Examen especial a los procesos de contratación pública por ínfima cuantía del Gobierno Autónomo Descentralizado del cantón San Miguel de Bolívar, periodo 2020

Abstract

The research "Special examination of public contracting processes by minimal amount of the Decentralized Autonomous Government of the canton of San Miguel de Bolívar, period 2020" aimed to measure the degree of compliance according to current regulations in public procurement processes. For this, techniques and instruments were used such as the observation that helped to know the situation in which the Municipality was, the interview applied to the director of public purchases that was a support to determine the possible weaknesses, the adequate work papers for a special examination, in this case for the evaluation of the Internal Control questionnaires based on COSO I were applied. It is also worth mentioning that each process was carried out for a minimal amount. That is, on the procedures carried out during 2020, there were significant findings which include the lack of continuous supervision in each of the activities, lack of knowledge regarding the steps to follow to make purchases for the minimal amount, the established amounts are not considered for public procurement for a minimal amount during 2020. For this reason, it was recommended to the highest authority to supervise, control, regulate and evaluate the public contracting processes permanently for minimal amounts and comply with the conclusions and recommendations that are reflected in the final report, which seeks to help make efficient and timely decisions for better functioning of the Municipality