Examen especial a los procesos de contratación pública de bienes y servicios al Gobierno Autónomo Descentralizado Municipal del cantón Baños de Agua Santa, provincia de Tungurahua, período 2018

Abstract

The present thesis work entitled: Special Examination of the Public Procurement Processes of Goods and Services to the Gobierno Autónomo Descentralizado Municipal del Cantón Baños de Agua Santa, Province of Tungurahua, Period 2018 pretends to evaluate the administrative management of the municipality and its compliance in accordance with current regulations. To do this, a technique like the observation was used to know the real situation of the institution, an interview that was applied to the employees of the public procurement department, adequate work documents for a special examination, as well as the COSO I with internal control questionnaires. Evaluations were carried out to the processes of negligible amount, electronic reverse auction and minor amount that were the processes performed in 2018, where the following significant findings were obtained: lack of training and evaluation of personnel related to Public Procurement in both laws and regulations, lack of identification and mitigation of risks, non-existent communication within the department, the contracting amounts established by the control bodies during 2018 were not taken into account. Therefore, it is recommended that the highest authority periodically supervises and controls the public procurement processes specifically to small amounts and reverse auctions and follow the conclusions and recommendations established in the final report, which is intended to make timely and efficient decisions to improve the institution.