The Institutional Control Body (OCI) of the District Municipality of El Tambo alerted about irregular budgetary modifications in the item assigned to compensation for service time (CTS) of ceased workers.
According to reviewed documents, the Planning and Budget Management enabled Transitory Cas contracting funds without guaranteeing enough balances, putting at risk the payment of labor benefits.
EITHERBservations
Between February and March 2025, the human resources sub -management requested to enable S/ 2,048,370.00 for hiring under transitory cas modality. The Planning Management approved a modification of S/ 379,600 through note N ° 0000000144 of February 27, subtracting resources from heading 2.1.4.1.1.2 (CTS of other regimes), which had already compromised S/ 1,264,362.13 for pending obligations.
As of March 24, 2025, the departure presented a balance of S/ 884,763, insufficient to cover six files pending payment (S/ 406,562.13) corresponding to staff ceased between July and November 2024. The deficit of S/ 381,799.13 contradicts article 24 of the Constitution, which prioritizes the payment of social benefits.
In addition, article 41 of Law No. 28411 prohibits modifying games without available balances or without fulfilling its original purpose. Despite this, the aforementioned management redistributed resources without proving changes in institutional priorities, according to Technical Report No. 054-2025-MDT/GPP/AP.
Report No. 098-2025-MDT/ GAF/ SGRH confirmed the lack of funds to cover CTS, while the planning management indicated that S/ 5,070,932.00 assigned to transitory CAS includes S/ 379,600.00 relocated, evidencing poor planning
Recommendation
The body urged to prioritize the payment of acquired benefits, guarantee real balances before modifications, and align budgetary decisions with jurisprudence that protects labor rights. The exposed situation could affect the payment of benefits to the staff ceased of this commune.
