Examen especial a los procesos de contratación pública para la Empresa Pública de Agua Potable, Alcantarillado y Saneamiento en Cumandá, cantón Cumandá, provincia de Chimborazo, período enero – diciembre del 2018

Abstract

The objective of this degree work was to carry out a Special Examination of the Public Procurement Processes of the Public Company of Potable Water, Sewerage and Sanitation in Cumandá, Cumandá municipality, Chimborazo province. The research was documentary, exploratory and descriptive, and was carried out using methods such as: inductive, deductive and analytical through the use of techniques such as: observation, inquiry, survey and analysis, for which we use questionnaires and interviews. For this purpose, the evaluation of the internal control system was carried out through COSO I, which allowed the verification of the evidence obtained from different sources of the same institution for the subsequent communication of results through the issuance of the report. In this respect, it was possible to determine the following findings: Poor internal control over public procurement processes; lack of proper planning by the servers responsible for preparing the Annual Procurement Plan (PAP); lack of training in the use and management of the public purchasing portal to the responsible servers and, lack of an area intended for archiving and proper custody of administrative, financial and public procurement records. It could be evidenced that these shortcomings affect the levels of efficiency, effectiveness and economy in the use of resources. Based on the foregoing, it is recommended to apply the current legal regulations of public procurement in the procurement processes, and in this way the documentation examined does not have erroneous exposures, in such a way that it allows to achieve the goals and objectives proposed by the institution.