{"id":4864,"date":"2024-11-19T12:57:13","date_gmt":"2024-11-19T18:57:13","guid":{"rendered":"https:\/\/diariofuentes.com\/?p=4864"},"modified":"2025-05-15T02:04:42","modified_gmt":"2025-05-15T08:04:42","slug":"parvularia-de-acajutla-irregularidades-por-16738-50","status":"publish","type":"post","link":"https:\/\/diariofuentes.com\/parvularia-de-acajutla-irregularidades-por-16738-50\/","title":{"rendered":"Parvularia de Acajutla: irregularidades por $16,738.50"},"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\">La Direcci\u00f3n de Auditor\u00eda Interna del Ministerio de Educaci\u00f3n, Ciencia y Tecnolog\u00eda (MINEDUCYT) revel\u00f3 graves irregularidades en la administraci\u00f3n de fondos estatales en la Escuela de Educaci\u00f3n Parvularia de Acajutla, identificada con el c\u00f3digo 10570. El informe de auditor\u00eda IA\/NA0302022 detect\u00f3 fondos no liquidados por $16,738.50 correspondientes al per\u00edodo 2014-2019, liquidaciones extempor\u00e1neas por $6,549.00 de los a\u00f1os 2015-2016, y tres bonos del 2023 en riesgo de liquidaci\u00f3n tard\u00eda por $1,710.00.<\/p>\n\n\n\n<div style=\"text-align:center;\"><div style=\"margin:8px 0px 4px;\"><a href=\"https:\/\/www.calameo.com\/books\/006480627215f47b3eae9\" target=\"_blank\">Parvularia De Acajutla Irregularidades<\/a><\/div><iframe loading=\"lazy\" src=\"\/\/v.calameo.com\/?bkcode=006480627215f47b3eae9&#038;mode=mini&#038;page=16&#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\"><\/a><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\"><strong>Fondos no justificados y liquidaciones tard\u00edas<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La auditor\u00eda revel\u00f3 que la administraci\u00f3n escolar mantuvo sin liquidar fondos estatales destinados principalmente a operaci\u00f3n, funcionamiento y salarios entre 2014 y 2019. Entre las irregularidades m\u00e1s significativas destaca que en 2014 no se liquidaron $2,730.00 para funcionamiento del centro escolar, mientras que en 2015 la cifra no justificada para el mismo rubro ascendi\u00f3 a $2,808.00. Durante 2016, quedaron sin liquidar $2,710.50 distribuidos entre funcionamiento y salarios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Detalle de los Bonos Liquidados:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table has-small-font-size\"><table class=\"has-fixed-layout\"><thead><tr><th>A\u00f1o<\/th><th>Nombre del Bono<\/th><th>Monto Liquidado (US$)<\/th><\/tr><\/thead><tbody><tr><td>2015<\/td><td>Dotaci\u00f3n de uniformes, zapatos y \u00fatiles escolares (R1oU)<\/td><td>1,816.00<\/td><\/tr><tr><td>2015<\/td><td>Dotaci\u00f3n de uniformes, zapatos y \u00fatiles escolares (R2oU)<\/td><td>1,816.00<\/td><\/tr><tr><td>2016<\/td><td>Dotaci\u00f3n de uniformes, zapatos y \u00fatiles escolares (R1oU)<\/td><td>1,458.50<\/td><\/tr><tr><td>2016<\/td><td>Dotaci\u00f3n de uniformes, zapatos y \u00fatiles escolares (R2oU)<\/td><td>1,458.50<\/td><\/tr><tr><td><\/td><td><strong>Total<\/strong><\/td><td><strong>6,549.00<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">El informe se\u00f1ala que para los a\u00f1os 2017-2019, los montos no liquidados alcanzaron $4,364.00, $2,340.00 y $4,336.00 respectivamente, incluyendo un proyecto adicional del Plan El Salvador Seguro por $1,970.00 en 2019. Adicionalmente, se identific\u00f3 la liquidaci\u00f3n extempor\u00e1nea de cuatro bonos correspondientes a &#8220;Dotaci\u00f3n de uniformes, zapatos y \u00fatiles escolares&#8221; de 2015 y 2016, por un total de $6,549.00, los cuales fueron justificados hasta el 21 de febrero de 2023.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Tabla No. 3: Bonos no liquidados (2014-2019)<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table has-small-font-size\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>A\u00f1o<\/strong><\/th><th><strong>Nombre del Bono<\/strong><\/th><th><strong>Monto No Liquidado (US$)<\/strong><\/th><\/tr><\/thead><tbody><tr><td>2014<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2014, Funcionamiento<\/td><td>2,730.00<\/td><\/tr><tr><td>2015<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2015, Funcionamiento<\/td><td>2,808.00<\/td><\/tr><tr><td>2016<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2016, Funcionamiento<\/td><td>502.86<\/td><\/tr><tr><td>2016<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2016, Funcionamiento<\/td><td>1,997.64<\/td><\/tr><tr><td>2016<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2016, Salarios<\/td><td>210.00<\/td><\/tr><tr><td>2017<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2017, Salarios<\/td><td>105.00<\/td><\/tr><tr><td>2017<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2017, Funcionamiento<\/td><td>1,709.00<\/td><\/tr><tr><td>2018<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2018, Salarios<\/td><td>210.00<\/td><\/tr><tr><td>2018<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2018, Funcionamiento<\/td><td>2,130.00<\/td><\/tr><tr><td>2019<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2019, Salarios<\/td><td>210.00<\/td><\/tr><tr><td>2019<\/td><td>Operaci\u00f3n y Funcionamiento C.E. 2019, Funcionamiento<\/td><td>2,156.00<\/td><\/tr><tr><td>2019<\/td><td>Proyecto adicional: Apoyo al Plan El Salvador Seguro<\/td><td>1,970.00<\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td><\/td><td><strong>16,738.50<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\"><strong>Infracciones y Alegatos de la Administraci\u00f3n<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La actual directora del centro educativo atribuy\u00f3 las irregularidades a &#8220;p\u00e9rdida o da\u00f1o de documentaci\u00f3n&#8221; y &#8220;falta de transferencia adecuada de informaci\u00f3n entre directores&#8221;, seg\u00fan consta en el informe. A pesar de que la Junta de la Carrera Docente otorg\u00f3 plazos para regularizar las liquidaciones, estos no fueron cumplidos durante la gesti\u00f3n de la exdirectora.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La auditor\u00eda identific\u00f3 incumplimiento de m\u00faltiples marcos legales, incluyendo la Ley de la Corte de Cuentas de la Rep\u00fablica, la Ley de la Carrera Docente y el Reglamento de Normas T\u00e9cnicas de Control Interno Espec\u00edficas del MINEDUCYT.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Resumen de Liquidaciones por A\u00f1o<\/strong><\/h3>\n\n\n\n<figure style=\"font-size:8px\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>A\u00f1o<\/strong><\/th><th><strong>Departamento<\/strong><\/th><th><strong>Municipio<\/strong><\/th><th><strong>Entidad Educativa<\/strong><\/th><th><strong>Componente<\/strong><\/th><th><strong>Fecha de Liquidaci\u00f3n<\/strong><\/th><th><strong>Monto<\/strong><\/th><th><strong>Estado<\/strong><\/th><\/tr><\/thead><tbody><tr><td>2014<\/td><td>Sonsonate<\/td><td>Acajutla<\/td><td>Escuela de Educaci\u00f3n Parvularia &#8220;De Acajutla&#8221;<\/td><td>Utiles Escolares, Uniformes y Zapatos<\/td><td>01\/09\/2017<\/td><td>3,462.50<\/td><td>Condicionado<\/td><\/tr><tr><td>2015<\/td><td>Sonsonate<\/td><td>Acajutla<\/td><td>Escuela de Educaci\u00f3n Parvularia &#8220;De Acajutla&#8221;<\/td><td>Operaci\u00f3n y Funcionamiento del Centro Educativo<\/td><td>09\/02\/2022<\/td><td>2,808.00<\/td><td>Liquidado<\/td><\/tr><tr><td>2015<\/td><td>Sonsonate<\/td><td>Acajutla<\/td><td>Escuela de Educaci\u00f3n Parvularia &#8220;De Acajutla&#8221;<\/td><td>Provisi\u00f3n de Uniformes, Zapatos y Paquetes<\/td><td>06\/02\/2017<\/td><td>3,168.20<\/td><td>Liquidado<\/td><\/tr><tr><td>2016<\/td><td>Sonsonate<\/td><td>Acajutla<\/td><td>Escuela de Educaci\u00f3n Parvularia &#8220;De Acajutla&#8221;<\/td><td>Salarios-Parvularia<\/td><td>21\/02\/2023<\/td><td>1,997.60<\/td><td>Condicionado<\/td><\/tr><tr><td>2017<\/td><td>Sonsonate<\/td><td>Acajutla<\/td><td>Escuela de Educaci\u00f3n Parvularia &#8220;De Acajutla&#8221;<\/td><td>Salarios-Parvularia<\/td><td>00\/00\/0000<\/td><td>1,050.00<\/td><td>Condicionado<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">El documento de auditor\u00eda fundamenta sus hallazgos en m\u00faltiples instrumentos legales, entre ellos la Ley de la Corte de Cuentas de la Rep\u00fablica, la Ley General de Educaci\u00f3n y el Reglamento de Normas T\u00e9cnicas de Control Interno Espec\u00edficas del Ministerio de Educaci\u00f3n. Estos marcos normativos establecen la obligaci\u00f3n de rendir cuentas, mantener una gesti\u00f3n responsable y liquidar oportunamente los recursos financieros.<\/p>\n\n\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\"><strong>Resoluciones y Recomendaciones<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ante los hallazgos, la Direcci\u00f3n de Auditor\u00eda estableci\u00f3 un plazo de 10 d\u00edas para que la exdirectora presente las liquidaciones pendientes o proceda al reintegro de los fondos. La Direcci\u00f3n Departamental de Educaci\u00f3n de Sonsonate deber\u00e1 iniciar procesos sancionatorios en caso de incumplimiento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El informe se\u00f1ala que la Direcci\u00f3n Jur\u00eddica ha gestionado una copia certificada del informe para presentar denuncia ante la Fiscal\u00eda General de la Rep\u00fablica, dado que las recomendaciones de una auditor\u00eda anterior realizada en agosto de 2019 no fueron implementadas, lo que constituye una falta adicional seg\u00fan el Art\u00edculo 48 de la Ley de la Corte de Cuentas.<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">La actual administraci\u00f3n escolar deber\u00e1 informar a los miembros del Consejo Directivo Escolar sobre el contenido del informe en un plazo de dos d\u00edas h\u00e1biles y garantizar la liquidaci\u00f3n de los bonos pendientes de 2023 antes de enero de 2024, para evitar que la situaci\u00f3n irregular se agrave, de acuerdo con el Informe de Auditor\u00eda Interna, Referencia IA\/NA0302022, San Salvador, 19 de enero de 2024.<\/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>Escuela de Educaci\u00f3n Parvularia de Acajutla reporta irregularidades por $16,738.50 en fondos no liquidados y $6,549.00 en liquidaciones extempor\u00e1neas. La auditor\u00eda tambi\u00e9n detect\u00f3 tres bonos de 2023 en riesgo por $1,710.00.<\/p>\n","protected":false},"author":199263765,"featured_media":4870,"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],"tags":[770384810,770385221,770385226,770385235,770385232,770385231,770385220,770385233,770385225,770384867,770384804,770385223,770385222,770384665,770385227,770385224,770385230,770385228,770385229,770385061,770385234],"class_list":["post-4864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corrupcion","tag-administracion-escolar","tag-auditoria-interna-mineducyt","tag-bonos-2023","tag-control-interno-mineducyt","tag-cumplimiento-de-normativas-legales","tag-educacion-en-acajutla","tag-escuela-de-educacion-parvularia-de-acajutla","tag-fiscalizacion-en-educacion","tag-fondos-estatales-2014-2019","tag-fondos-no-liquidados","tag-gestion-educativa","tag-informe-de-auditoria-ia-na0302022","tag-irregularidades-en-la-administracion-de-fondos","tag-ley-de-la-carrera-docente","tag-ley-de-la-corte-de-cuentas","tag-liquidaciones-extemporaneas","tag-mal-manejo-de-recursos-publicos","tag-plan-el-salvador-seguro","tag-reintegro-de-fondos","tag-sanciones-por-incumplimiento","tag-transparencia-financiera-en-educacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parvularia de Acajutla: irregularidades por $16,738.50 - Diario Fuentes<\/title>\n<meta name=\"description\" content=\"Escuela de Educaci\u00f3n Parvularia de Acajutla reporta irregularidades por $16,738.50 en fondos no liquidados y $6,549.00 en liquidaciones extempor\u00e1neas. 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