Examen especial a los procedimientos de contratación pública del Gobierno Autónomo Descentralizado Municipal de Chambo, Provincia de Chimborazo, período 2019

Abstract

Contemplating the objective of verifying and analyzing the optimal use of the resources that intervene in the public contracting processes, as well as their full regulatory compliance, a special examination was carried out on the public contracting processes of the Gobierno Autónomo Descentralizado del Municipio de Chambo (GADM) with the application of audit methods and tools that were necessary to evaluate in a general way and specify the contracted procedures. Internal control questionnaires based on COSO I were formulated, a decisive tool to verify the level of trust existing in the public procurement unit; a check list of the reverse auction procedures, carrying out a control of the documents that must be included in the public procurement portal; an evaluation of the minimum amounts of the processes for the smallest amount. Obtaining as a result the lack of personnel in the Public Procurement Unit, the non-verification of conflicts of interest before the formation of the technical commission, lack of documents uploaded to the portal, non-compliance with established amounts. It is concluded that there is no prior control so that the information that supports the processes is uploaded to the Public Procurement portal, and the amounts established for the processes are complied with under the legal regulations