Análisis y evaluación de la aplicación de las normas generales de tesorería en la gestión de fondos de la Universidad Nacional de la Amazonía Peruana 2021

• Autor: Villacorta Tello, Juan Carlos
• Formato: tesis de maestría
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9054
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9054
• Nivel de acceso: acceso abierto
• Materia: Normalización; Fondos públicos; Tesorería; Gestión; https://purl.org/pe-repo/ocde/ford#5.06.02

The present study entitled "Analysis and evaluation of the application of the general treasury regulations in the management of funds of the National University of the Peruvian Amazon 2021" and had as a general objective to analyze the incidence of compliance with the general treasury regulations in the management of public funds at the National University of the Peruvian Amazon, during 2021. The research design was non-experimental, the applied research methods were quantitative, the types of study were descriptive and longitudinal, the methods used were deductive, descriptive, and analytical, the techniques used were direct observation, documentary analysis and questionnaires. Through the application of the questionnaire, an analysis of the seven most important general treasury regulations of the entity was conducted, and it was found that the general treasury regulations 6 - use of a fixed petty cash fund and the general treasury regulation 15 - deposit of servers, are deficient, with exceptionally low efficiency or compliance percentages, in addition, we conclude that The most important General Treasury Standards that affect the management of public funds at the University of the Peruvian Amazon are: cash unit, management of public treasury funds through subaccounts, opening of accounts and subaccounts, surprise tonnage, use of the fixed fund for petty cash, use of the “paid” stamp; and that the General Treasury Regulations that are breached prevent the achievement of goals and objectives at the National University of the Peruvian Amazon.