UNSCH audit reveals significant financial distortions and asset misclassifications

An audit conducted by Marchán García y Asociados has identified material distortions and significant financial inconsistencies in the 2025 financial statements of the Universidad Nacional de San Cristóbal de Huamanga (UNSCH).

Key findings include a discrepancy of approximately S/2.9 million between the reported budgetary balance and unused financial resources. Additionally, the audit revealed that over S/1 million in obligations, including labor benefits and teacher payments, were not recorded as liabilities by the end of 2025, leading to an underestimation of accounts payable.

The most substantial finding involves S/78.4 million recorded as work in progress and technical files, despite some investments being completed and operational. The failure to reclassify these as buildings and structures resulted in an estimated undervaluation of accumulated depreciation by approximately S/3.9 million. The audit commission noted that the identified deficiencies currently hold a status of ‘Not Implemented’.