Bibliographic citations
Bravo, C., Chirinos, J. (2020). Círculos de cooperación intermunicipal para enfrentar la alta incidencia de riesgos en el proceso de recaudación, custodia, depósito y registro de los recursos recaudados por los gobiernos locales de Lima Metropolitana y Callao [Trabajo de investigación, Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/17533
Bravo, C., Chirinos, J. Círculos de cooperación intermunicipal para enfrentar la alta incidencia de riesgos en el proceso de recaudación, custodia, depósito y registro de los recursos recaudados por los gobiernos locales de Lima Metropolitana y Callao [Trabajo de investigación]. PE: Pontificia Universidad Católica del Perú; 2020. http://hdl.handle.net/20.500.12404/17533
@mastersthesis{renati/25116,
title = "Círculos de cooperación intermunicipal para enfrentar la alta incidencia de riesgos en el proceso de recaudación, custodia, depósito y registro de los recursos recaudados por los gobiernos locales de Lima Metropolitana y Callao",
author = "Chirinos Antezana, Jose Atilio",
publisher = "Pontificia Universidad Católica del Perú",
year = "2020"
}
The challenge arisen from this Research Work is to improve the procedure of fund collection, safekeeping, deposit, and record processes from the local government of the Lima Metropolitan area and Callao in order to contribute to the capacity and efficiency enhancement, as well as to promote its modernization. In the first chapter, the problem and the significant impacts on the aforementioned process are formally written and also its conceptual framework, determining the development of such a process, and the acting bodies. In the second chapter, the theoretical framework of the problem is established. Four causes were identified based on the interviews and reports issued by the Comptroller General of the Republic of Peru. After reviewing these causes, the main and transversal cause was selected: establishing the implementation of the informal procedures of the process. The third chapter consists of a description of the final concept called “Círculos de Cooperación Intermunicipal” (Inter-municipal Cooperation System), where the creation of the aforementioned process, its procedures and all items concerning this topic will be developed in cooperative workshops in a co-created manner by the technical team and all municipalities involved. It also includes an anticorruption item that will be evidenced in specific actions that improve, adapt, and update the Municipal Tax Collection System (SRTM). In the fourth chapter, there is an evaluation of the model desirability, feasibility, and viability. In terms of desirability, it is established that the staff and authorities of the municipalities will present medium desirability for the starting activities of the General Bureau of Information Technology and Statistics of the Ministry of Economy and Finance (MEF), its authorities and the Secretariat of Public Integrity of the Presidency of the Council of Ministers (PCM). In terms of feasibility, it is demonstrated that the activities to be executed will contribute to solving the evidenced problem. Finally, in terms of viability, cost estimation is made with three calculating techniques, concluding in the budget that would be invested in the model execution meets the budget of the involved entities within the framework of each entity’s jurisdiction.
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