Compliance with law 1535/99 regarding the collection, deposits, accounting, and custody of funds for the first quarter of 2020 in a Municipality of the Caazapá Department

Abstract

This study analyzes compliance with Law 1535/99 regarding the collection, deposits, accounting, and custody of funds in a municipality of the Caazapá Department during the first quarter of 2020. The justification for this research is rooted in the need to ensure transparency and efficiency in the management of public resources, particularly in a context where Paraguay faces significant challenges in terms of corruption and distrust in public administration, ranking 137th out of 180 in Transparency International's Corruption Perception Index in 2021. The main objective of the research was to evaluate the degree of compliance with Law 1535/99 in the municipality. For this purpose, a quantitative and descriptive methodology was adopted, focusing on document analysis. The methodological process involved the review and analysis of official municipal documents and financial records corresponding to the first quarter of 2020. A random sampling of these documents was conducted, enabling a representative assessment of financial operations during that period. The primary data collection tool was a structured observation guide, which allowed for the accurate capture of information on compliance with the procedures established by Law 1535/99. This tool facilitated the identification of key areas such as collection, deposits, accounting, and custody of funds, evaluating the degree of adherence to the current regulations.