Examen especial a los procesos de adquisición de bienes, servicios y consultoría del Gobierno Autónomo Descentralizado Municipal del cantón Salcedo, provincia de Cotopaxi, período 2016 – 2017

Abstract

The present Special Examination to the Processes of Procurement of Goods, Services and Consultancy of the Autonomous Government Decentralized Municipal of Salcedo Canton, Province of Cotopaxi, Period 2016 - 2017, aims to evaluate to the processes to measure its degree of compliance. the observation, interview to the highest authority, surveys to the officials, application of questionnaires with the COSO I method evaluating the Internal Control, evaluation questionnaire to the processes of Procurement of Goods, Services and consultancies, were used in the development of the research, Checklist in the comparison of documents, Summary Certificate in the comparison of values, indicators to measure efficiency, effectiveness and economy; and the working papers corresponding to the special examination, in addition, the procurement processes of goods, services and consultancies were consulted in the Portal of the Official System of Public Procurement, thus complementing the research, which allowed detecting the following weaknesses: incomplete documentation, lack of reforms to the Annual Recruitment Plan and lack of supervision of the processes. In conclusion, the officials do not adequately apply the Organic Law of the National System of Public Procurement, due to the fact that there are oversights on their part, preventing the execution of the processes are fulfilled as planned. It is recommended to carry out constant supervisions within this area by the highest authority, so that there is greater control with regard to the work of the officials.