Examen especial a los procedimientos de contratación pública de bienes y servicios de la Gobernación de la provincia de Orellana, periodo 2019-2020

Abstract

The present research focused on the execution of a Special Examination of the Public Procurement Procedures of Goods and Services of the Government of the Province of Orellana, period 2019-2020, which allows evaluating the compliance with the regulations and the improvement of the processes in an efficient, effective and economic manner. In the development of the research, evaluation techniques were applied through surveys to officials and the use of special questionnaires that allowed to know the real situation of the entity and the management of its internal components, applying the COSO III method, which is updated by the Comptroller General of the State for public sector entities, the same that is mandatory, achieving the level of risk and confidence by components for subsequent analysis according to the results obtained. The application of indicators provided a broader view of compliance with contracting processes, application of contracting mechanisms, economy in the use of resources, programmatic efficiency and effectiveness in the management of resources. It is concluded that the entity does not execute all the procedures according to the PAC, existing procedures declared deserted, non-compliance of dates, delays, omission, and, during the years 2019 - 2020 60% and 14% of the procedures were finalized normally. It is recommended to periodically evaluate the internal control and follow up on the compliance of public procurement procedures according to the PAC, for an efficient development of the entity in all its performance areas.