Auditoría de gestión al proceso de compras del Hospital Provincial General Docente Riobamba, para evaluar su gestión pública en el período 2011

Abstract

The present purchasing process managing audit for evaluating public management at Hospital Provincial General Docente Riobamba is a thorough examination, which purports to value efficiency, effectiveness, economic use of financial resources, and Basic Law fulfillment of the Public Contracting National System. During the auditing examination, four phases such as preliminary knowledge, planning, field research, and final report were enforced. In order to perform this work, control surveys were used which provided the following results: 1) Several executed contracting processes do not comply with the Public Contracting National System current statutory norms; 2) the provision of medicines and supplies stock were not enough in view of basic requirements of the health services. Managing indicators were also applied which were focused on the following components: Annual Plan Contracting Fulfillment, Budgeting Implementation and Acquisition; which were applied to measure the Acquisition Units goals. Therefore, the following can be concluded: an adequate contracting planning at the Hospital is not accomplished; the ABC (Annual Contracting Budget) fulfillment is not evaluated; contracting processes are neither efficient nor agile due to the lack of training and legal statutory norms; finally, it is necessary to emphasize that the budget execution degree corresponds to 97.73 percent. It is recommended that the institution should follow all emitted suggestions in the final report for being carried out in each finding with the purpose of improving all contracting processes, which in turn, would permit an effective service use.