Technical and financial settlement of projects executed under the direct administration method in the municipalities of the southern region of Puno, period 2022–2023

Abstract

The research titled "Technical and Financial Settlement of Projects Executed under the Direct Administration Method in the Municipalities of the Puno Region, 2022–2023 Period" addresses the issue of settlements not being carried out in a timely and appropriate manner for executed public works. This deficiency affects the fulfillment of the programmed budget and limits the preparation of final reports on the completion of projects and works, which negatively impacts the achievement of objectives and goals. To assess the technical and financial settlement, the unit of analysis was the provincial municipalities of the southern region of Puno, employing a quantitative approach using analytical, descriptive, deductive, and synthetic methods, with a non-experimental cross-sectional design. Data collection was carried out through surveys directed at staff from the offices of management, planning, budgeting, accounting sub-management, and the investment supervision and settlement office. In addition, information from the Transparency Portal of the Government of Peru was used to analyze the causes and effects during the evaluated periods. The research findings indicate that the provincial municipalities of southern Puno do not meet the established targets in the settlement of public works. This is attributed to a lack of knowledge or unfamiliarity with current regulations and directives, as well as insufficient budget, qualified personnel, and complete documentation in the pre-settlement stage at the end of each project.