La Acción De Privación De Bienes De Origen Ilícito, Su Vinculación Con Los Entes Del Estado Designados Para La Administración Y Custodia: Un Modelo De Gestión Para Honduras.

Abstract

This research work is entitled "The action of deprivation of assets of illicit origin, its link with the state entities designated for its administration and custody: a management model for Honduras" which aims to propose a systemic management model that involves the legal and administrative area in the issue of seized assets of illicit origin, so that it can be implemented in the entity designated by the State for that purpose. To carry out this study, the opinion of professionals of the legal and social sciences was considered, such as Judges of the Court of Letters of Deprivation of Ownership of Assets of Illicit Origin of Honduras, Prosecutors of the Special Prosecutor's Office Against Corruption (FECCO), Fiscal Support Unit (UNAF), Special Prosecutor's Office Against Organized Crime (FESCCO), Public and Private Defenders, University Professionals of Economic Sciences, belonging to the College of Business Administrators of Honduras (CAEH), College of Commercial Experts and Public Accountants of Honduras (CPMCPH), Honduran College of University Professionals in Public Accounting (COHPUCP) and College of Economists of Honduras (CHE) assigned to the Specialized Unit for the Collection and Analysis of Financial Information (UEPRAIF) representing the public party; as well as those University professionals of the Professional Associations that exercise their activities for the private part agglutinated in the Professional Associations already detailed, in the same way also members of the Financial Intelligence Unit (UIF) that in the end carry out financial investigation activities for users; All the professionals already mentioned collaborate in the investigative, legal and financial part and act as judges, defenders, prosecutors, investigators and experts before the Court of Deprivation, for which a survey was applied which was elaborated using the Likert scale, validated by statistical processes and approved the hypothesis in the same way, using the SPSS and Google form programs for the application, collection, tabulation and analysis. The results establish that the entities designated by the State have carried out an inadequate administration and custody of the seized assets, it is necessary to establish processes of control and transparency in the actions of the entities in charge of this activity; It was also found that it is necessary to hire professionals from different professions and trades for proper administration and custody. of these assets in order to give them adequate maintenance and administrative management, being the same government through the means of communication called People's Power and the Administrative Office of Seized Assets (OABI) that has established and strengthened our hypothesis of mismanagement and waste of seized assets, a situation that can generate large demands from the people who have innocent results in the trials and whose property has been affected by deterioration or lack of maintenance. With the management model developed, it is planned to generate a proposal for improvement in the administrative and financial area of assets seized of illicit origin by the State of Honduras.