Resumo

MARURI OLIVERA, Wendy. Control of per diem allocation in the accountability. Revista InveCom [online]. 2025, vol.5, n.1, e501042.  Epub 05-Dez-2024. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.11194327.

The main objective of this research was to thoroughly examine the current procedures for the allocation of travel expenses and accountability of the Cusco Regional Council. In the same vein, five specialists participated in the study as study participants, and an interview guide composed of questions belonging to the subcategories of the research, including control environment, risk assessment, preventive control activities, information and communication system, and supervision and monitoring. The findings showed that the regulation of the allocation of travel expenses and accountability between the two bodies is carried out through a directive that establishes mandatory deadlines, tools and procedures. Concluding that, there are insufficient systems to ensure the rigor of accountability and that there are deficiencies in planning, internal communication, improvisation and non-compliance with requirements, all of which hinder timely supervision.

Palavras-chave : public administration; comptrollership; accountability.

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