Browsing by Author "Lucumi Lucumi, Edison"
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Item Análisis de la incidencia del control fiscal en la ejecución del programa de alimentación escolar - pae en el distrito especial de santiago de cali(Universidad Santiago de Cali, 2022) Lucumi Lucumi, Edison; Ayala Zapata, Jose AndresThe school feeding programme (SFP) is an instrument designed to provide nutritional assistance to students in official institutions in the country. In Cali, the implementation of this programme took place for the first time in 2014. Since its entry into operation, numerous irregularities and shortcomings have been found in the framework of the development of the programme in the city, involving each of the activities that are part of the programme's agenda. Therefore, this research aims to evaluate the impact of the fiscal control exercised over the SFP, in order to make the programme more efficient for future versions. To this end, the research proposes a series of exercises that have to do with: the characterisation of food security policies in terms of the SFP, an analysis of the tools available to exercise fiscal control, and finally, the determination of the level of relevance of these tools with respect to the reports of the fiscal audit of the Comptroller of Santiago de Cali. Likewise, within the methodological aspects, it is a descriptive study with a mixed approach, based on elements such as the case studies carried out by the District Comptroller's Office in the framework of fiscal audits, therefore, all the information required for the construction of the project was of a secondary nature. Finally, as a result of the research, it was found that: there is a specific regulatory framework around the SFP, on which each of the corresponding activities are executed; however, in practice, these policies are not efficient and present many inconsistencies and irregularities with respect to the provision of the service. Likewise, it was found that fiscal control tools should be made more rigorous because their level of relevance is not adequate, with the understanding that, given that there are sufficient resources for the fulfilment of the objectives proposed by the SFP, these do not materialise in a substantial proportion.