Examen especial a los procedimientos de contratación pública de bienes, servicios y consultoría al Gobierno Autónomo Descentralizado Municipal del cantón Santiago de Quero, provincia de Tungurahua, período 2018

Abstract

The present title work called Special Examination to the procedures of public contracting of goods, services and consultancy to the Municipal Autonomous Decentralized Government of the Santiago de Quero Canton, province of Tungurahua, period 2018; Its main objective is the evaluation of municipal administrative management in compliance with the current legal regulatory framework; for which the daily activities of the Public Procurement Unit were evaluated through the application of internal control questionnaires under COSO I established by the Comptroller General of the State as evaluation methods for entities belonging to the public sector. A general flowchart was designed of the processes that must be followed to award a public procurement procedure; as well as, it was determined the critical nodes that can be objects of sanction by the competent entities in accordance with the dispositions established by the National Service of Public Contracting SERCOP. As the essence of the investigation, the evaluation was carried out on the procedures of Electronic Reverse Auction, Minimum Quantity, Social Communication - Direct Contracting, Artistic Scientific and Literary Work; and, Finally, spare parts or accessories in the Special Regime process. Where the following findings could be obtained: The completion of the minimum task to carry out the market study; the document where the budget certification is presented is not verified in the Public Procurement Portal; all the questions asked in the contracting process were not answered; fuel purchases in exceeding the amount established; as well as, it made adaptation of ditches, exceeding the amount of the contract for the year 2018. For these reasons, treatment was given to the respective recommendations in order to comply with the legal regulations in force to carry out public procurement procedures.