Optimización de la gestión de transferencias fiscales a municipalidades hondureñas: modelado de procesos y requisitos de software bajo un enfoque sistémico-restrictivo

Rosbym Mónico Padilla Ávila; José Jairo Núñez Calix

doi:10.58763/rc2026563

Authors

Rosbym Mónico Padilla Ávila Universidad Nacional Autónoma de Honduras. La Paz, Honduras https://orcid.org/0000-0003-4221-1490
José Jairo Núñez Calix Universidad Nacional Autónoma de Honduras. La Paz, Honduras https://orcid.org/0009-0001-5961-6251

DOI:

https://doi.org/10.58763/rc2026563

Keywords:

Administration, Financial management, Local development, Technology transfer services

Abstract

Introduction: Fiscal decentralization in Honduras, anchored in the constitutional mandate requiring the central government to transfer funds to the country's 298 municipalities, reveals structural dysfunctions that hinder public spending efficiency and inter-territorial equity. This research aims to model the current administrative process and outline the software requirements needed to enable its automated and transparent management. Methodology: A qualitative approach was employed, integrating a systematic literature review and phenomenological analysis, framed by systems theory and the theory of constraints, to break down the institutional workflow, map interactions between agencies, and identify operational constraints affecting the budget cycle. Results: Systems modeling revealed the interdependence of ten institutional actors across twenty-two critical phases, ranging from participatory community planning to the annual settlement of funds. The theory of constraints identified three recurring bottlenecks: delays in budget approval, a lack of digital file traceability, and sluggishness in intergovernmental validations. Preliminary functional requirements were formulated for an IT system designed to automate document workflows, standardize official exchanges, and ensure real-time financial monitoring. Conclusions: Implementing this technology platform, conceived through a systems-based logic, would enhance the predictability of disbursements and the quality of municipal spending, while simultaneously strengthening transparency and citizen participation mechanisms. Thus, the proposed system transcends its instrumental role to become a catalyst for effective decentralization.

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