Examen especial a los procesos de compras públicas del Gobierno Municipal del cantón Colta, provincia de Chimborazo, periodo 2015

Abstract

This research work deals with the development of a special examination to the procurement procedures of Municipal Goverment of Colta Cantón, Chimborazo Province, to test the complience of the Organic Law of the National Public Hiring System to be effective and transparent. In the development the questionnaire of internal control to the GAD staff was used to determine the level of confidence, in the development of their usual activities, it was proved that the procurement procedures are framed within amonts and conditions established by the law, in addition a checklist of the relevant documents verification which must be uploaded government procurement portal was performed. As a result of the special examination it was found; absence of training to the of staff of the Goverment Procurement Unit, lack of staff; lack of publishing relevant documents on the government procurement portal, lack of documentation which support incurred expenses, inadequate documentation archive; non-compliance and lack of adaptation to PAC. It is recomendable to take into accuont the stated issues in the audit report to improve the management of procurement procedures.