Impacto financiero de los procesos de remisión de intereses, multas y recargos derivados de créditos educativos y becas en el Instituto de Fomento al Talento Humano, periodos 2015 y 2018.

Abstract

The objective of this study was to establish the financial impact of the remission processes of interests, fines and surcharges derived from educational credits and scholarships in the Institute for the Promotion of Human Talent during the period 2015 and 2018, information generated by the Coactive and financial directorate; which allowed to discover the impact of the financial processes derived from absolution initiatives. The identification and monitoring of financial operations inherent to the process under investigation was carried out at the Zonal Coordination level, considering that the functional organic structure is disaggregated by the autonomous executing financial administrative unit. The lack of coordination between the areas involved was determined and did not allow to establish the real impact of the acceptance of the referral process, since the items of interest, fines and surcharges that are incorporated into the educational loans in arrears as well as unpaid scholarships which are reported to the Financial Directorate only of the actual collection of overdue obligations by the Coercive Directorate. For the analysis, the capital that was paid for the credit loan generated an accountable registration, while the related interests, fines and surcharges, under the scope of a cross-sectional analysis, were incorporated to the financial impact under the framework of the non-accrued acquitted. It is concluded that the legislative initiatives focused on the remission of interest, fines and surcharges in their spirit to promote the improvement of the financial conditions of both the entity and the scholarship holder, and / or beneficiary of educational credit, these have lacked a macro publicity that allows to know the universe of beneficiaries in arrears of the benefits not only of a complete payment process but also of the application of payment agreements, which makes it possible to recover the capital in a fundamental way.