E)'%+%4 /(7,)- + &-( 7/-,(-( % &+ U'%+% % )(-//+.

)o)a7e,

O',e+.

3. A7&',+/ &-( ,()'-+/'-( +& 7/(-+& % &+ U'%+% % )(-//+4 % +,/%- + &+( >,'-(  ,*7&. 5. S-&',')+/ I>-/*+,' /(7,)- +& *+1"Q0
2
7/(,'+ %  ('()*+ % C-)/-& % >-%-( 30Q0
30Q0
% &-( >-%-( % ,++ ,',+. $. S-&',')+/ I>-/*+,' /(7,)- + &+

% ,++ ,',+. 6. S-&',')+/ & P&+ A+& % )(-//+.

01Q10Q2012

01Q10Q2012

02Q10Q2012

02Q10Q2012

". D)/*'+/ &+ ,->'+'&'%+% % &-( ,-)/-&( % >-%-( % ,++ ,',+.

DEBILIDADES DE CONTROL INTERNO 4REA DE TESORERIA COMPONENTES DE CONTROL INTERNO $. AMBIENTE DE CONTROL 

L-( )/+++%-/( % =/+ % )(-//+ %(,--, (( >,'-( (7,>',+(  %(*7+  (( ,+/8-(.



I'(),'+ % ,+7+,')+,' + &-( )/+++%-/( %& =/+ % )(-//+.



P/(-+& '+%,+%-  - ,*7& ,- &-( /'(')-( //'%-( 7+/+ -,7+/ & ,+/8- '( ( ,)/+ &+-/+%- 7-/ /+-( 7-&)',+(.



 T+/%++( ! >+&)+( ,-()+)( '()'>',+%+( %& 7/(-+&



L-( )/+++%-/( - ,*7& +%,+%+*) &+( >,'-( +('8+%+(.

". EVALUACI0N DE RIESGO 

+&)+ % ,-)/-& %& *+- % >-%-( 7-/ 7+/) %& )(-//-.



S+&'%+ % %'/- % ,++ ,',+ (' 7/;'- )/+*') /(7,)';- +)-/'+,'.



+&)+ % +/- % ,++ %'+/'- - (*++&.



I'(),'+ % ('()*+( % (8/'%+% % &+ '>-/*+,' *++%+  ,+%+ ->','+ %& =/+.



>+&)+ % ,-)/-& % &-( '( 7@&',-(   ,)/+  &+( ->','+( %& =/+ % )(-//+

&. CONTROL GERENCIAL 

L+ - %'>(' %& /8&+*)- % -/8+'+,'-( ! >,'-( RO ! M++& % O/8+'+,' ! >,'-( MO 7-/ 7+/) % &+ 8/,'+.



R,/(-( '(>',')( 7+/+ & %(+//-&&- % &+( +,)';'%+%(.



N- ( ,)+ ,- 7-&)',+( ! % 7/-,%'*')-( %'%+*) +7/-+%-(.



N- '() ;+&+,'-( % &-( /(&)+%-( -)'%-(



N- '() ;+&+,'-( + &-( )/+++%-/( %& =/+

. IN1ORMACI0N 2 COMUNICACI0N 

M+&+ -/8+'+,' ! >+&)+ % + + ,-*',+,' )/ )/+++%-/( %& =/+.



L+( A,)';'%+%(  %(+//-&&+ & 7/(-+& % F()+ =/+ (- /+&'+%+( (' /(7)+/ &-( 7&+-( ()+&,'%-(.



L+( %'>/)( ,-*',+,'-( !Q- (-&',')%( ( /+&'+ % >-/*+ ;/+&.



+&)+ % *%'-( % ,-*',+,' >',')(.



I'(),'+ % '>-/*(  />& &-( *+-( ! (+&%-( % &-( >-%-( % )(-//+.

. SUPERVISI0N 2 MONITOREO 

N- '() ('()*+( % (8/'%+% % '>-/*+,' 7+/+ 7/(/;+/ &+( '>-/*+,'-( ,->'%,'+&(  ( *++  &+ '()'),'



M-')-/- '>',') + &+( +,)';'%+%( %'+/'+( % &-( )/+++%-/( %& =/+.



N- ( >,)@+  (8'*')- +& ,-)/-& ')/- % &+( +,)';'%+%( %& =/+.



N- ( ()+&, //'*')-( 7+/+ -)/ &+ '>-/*+,' ,(+/'+ (-/ &+( %>',','+( % ,-)/-& ')/-.



N- '() &+ +)-;+&+,'  7/*')+ *-/+/ & ,-)/-& ')/-

OBSERVACIONES D& “E+* E(7,'+& +& G-'/- M','7+& % H+/+ – /+ % )(-//+”4 7/-%- /- + %','*/ 2011”4 ( + -(/;+%- &- ('8'):

$.

/a7)a 8e ca-ac*)ac*o6e, a 7o, )a'a(a8oe, 8e7 ?ea. D &+ ;+&+,' /+&'+%+ ( + %)/*'+%-  & 7/(-+& - ( ,)/+ %'%+*) ,+7+,')+%- 7+/+ %(*7+/( ,-*- /(7-(+&(  & =/+. R+&'%+%  +>,)+ &  %(*7- % (( >,'-( 7-/ 7+/) % &-( )/+++%-/( ! - 7/*') & ,*7&'*')- % &-( -)';-( 7/%)/*'+%-( 7+/+ ,+%+ 7/'-%-.  A& /(7,)- &+ R(-&,' N 3202006CG4  ( ,-*7-) % A*') % C-)/-&  & N*/+& 1.6 ))+&*) 7/,'(+ & ('8') E7 )*)u7a o

/u6c*o6a*o 8e,*>6a8o 8e'e eco6oce coo e7ee6)o e,e6c*a7 7a co-e)e6c*a -o/e,*o6a7 8e7 -e,o6a7 aco8e co6 7a, /u6c*o6e, y e,-o6,a'*7*8a8e, a,*>6a8a, e6 7a, e6)*8a8e, 8e7 E,)a8o. ".

E7 Pe,o6a7 6o co6oce ,u, 8e'ee, y Re,-o6,a'*7*8a8e,. D &+ ;+&+,' /+&'+%+ ( + ,-()+)+%-  & 7/(-+& - ,--, (( %/( ! /(7-(+'&'%+%( 7+/+ & %(+//-&&- % (( >,'-(.  A& /(7,)- &+ R(-&,' N 3202006CG4  ( ,-*7-) % A*') % C-)/-&  & N*/+& 1." ))+&*) ()+&, &- ('8'): E, 6ece,a*o

a,*>6a c7aae6)e a7 -e,o6a7 ,u, 8e'ee, y e,-o6,a'*7*8a8e, a,

coo e,)a'7ece e7ac*o6e, 8e *6/oac*<6 6*+e7e, y e>7a, 8e au)o*ac*<6 a, coo 7o, 7*)e, 8e ,u au)o*8a8.

E& 8/) *','7+& %& 8-'/- 7/-;','+& % 7/-*-;/ &+ %'>(' %& /8&+*)- % -/8+'+,' ! >,'-( RO4 +( ,-*- %& *++& % -/8+'+,' ! >,'-( MO  (- %-,*)-( ')/-( %-% ( ()+&, &+ -/8+'+,' % &-( )/+++%-/( ! (( /(7,)';+( >,'-( 7-/  ,+%+ ,+/8-.

&.

To8o e7 -e,o6a7 8e 7a e6)*8a8 )*e6e Acce,o a 7o, Ach*+o, )e,oea. D &+ ;+&+,' /+&'+%+ ( + +%;/)'%-  )-%- & 7/(-+& % &+ )'%+% )' +,,(- &'/ + &-( A/,';-(  ( *++  &+( ->','+( %& =/+ % )(-//+.  A& /(7,)- &+ R(-&,' N 3202006CG4  ( ,-*7-) C-)/-& G/,'+&  & */+& 3.5. T)+&*) (+&+ &- ('8'): E7 acce,o a 7o,

ecu,o, o ach*+o, 8e'e 7**)a,e a7 -e,o6a7 au)o*a8o ue ,ea e,-o6,a'7e -o 7a u)*7*ac*<6 o cu,)o8*a 8e 7o, *,o,. La e,-o6,a'*7*8a8 e6 cua6)o a 7a u)*7*ac*<6 y cu,)o8*a 8e'e e+*8e6c*a,e a )a+F, 8e7 e>*,)o e6 ec*'o, *6+e6)a*o, o cua7u*e o)o 8ocue6)o o e8*o ue -e*)a 77e+a u6 co6)o7 e/ec)*+o ,o'e 7o, ecu,o, o ach*+o,. .

1a7)a 8e aueo 8e ca(a 8*a*o o ,ea6a7.

E & +* >,)+%- ( ,-)/  &+ )(-//+ - /+&'+ & +/- % ,++ 7/'%',- +>,)+%- +& *+- )/+(7+/) ! +%,+%- % &-( >-%-( 7@&',-(.

A7 e,-ec)o e6 e7 a)*cu7o N$# *6c*,o, " y  8e7 Re>7ae6)o 8e o>a6*ac*<6 y 1u6c*o6e, KRO1 8e7 >o'*e6o -o+*6c*a7 8e Huaa e,)a'7ece ue 7a )e,oea )*e6e e6)e ,u, /u6c*o6e, -*6c*-a7e, e7a'oa y e+a7ua 7o, /7u(o, 8e ca(a e6 co6co8a6c*a co6 7a -o>aac*<6 -e,u-ue,)a*a y 7a 8*,-o6*'*7*8a8 e/ec)*+a 8e ecu,o, /*6a6c*eo, a, coo e7a'oa e7 e-o)e 8*a*o 8e ,a78o 8e ca(a /ou7a68o e7 e,)a8o coe,-o68*e6)e y e7 -a)e 8*a*o 8e *6>e,o,. .

Recu,o, *6,u/*c*e6)e, -aa e7 8e,ao77o 8e 7a, ac)*+*8a8e,. E & +* ( ,-)/ % &-( )/+++%-/( - ,)+ ,- &-( /,/(-( ,(+/'-( 7+/+ ,*7&'/ ,-//,)+*) (( >,'-(4  ()- ( 7% *,'-+/ &+ >+&)+ % ,-*7)+%-/+( >',')(  +!% + *-/+/ &+ 7/-%,)';'%+% % &-( )/+++%-/(  &+ /+&'+,' % (( +,)';'%+%( >+&)+ % @)'&( % ->','+ )/ -)/-(.  A& /(7,)- (8@ & +/)',&- N 2" %& RO % &+ )'%+%  +* (+&+  %)/- % &+( >,'-( % &+ 8/,'+ *','7+& ()+ P/-8/+*+/4 %'/'8'/4 ,-)/-&+/ ! ;+&+/ &+( +,)';'%+%(  %(+//-&&+ &-( %';/(-( /8+-( % &+ M','7+&'%+% P/-;','+& % H+/+ RO +/) 2" ','(1

R(-&;/4 %'(7-/ ! %'()/''/ &+ +),' % &-( +()-( ')/-( % &+ *','7+&'%+%4  ,-,-/%+,'+ ,- &+ -/*+)';'%+% ;'8) ! 7-&)',+ '()'),'-+&. C- & -)- % %'+*'+/ &+ 8()' *','7+& RO +/) 2" ','(- 2

3.

No ,e cue6)a co6 -o7)*ca, y 8e -oce8**e6)o, 8e'*8ae6)e a-o'a8o,. D& +* % ,-)/-& % ,-)/  &+( +,)';'%+%(  ( /+&'+  & =/+ % )(-//+ - ,*7& + 7-&)',+ ()+&,'%+ ! 7/-,%'*')-( ,-//,)+*) +7/-+%-(.  A& /(7,)- &+ R(-&,' N 3202006CG4  ( ,-*7-) C-)/-& G/,'+&  & */+& 3.1. T)+&*) (+&+ &- ('8'): La e,-o6,a'*7*8a8 -o ca8a

-oce,o ac)*+*8a8 o )aea o>a6*ac*o6a7 8e'e ,e c7aae6)e 8e/*6*8a e,-ec/*cae6)e a,*>6a8a y /oa7e6)e cou6*ca8a a7 /u6c*o6a*o e,-ec)*+o. La e(ecuc*<6 8e 7o, -oce,o, ac)*+*8a8e, o )aea, 8e'e co6)a co6 7a au)o*ac*<6 y a-o'ac*<6 8e 7o, /u6c*o6a*o, co6 e7 a6>o 8e au)o*8a8 e,-ec)*+o. %.

No ,e cue6)a co6 e8*o, 8e I6/oac*<6 y Cou6*cac*<6 e/*c*e6)e, )a7e, coo: I6)e6e) y a6e9o, )e7e/<6*co, D &+ ;+&+,' >,)+%+ ( + %)/*'+%-  - ( ,)+ ,- &+ '*7&*)+,' % &-( *%'-( % ,-*',+,' '%'(7(+&(.  A& /(7,)- &+ /(-&,' N 3202006CG4  ( ,-*7-) I>-/*+,' ! C-*',+,'  & */+& 5.< ))+&*)

(+&+ &- ('8'): Lo,

ca6a7e, 8e cou6*cac*<6 ,o6 e8*o, 8*,ea8o, 8e acue8o co6 7a, 6ece,*8a8e, 8e 7a e6)*8a8 y ue co6,*8ea6 u6a ec?6*ca 8e 8*,)*'uc*<6 /oa7 *6/oa7 y u7)*8*ecc*o6a7 -aa 7a 8*/u,*<6 8e 7a *6/oac*<6. Lo, ca6a7e, 8e cou6*cac*<6 8e'e6 a,e>ua ue 7a *6/oac*<6 77e>ue a ca8a 8e,)*6a)a*o e6 7a ca6)*8a8 ca7*8a8 y o-o)u6*8a8 eue*8a, -aa 7a e(o e(ecuc*<6 8e 7o, -oce,o, ac)*+*8a8e, y )aea,. .

La, Ac)*+*8a8e, 8e cou6*cac*<6 e *6/oac*<6 ue 8e,ao77a6 e7 -e,o6a7 8e F,)a ?ea ,o6 ea7*a8a, ,*6 e,-e)a 7o, -7ao, e,)a'7ec*8o,. E& 7/-,(- % ,-*',+,' % &+( '>-/*+,'-( ( %*+('+%+ &)+  '-7-/)+  7/%',+ & &-8/- % &-( -)';-( ! &+ )'&'%+% % &+ '>-/*+,'  A& /(7,)- &+ /(-&,' N 3202006CG4  ( ,-*7-) I>-/*+,' ! C-*',+,'  & */+& 5.2 (+&+ ))+&*)  &+ '>-/*+,' %

7/*')'/ + &-( >,'-+/'-( ! (/;'%-/( 7@&',-( ,*7&'/ ,- (( -&'8+,'-( ! /(7-(+'&'%+%(. L-( %+)-( 7/)')( % (/ ,+7)+%-(4 I%)'>',+%-(4 (&,,'-+%-(4 /8'()/+%-(4 ()/,)/+%-(  '>-/*+,' ! ,-*',+%-(  )'*7- ! >-/*+ -7-/)+.

.

Mo6*)oeo *6e/*c*e6)e

8e 7o, -oce,o, y o-eac*o6e, 8e7 ?ea 8e

)e,oea 6o -e*)e6 co6oce o-o)u6ae6)e 7o, e,u7)a8o,. S + %)/*'+%-  & *-')-/- % &-( 7/-,(-( ! -7/+,'-( % &+ )'%+% - 7/*') ,--,/ -7-/)+*) &-( /(&)+%-( % &+( +,)';'%+%(.  Al re!pecto la Re!oluci$n %& 20-200'-(G, en !u (omponente )uper*i!i$n +  Monitoreo en el numeral 11 e!ta.lece lo !iguiente/ E7 o6*)oeo 8e 7o,

-oce,o, y o-eac*o6e,

8e 7a e6)*8a8 8e'e -e*)* co6oce 

o-o)u6ae6)e ,* F,)o, ,e ea7*a6 8e /oa a8ecua8a -aa e7 7o>o 8e ,u, o'(e)*+o, y ,* e6 e7 8e,e-eo 8e 7a, /u6c*o6e, a,*>6a8a, ,e a8o-)a6 7a, acc*o6e, 8e -e+e6c*<6 cu-7**e6)o y coecc*<6 6ece,a*a, -aa >aa6)*a 7a *8o6e*8a8 y ca7*8a8 8e 7o, *,o,. $#.

No e9*,)e 7a au)oe+a7uac*<6 ue -e*)a a 7o, e-7ea8o, 8e7 ?ea e7 a6?7*,*, 8e /o)a7ea, y 8e'*7*8a8e, 8e7 ,*,)ea 8e co6)o7 -aa a,* e(o  8*cho ,*,)ea. D &+ ;+&+,' /+&'+%+ ( + 7-%'%- %)/*'+/  - '() &+ +)-;+&+,'  8/ /(7-(+'&'%+%  &-( *7&+%-( +& ';-&,/+/&-(  & +=&'('( % >-/)+&+( ! %'&'%+%(  ( 8/+ + ';& %& =/+.  A& /(7,)- &+ /(-&,' N 3202006CG  ( ,-*7-) S7/;'(' ! M-')-/-  & N*/+& $.3.1 (+&+ &- ('8') : Se 8e'e -oo+e y

e,)a'7ece 7a e(ecuc*<6 -e*<8*ca 8e au)oe+a7uac*o6e, ,o'e 7a >e,)*<6 y e7 co6)o7 *6)e6o 8e 7a e6)*8a8 -o cuyo F*)o -o8? +e*/*ca,e e7 co-o)a*e6)o *6,)*)uc*o6a7 e *6/oa,e 7a, o-o)u6*8a8e, 8e e(oa *8e6)*/*ca8a,. Coe,-o68e a ,u, <>a6o, y -e,o6a7 co-e)e6)e 8a  cu-7**e6)o a 7a, 8*,-o,*c*o6e, o ecoe68ac*o6e, 8e*+a8a, 8e 7a e,-ec)*+a au)oe+a7uac*<6 e8*a6)e co-o*,o, 8e e(oa*e6)o *6,)*)uc*o6a7.

HALLAZGO DE AUDITORIA E7 Pe,o6a7 6o co6oce ,u, 8e'ee, y Re,-o6,a'*7*8a8e, Co68*c*<6 D &+ ;+&+,' % ,-)/-& ')/- >,)+%+ +& ,-*7-) +*') % ,-)/-& ( -(/;-  '8- % &-( )/+++%-/( ,--, ' &+( >,'-(  ,*7& %)/- % &+ )'%+%.

C*)e*o L+ R(-&,' N 3202006CG4  ( ,-*7-) % A*') % C-)/-&  & N*/+& 1.6 ))+&*) 7/,'(+ & ('8')  E7 )*)u7a o /u6c*o6a*o 8e,*>6a8o

8e'e eco6oce coo e7ee6)o e,e6c*a7 7a co-e)e6c*a -o/e,*o6a7 8e7 -e,o6a7 aco8e co6 7a, /u6c*o6e, y e,-o6,a'*7*8a8e, a,*>6a8a, e6 7a, e6)*8a8e, 8e7 E,)a8o.

Cau,a +&)+ % &+ %'>(' % &-( '()/*)-( % 8()' *','7+& &+( ,+&( (- & /8&+*)- % -/8+'+,' ! >,'-( ! & *++& % -/8+'+,' ! >,'-(. E &+( ,+&( ( *+/,+ &+( >,'-(  ,*7& ,+%+ =/+ % + )'%+% ! >,'-( % ,+%+ - % &-( )/+++%-/(.

E/ec)o E& %(,--,'*')- % &+( >,'-( )' ,-*- >,)- &+ - -),' % &-( -)';-( )/++%-( ! ++ 7/-%,)';'%+% % &-( )/+++%-/( %& =/+.

Coe6)a*o, yo Ac7aac*o6e, L+ C-*'(' % A%')-/'+  ,*7&'*')- % &+ N-/*+ % A%')-/'+ G/+*)+& NAGU 3.60 C-*',+,' % H+&&+8-(4 +7/-+%+ *%'+) R(-&,' % C-)/+&-/+ N 2$<2000 CG % >,+ " % D','*/ %& 2000 ,-*', &+( -(/;+,'-( + &-( ('8')( >,'-+/'-(:

E7 S. Go6a7e, Ro8>ue Lu*,  ( ,-%',' %  > % &+ O>','+ % )(-//+4  ( I>-/* N? 005 – 2011 – MPHQTESORERIA % >,+ 1$ % ()'*/ %& 2012 (+&+:  &+ ->','+ '- //'*')- % + ,-7'+ %& RO ! & MO + &+ 8/,'+ (' *+/8- ( '- ,+(- -*'(- + %',- //'*')-. A%*=( (+&+  &+( >,'-( % %(*7+ & &+ ->','+ - (- +%+ ,-*7&',+%+(  (+ ,(+/'+(  ,--,+ (( >,'-( &-( )/+++%-/(

E+a7uac*<6 8e De,ca>o, E & %(,+/8- 7/()+%- 7-/ & S. Go6a7e, Ro8>ue Lu*,  ( ,-%',' % J> % &+ O>','+ % )(-//+4 ( %)/*'+  - %*()/+ %-,*)+%+*) & //'*')- /+&'+%- + &+ 8/,'+ 7-/ 7-%/ -)/  + ,-7'+ %& RO ! MO.

De)e*6ac*<6 8e Re,-o6,a'*7*8a8e, C-*- ( 7% +7/,'+/4  & ,-*)+/'- >-/*&+%-4 - %(;'/)@+ &-( ,-( -(/;+%-(4 7-/ &-  &( +('() /(7-(+'&'%+% A%*''()/+)';+ + &-( ('8')( >,'-+/'-(  ( %)+&&+:  A& (-/  Go6a7e, Ro8>ue Lu*, E ( ,-%',' % J> % &+ O>','+ % )(-//+ & +('() /(7-(+'&'%+% +%*''()/+)';+4 +& +/ ',*7&'%- (( >,'-( %)/*'+%+(  & M++& % O/8+'+,' ! ,'-(  & +/),&15 %-% ( (+&+  &-( >( % ->','+ % 7/-*-;/ &+ %'>(' % &-( '()/*)-( % 8()'  7/*')+ + &-( %*=( )/+++%-/( % ,+%+ =/+ /+&'+/ +%,+%+*) (( >,'-(.  A& (-/  Ro8>ue Ro8>ue V*ce6)e E ( ,-%',' % 8/) *','7+& & +('() /(7-(+'&'%+% +%*''()/+)';+4 +& +/ ',*7&'%(( >,'-( %)/*'+%+(  & M++& % O/8+'+,' ! ,'-(  & +/),&- 2" */+& < %-% ( ()+&,  & 8/) *','7+& )' &+ >,' % ,-)/-&+/ ! ;+&+/ &+ 8()' +%*''()/+)';+4 >'+,'/+ ! ,-*',+ % &+ *','7+&'%+% ! %'(7-/ &+( *%'%+( ,-//,)';+( ,(+/'+(.

CONCLUSION D &+ /;'(' >,)+%+ + &-( %-,*)-( ! %(,+/8-( >,)+%-( ,-//(7-%')( +& E+* E(7,'+& >,)+%- + &+ U'%+% % )(-//+ ,-,&'*-(: 4 & 7/(-+& % &+ '%+% % )(-//+ %(,--, 7-/ &+( >,'-(  %(*7+ !+  - ,)+ ,- &-( %-,*)-(  ,-)' %',+ '>-/*+,'4 )'%- /(7-(+'&'%+%( 7+/+ () ,- %& 8/) *','7+& ! & > % &+ '%+% % )(-//+. KO',e+ac*<6 $.

RECOMENDACION D ,->-/*'%+% ,- &- ()+&,'%-  & +/),&- N 1$ ','(-  % &+ L! N 2""#$ L! O/8=',+ %& S'()*+ N+,'-+& % C-)/-& ! % &+ C-)/+&-/+ G/+& % &+ R7@&',+4  *F/')- % &+ O(/;+,' ! C-,&('-(  ( 7-  & 7/() I>-/*4 ( >,)@+ &+( ('8')( /,-*%+,'-(:

AL ALCALDE DE LA MUNICIPALIDAD PROVINCIAL DE HUARAZ 1.  ( & 7/()  **-/=%* % +*-()+,' +& S/. Go6a7e, Ro8>ue Lu*,  ( ,-%',' % J> % &+ O>','+ % I>-/*=)',+ 7-/ +/  -*')'%- (( >,'-(4 %)/*'+%+(  & M++& % O/8+'+,' ! ,'-(. 2.  ( & 7/()  **-/=%* % +*-()+,' +& S/. Ro8>ue Ro8>ue V*ce6)e  ( ,-%',' % J> % &+ O>','+ % I>-/*=)',+ 7-/  +/ -*')'%- (( >,'-(4 %)/*'+%+(  & M++& % O/8+'+,' ! ,'-( 3.  '()+ + *-/ &+ % ,-*',+,'  '>-/*+,' )/ &+ 8/,'+ *','7+& ! &-( %*=( '%+%( % &+ )'%+%

ANE;OS A6e9o N#$ C+%/- ,- &-( N-*/( ! +7&&'%-(4 %'/,,'4 ,+/8- ! N % /(-&,' % &-( >,'-+/'-( '*7&',+%-( %& 7/'-%- ;+&+%-4 +( ,-*- & @*/- % &+ O(/;+,'. A6e9o N#" M*-/=%* % C-)/-& ( /+&'+ ! ;+ +& T')&+/ % &+ E)'%+% %/+) &+ )+7+ % &+ E,,' %& I>-/* % A%')-/'+4 7+/+  (+ '*7&*)+%-  )'*7- /+&.

 Ao 8e 7a I6)e>ac*<6 Nac*o6a7 y e7 Reco6oc**e6)o 8e Nue,)a D*+e,*8a8 MEMORANDUM N ##$="#$"=SQJSOA A

: (/. &+%'*'/ M+ '&&+//+& A&,+&% % &+ M','7+&'%+% P/-;','+& % H+/+.

ASUNTO

: C-*',+,' % H+&&+8-(.

RE1ERENCIA

:  NAGU 3.60 “C-*',+,' % H+&&+8-(”4 R(-&,' % &+ C-)/+&-/+ N 3$<  2010CG.

1ECHA

: H+/+4 20 -,)/ % 2012 .

P-/ & 7/() * %'/'- + U%.4 ,- /&+,' +& E+* E(7,'+& + &+ =/+ % '>-/*=)',+ 7/'-%- 20104 7/-8/+*+%-  & P&+ A+& % C-)/-& 20124 !  ,*7&'*')- + &+ N-/*+ % A%')-/'+ G/+*)+& % &+ />/,'+4 +8% ( ,--,'*')- &-( H+&&+8-( % A%')-/'+4  ,-()+ %  01 >-&'-4 ,!-( ,-( ,-*7/% + ;()/+( >,'-(.

E )+& ()'%-4 +8/+%,/F ( ('/;+ +&,++/  >-/*+ '%';'%+& ! %'/,)+ + &+ O>','+ %& /8+- % C-)/-& I()'),'-+& % &+ E)'%+%4 (( +,&+/+,'-( ! %(,+/8-( (())+%-( %-,*)+%+*)4 %)/- %  -7ao ?9*o 8e )e, K#& 8a, 8e ec*'*8o + >' % 7/*')'/-( ( /(7,)';+ ;+&+,'. E '*7-/)+) (+&+/  % - /,''/( /(7()+ +&8+4  7&+(+&+%-4 F()+ ,'/,()+,'+ (/= /;&+%+  & '>-/* >'+&4 +( ,-*- &-( ,-( *+)/'+ % +&&+8-. A('*'(*-4 ,+ 7)+&'+/  %'%- + &+ +)/+&+ ,->'%,'+& % ( )/+)+*')-4 %/= *+)/ ()/',)+ /(/;+ (-/ & ,-)'%- %& 7/() %-,*)-.  A))+*)

C,.  A/,';- SOA

Ao 8e 7a I6)e>ac*<6 Nac*o6a7 y e7 Reco6oc**e6)o 8e Nue,)a D*+e,*8a8 MEMORANDUM N ##"="#$$= SQJSOA A

: CCPC. R-%/8 R-%/8 ',) G/) M','7+& % &+ M','7+&'%+% P/-;','+& % H+/+.

ASUNTO

: C-*',+,' % H+&&+8-(.

RE1ERENCIA : NAGU 3.60 “C-*',+,' % H+&&+8-(”4 R(-&,' % &+ C-)/+&-/+ N 3$<  2010CG. 1ECHA

: H+/+4 20 -,)/ % 2012.

P-/ & 7/() * %'/'- + U%.4 ,- /&+,' +& E+* E(7,'+& + &+ +/+ % '>-/*=)',+ 7/'-%- 20104 7/-8/+*+%-  & P&+ A+& % C-)/-& 20114 !  ,*7&'*')- + &+ N-/*+ % A%')-/'+ G/+*)+& % &+ />/,'+4 +8% ( ,--,'*')- &-( H+&&+8-( % A%')-/'+4  ,-()+ %  01 >-&'-4 ,!-( ,-( ,-*7/% + ;()/+( >,'-(.

E )+& ()'%-4 +8/+%,/F ( ('/;+ +&,++/  >-/*+ '%';'%+& ! %'/,)+ + &+ O>','+ %& /8+- % C-)/-& I()'),'-+& % &+ E)'%+%4 (( +,&+/+,'-( ! %(,+/8-( (())+%-( %-,*)+%+*)4 %)/- %  -7ao ?9*o 8e )e, K#& 8a, 8e ec*'*8o + >' % 7/*')'/-( ( /(7,)';+ ;+&+,'. E '*7-/)+) (+&+/  % - /,''/( /(7()+ +&8+4  7&+(+&+%-4 F()+ ,'/,()+,'+ (/= /;&+%+  & '>-/* >'+&4 +( ,-*- &-( ,-( *+)/'+ % +&&+8-. A('*'(*-4 ,+ 7)+&'+/  %'%- + &+ +)/+&+ ,->'%,'+& % ( )/+)+*')-4 %/= *+)/ ()/',)+ /(/;+ (-/ & ,-)'%- %& 7/() %-,*)-.  A))+*) C,.  A/,';- SOA ------------------------------------------------ C&P&C&C LI+ TORRES PERE+& Su"r*i-or