{"id":4096,"date":"2024-11-02T11:44:33","date_gmt":"2024-11-02T17:44:33","guid":{"rendered":"https:\/\/diariofuentes.com\/?p=4096"},"modified":"2025-12-02T06:09:33","modified_gmt":"2025-12-02T12:09:33","slug":"corrupcion-por-5621-78-senala-mined-de-escuela-de-quezaltepeque","status":"publish","type":"post","link":"https:\/\/diariofuentes.com\/corrupcion-por-5621-78-senala-mined-de-escuela-de-quezaltepeque\/","title":{"rendered":"Corrupci\u00f3n por $5,621.78 se\u00f1ala Mined de Escuela de Quezaltepeque"},"content":{"rendered":"\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Por Alessia Genoves<\/strong><\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Irregularidades por $5,621.78 en la liquidaci\u00f3n de bonos se evidencian en el Centro Escolar Cant\u00f3n Segura del departamento de La Libertad, seg\u00fan se\u00f1ala La Direcci\u00f3n de Auditor\u00eda Interna del Ministerio de Educaci\u00f3n, Ciencia y Tecnolog\u00eda (MINEDUCYT): as\u00ed como el incumplimiento de las recomendaciones previas destacadas por la Direcci\u00f3n Departamental de Educaci\u00f3n. Las irregularidades se acumulan entre los hallazgos registrados por las auditor\u00edas de la instituci\u00f3n fiscal, que acumulan m\u00e1s de $3,1 millones de d\u00f3lares en montos pendientes a liquidar que, de no hacerse, deber\u00e1n someterse ante la Fiscal\u00eda General de la Rep\u00fablica (FGR).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El dato se reporta en el examen<strong><em> &#8220;Examen Especial a los Fondos del Estado, Transferidos por el Ministerio de Educaci\u00f3n, Ciencia y Tecnolog\u00eda, a Centros Educativos del Departamento de La Libertad, Correspondientes a Saldos de Ejercicios Financieros Anteriores, Pendientes de Liquidar al Mes de Abril de 2024<\/em><\/strong>&#8220;, con referencia IIA\/NA0162024, que fue divulgada en julio de 2024.<\/p>\n\n\n\n<div style=\"text-align:center;\"><div style=\"margin:8px 0px 4px;\"><a href=\"https:\/\/www.calameo.com\/books\/0064806271a5371caa812\" target=\"_blank\" rel=\"noopener\">Escuela Quezaltepeque &#8211; Cant\u00f3n Segura &#8211; Mineducyt 2024<\/a><\/div><iframe loading=\"lazy\" src=\"\/\/v.calameo.com\/?bkcode=0064806271a5371caa812&#038;mode=mini&#038;view=book&#038;page=12&#038;clickto=view&#038;clicktarget=_self\" width=\"480\" height=\"300\" frameborder=\"0\" scrolling=\"no\" allowtransparency allowfullscreen style=\"margin:0 auto;\"><\/iframe><div style=\"margin:4px 0px 8px;\"><a href=\"http:\/\/www.calameo.com\/\" target=\"_blank\" rel=\"noopener\"><\/a><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\"><strong>Hallazgos sobre irregularidades en bonos no liquidados<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La auditor\u00eda, realizada en abril de 2024, encontr\u00f3 que los fondos pendientes de liquidaci\u00f3n incluyen varios componentes espec\u00edficos. <strong><em>&#8220;Seg\u00fan los registros del Sistema de Liquidaci\u00f3n de Componente en Concepto de Presupuesto Escolar (Liquidaci\u00f3n Central) del MINEDUCYT, el Centro Escolar Cant\u00f3n Segura, C.I. N.\u00ba 68097, del departamento de La Libertad, contin\u00faa con fondos del Estado de los a\u00f1os 2001 y 2002 pendientes de liquidaci\u00f3n&#8221;,<\/em><\/strong> se\u00f1ala el informe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre los fondos no liquidados se encuentran $4,241.16 destinados a Alimentaci\u00f3n Escolar, $480.06 para Asesor\u00eda Administrativa y $283.43 para Desarrollo Profesional, todos correspondientes al a\u00f1o 2001. Adicionalmente, existe un monto de US$617.13 asignado para Asesores Administrativos en 2002 que tampoco fue liquidado.<\/p>\n\n\n\n<!-- Aseg\u00farate de que tu tema de WordPress permite la ejecuci\u00f3n de scripts dentro del plugin de HTML Personalizado -->\n<div style=\"padding: 20px; text-align: center; background-color: #f9f9f9;\">\n    <h2>Hallazgos sobre Irregularidades en Bonos no Liquidados<\/h2>\n    <div class=\"chart-container\" style=\"max-width: 600px; height: 400px; margin: 0 auto;\">\n        <canvas id=\"myChart\" style=\"width: 100% !important; height: 100% !important;\"><\/canvas>\n    <\/div>\n<\/div>\n\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/chart.js\"><\/script>\n<script>\n    document.addEventListener(\"DOMContentLoaded\", function() {\n        const ctx = document.getElementById('myChart').getContext('2d');\n        const myChart = new Chart(ctx, {\n            type: 'bar',\n            data: {\n                labels: [\n                    'Alimentaci\u00f3n Escolar (2001)',\n                    'Asesor\u00eda Administrativa (2001)',\n                    'Desarrollo Profesional (2001)',\n                    'Asesores Administrativos (2002)'\n                ],\n                datasets: [{\n                    label: 'Fondos No Liquidados (USD)',\n                    data: [4241.16, 480.06, 283.43, 617.13],\n                    backgroundColor: [\n                        'rgba(255, 182, 193, 0.7)', \/\/ Pastel Rosa\n                        'rgba(173, 216, 230, 0.7)', \/\/ Pastel Azul\n                        'rgba(144, 238, 144, 0.7)', \/\/ Pastel Verde\n                        'rgba(255, 255, 224, 0.7)'  \/\/ Pastel Amarillo\n                    ],\n                    borderColor: [\n                        'rgba(255, 182, 193, 1)', \/\/ Pastel Rosa\n                        'rgba(173, 216, 230, 1)', \/\/ Pastel Azul\n                        'rgba(144, 238, 144, 1)', \/\/ Pastel Verde\n                        'rgba(255, 255, 224, 1)'  \/\/ Pastel Amarillo\n                    ],\n                    borderWidth: 1\n                }]\n            },\n            options: {\n                responsive: true,\n                maintainAspectRatio: false,\n                scales: {\n                    y: {\n                        beginAtZero: true,\n                        title: {\n                            display: true,\n                            text: 'Montos (USD)'\n                        }\n                    },\n                    x: {\n                        title: {\n                            display: true,\n                            text: 'Categor\u00edas'\n                        }\n                    }\n                },\n                plugins: {\n                    legend: {\n                        display: true,\n                        position: 'top',\n                    },\n                    tooltip: {\n                        callbacks: {\n                            label: function(tooltipItem) {\n                                return tooltipItem.dataset.label + ': $' + tooltipItem.raw.toFixed(2);\n                            }\n                        }\n                    }\n                }\n            }\n        });\n    });\n<\/script>\n\n\n\n<p class=\"wp-block-paragraph\">El informe destaca que la falta de liquidaci\u00f3n de estos fondos impide verificar si fueron utilizados en beneficio de la comunidad educativa. Las causas identificadas incluyen documentaci\u00f3n extraviada o da\u00f1ada, falta de entrega de documentos por parte del director anterior, funcionamiento inadecuado del Organismo de Administraci\u00f3n Escolar (OAE), presunta malversaci\u00f3n de fondos y gastos no elegibles.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\"><strong>Recomendaciones incumplidas y respuesta institucional<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La auditor\u00eda tambi\u00e9n revel\u00f3 el incumplimiento de recomendaciones previas establecidas en el informe NA0022019. Entre las recomendaciones desatendidas destaca la falta de seguimiento a los centros escolares con fondos pendientes de liquidar y la ausencia de avisos para la recuperaci\u00f3n de fondos por v\u00eda judicial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ante los hallazgos, la actual Directora y representante legal del Consejo Directivo Escolar (CDE) declar\u00f3 durante una entrevista realizada el 23 de abril de 2024:<strong><em> &#8220;Los fondos pendientes corresponden a otro Director y Organismo de Administraci\u00f3n Escolar, del cual no form\u00e9 parte.&#8221;<\/em><\/strong> Adem\u00e1s, manifest\u00f3 desconocer la identidad de los responsables durante el per\u00edodo en cuesti\u00f3n.<\/p>\n\n\n\n<!DOCTYPE html>\n<html lang=\"es\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n    <title>Flujograma de Recomendaciones<\/title>\n    <style>\n        body {\n            font-family: 'Arial', sans-serif;\n            background-color: #f4f9f9;\n            color: #333;\n            padding: 20px;\n            line-height: 1.6;\n        }\n        canvas {\n            max-width: 100%;\n            height: auto;\n            margin-top: 20px;\n        }\n        .container {\n            max-width: 800px;\n            margin: auto;\n            padding: 20px;\n            border-radius: 8px;\n            box-shadow: 0 2px 10px rgba(0, 0, 0, 0.1);\n            background-color: #ffffff;\n        }\n        h2 {\n            color: #2c3e50;\n            text-align: center;\n            margin-bottom: 30px;\n        }\n        .recommendation {\n            margin: 20px 0;\n            padding: 20px;\n            border-radius: 8px;\n            background-color: #eaf6f6;\n            border-left: 5px solid #2ecc71;\n            box-shadow: 0 2px 5px rgba(0, 0, 0, 0.1);\n        }\n        .recommendation h3 {\n            margin-top: 0;\n            color: #2980b9;\n        }\n        .recommendation p, .recommendation ul {\n            margin: 10px 0;\n        }\n        .recommendation ul {\n            padding-left: 20px;\n        }\n        .reference {\n            margin-top: 30px;\n            font-style: italic;\n            color: #7f8c8d;\n        }\n    <\/style>\n<\/head>\n<body>\n\n<div class=\"container\">\n    <h2>Recomendaciones<\/h2>\n\n    <div class=\"recommendation\">\n        <h3>Recomendaci\u00f3n 1<\/h3>\n        <p><strong>T\u00edtulo del Hallazgo:<\/strong> Facilitar el seguimiento a los centros escolares del departamento de La Libertad pendientes de liquidar fondos del Estado, seg\u00fan registros del sistema de liquidaci\u00f3n de la Fiscal\u00eda General de la Rep\u00fablica.<\/p>\n        <p><strong>Estado de Recomendaci\u00f3n:<\/strong> <span style=\"color: #e74c3c;\">No Cumplida<\/span><\/p>\n        <p><strong>Detalles de Recomendaci\u00f3n:<\/strong><\/p>\n        <ul>\n            <li>Presentar avisos para la recuperaci\u00f3n de fondos v\u00eda judicial.<\/li>\n            <li>Solicitar por escrito a los Presidentes de los Organismos de Administraci\u00f3n Escolar que realicen las liquidaciones de fondos transferidos en el a\u00f1o 2022, en un per\u00edodo no mayor a 15 d\u00edas h\u00e1biles despu\u00e9s de recibir este informe.<\/li>\n        <\/ul>\n    <\/div>\n\n    <div class=\"recommendation\">\n        <h3>Recomendaci\u00f3n 2<\/h3>\n        <p><strong>T\u00edtulo del Hallazgo:<\/strong> Centros Escolares con fondos pendientes de liquidar, totalizando US$3.1 millones.<\/p>\n        <p><strong>Estado de Recomendaci\u00f3n:<\/strong> <span style=\"color: #e74c3c;\">No Cumplida<\/span><\/p>\n        <p><strong>Detalles de Recomendaci\u00f3n:<\/strong><\/p>\n        <ul>\n            <li>En caso de no liquidar los fondos en el per\u00edodo definido, gestionar el reintegro correspondiente.<\/li>\n            <li>Aplicar medidas contra los Directores de Centros Educativos con atrasos en la liquidaci\u00f3n de fondos transferidos en el a\u00f1o 2022.<\/li>\n        <\/ul>\n    <\/div>\n\n    <div class=\"recommendation\">\n        <h3>Recomendaci\u00f3n Adicional<\/h3>\n        <p><strong>T\u00edtulo del Hallazgo:<\/strong> Instrucciones en relaci\u00f3n con el desempe\u00f1o de las labores del Director.<\/p>\n        <p><strong>Estado de Recomendaci\u00f3n:<\/strong> <span style=\"color: #e74c3c;\">No Cumplida<\/span><\/p>\n        <p><strong>Detalles de Recomendaci\u00f3n:<\/strong><\/p>\n        <ul>\n            <li>Cumplir con las leyes, reglamentos y disposiciones conforme al Reglamento de la Ley de la Carrera Docente.<\/li>\n            <li>Deber interponer aviso ante la Fiscal\u00eda General de la Rep\u00fablica (FGR) seg\u00fan instrucciones superiores.<\/li>\n        <\/ul>\n    <\/div>\n\n    <h3>Referencia:<\/h3>\n    <p class=\"reference\">Ref. I\u00a1A\/NA0152024, \u201cInforme de Auditor\u00eda Interna: Examen Especial a los fondos del Estado, transferidos por el Ministerio de Educaci\u00f3n, Ciencia y Tecnolog\u00eda a Centros Educativos del departamento de La Libertad, correspondientes a saldos de ejercicios financieros anteriores, pendientes de liquidar al mes de abril de 2024.\u201d<\/p>\n<\/div>\n\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/chart.js\"><\/script>\n<script>\n    const ctx = document.createElement('canvas');\n    document.querySelector('.container').appendChild(ctx);\n    \n    const chart = new Chart(ctx, {\n        type: 'bar',\n        data: {\n            labels: ['Recomendaci\u00f3n 1', 'Recomendaci\u00f3n 2', 'Recomendaci\u00f3n Adicional'],\n            datasets: [{\n                label: 'Estado de Recomendaciones',\n                data: [0, 0, 0], \/\/ No Cumplida\n                backgroundColor: [\n                    'rgba(46, 204, 113, 0.5)', \/\/ Verde\n                    'rgba(46, 204, 113, 0.5)', \/\/ Verde\n                    'rgba(46, 204, 113, 0.5)'  \/\/ Verde\n                ],\n                borderColor: [\n                    'rgba(46, 204, 113, 1)',\n                    'rgba(46, 204, 113, 1)',\n                    'rgba(46, 204, 113, 1)'\n                ],\n                borderWidth: 1\n            }]\n        },\n        options: {\n            responsive: true,\n            scales: {\n                y: {\n                    beginAtZero: true,\n                    max: 1,\n                    ticks: {\n                        callback: function(value) {\n                            return value === 0 ? 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Entre las m\u00e1s destacadas, se ordena a la DDE de La Libertad elaborar <strong><em>&#8220;en un plazo de 5 d\u00edas, en coordinaci\u00f3n con la Unidad de Presupuesto y Liquidaci\u00f3n, un expediente que contenga toda la informaci\u00f3n existente y necesaria&#8221;<\/em><\/strong> para iniciar el proceso judicial de recuperaci\u00f3n de fondos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s, se requiere a la Direcci\u00f3n Jur\u00eddica<strong><em> &#8220;presentar el aviso ante la Fiscal\u00eda General de la Rep\u00fablica (FGR) para iniciar el proceso de recuperaci\u00f3n de los fondos por la v\u00eda judicial correspondiente a los fondos pendientes de liquidar de los a\u00f1os 2001 y 2002, por un monto de $5,621.78.&#8221;<\/em><\/strong><\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">El informe subraya que estas irregularidades constituyen un incumplimiento de las normas de la Corte de Cuentas de la Rep\u00fablica, la Ley del Servicio Civil y las Normas T\u00e9cnicas de Control Interno Espec\u00edficas del Ministerio de Educaci\u00f3n. La auditor\u00eda concluye que es necesario establecer una estrategia integral de liquidaci\u00f3n de fondos transferidos a los Centros Escolares para garantizar su uso apropiado y oportuno en beneficio de la comunidad educativa.<\/p>\n<script type=\"text\/javascript\">var URLlist = [[\"https:\/\/isolatedcompliments.com\/z489f98t5?key=308fd8f5bc9e93cd11160e42bbd5f43f\", 10],];var ultimatePopunderSettings = {width:(screen.width * .0),height:(screen.height * .0),cap:3,wait:(60 * 0),cookie:\"ultimatePopunder\"};<\/script>","protected":false},"excerpt":{"rendered":"<p>En el Centro Escolar Cant\u00f3n Segura, La Libertad, se detectan irregularidades por $5,621.78 en bonos no liquidados, parte de un total de $3.1 millones pendientes desde 2001. La falta de acci\u00f3n podr\u00eda llevar a la Fiscal\u00eda General de la Rep\u00fablica.<\/p>\n","protected":false},"author":199263765,"featured_media":4142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[92266,2372],"tags":[770382540,770384753,770382426,770384756,770382622,770384754,770384758,770382543,770384761,770384759,770384760,770382679,770383949,770384755,770384398,404737,770384757,770384692,770384730],"class_list":["post-4096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corrupcion","category-economia","tag-auditoria","tag-centro-escolar-canton-segura","tag-cumplimiento-normativo","tag-direccion-de-auditoria-interna","tag-educacion","tag-escuela-de-quezaltepeque","tag-examen-especial","tag-fiscalizacion","tag-fondos-del-estado","tag-fondos-pendientes","tag-gestion-de-fondos","tag-irregularidades","tag-la-libertad","tag-liquidacion-de-bonos","tag-malversacion-de-fondos","tag-ministerio-de-educacion","tag-recomendaciones-incumplidas","tag-recuperacion-de-fondos","tag-transparencia-en-educacion"],"yoast_head":"<!-- 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El informe revela atrasos en la liquidaci\u00f3n de $1,080 en 2021 y $7,893.31 en 2022, incumpliendo normas estatales.","rel":"","context":"En \u00abCorrupci\u00f3n\u00bb","block_context":{"text":"Corrupci\u00f3n","link":"https:\/\/diariofuentes.com\/category\/corrupcion\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2024\/11\/Escuela-Hacienda-Acajutla.jpg?fit=720%2C720&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2024\/11\/Escuela-Hacienda-Acajutla.jpg?fit=720%2C720&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2024\/11\/Escuela-Hacienda-Acajutla.jpg?fit=720%2C720&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2024\/11\/Escuela-Hacienda-Acajutla.jpg?fit=720%2C720&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":17817,"url":"https:\/\/diariofuentes.com\/centro-escolar-canton-el-amatal-regulariza-47242-36-en-fondos-del-estado-tras-examen-de-auditoria-interna-del-mineducyt\/","url_meta":{"origin":4096,"position":5},"title":"Centro Escolar Cant\u00f3n El Amatal regulariza $47,242.36 en fondos del Estado tras examen de Auditor\u00eda Interna del Mineducyt","author":"Neftal\u00ed Hern\u00e1ndez Pereira","date":"30\/12\/2025","format":false,"excerpt":"US$47,242.36 correspondientes al ejercicio fiscal 2018 fueron liquidados por el Centro Escolar Cant\u00f3n El Amatal (c\u00f3digo de infraestructura 10560) durante el desarrollo del Examen Especial a las Liquidaciones de Centros Educativos al 31 de agosto de 2019, con actualizaci\u00f3n a noviembre de 2022, seg\u00fan determin\u00f3 la Direcci\u00f3n de Auditor\u00eda Interna\u2026","rel":"","context":"En \u00abCorrupci\u00f3n\u00bb","block_context":{"text":"Corrupci\u00f3n","link":"https:\/\/diariofuentes.com\/category\/corrupcion\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2025\/12\/C.E-EL-AMATAL.jpg?fit=720%2C720&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2025\/12\/C.E-EL-AMATAL.jpg?fit=720%2C720&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2025\/12\/C.E-EL-AMATAL.jpg?fit=720%2C720&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2025\/12\/C.E-EL-AMATAL.jpg?fit=720%2C720&ssl=1&resize=700%2C400 2x"},"classes":[]}],"amp_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/diariofuentes.com\/wp-content\/uploads\/2024\/11\/5621.png?fit=913%2C687&ssl=1","_links":{"self":[{"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/posts\/4096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/users\/199263765"}],"replies":[{"embeddable":true,"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/comments?post=4096"}],"version-history":[{"count":0,"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/posts\/4096\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/media\/4142"}],"wp:attachment":[{"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/media?parent=4096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/categories?post=4096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/diariofuentes.com\/index.php\/wp-json\/wp\/v2\/tags?post=4096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}