Examen especial a los procesos de contratación pública de la Gobernación de Orellana por el periodo comprendido entre el 01 de enero al 31 de diciembre de 2014

Abstract

In this research paper an especial test to the public procurement process in Orellana Governorate was done in the period from January 1st to December 31st of 2014, with the main objective to evaluate the public procurement process and its accomplishment according to the current legislation. The especial test to the public hiring process was oriented in an evaluation and comprehensive analysis of the acquisition components, accomplishment to the CAP and budgetary execution. The especial test was done by following three steps: the first step corresponds to the preliminary study to know the entity, the revision and evaluation of internal control; the second step comprises the deep test to the critical components subject matter; and finally the third one includes communication of results that let to make the final inform od the especial test done in the institution. The public procurement process shows weaknesses like nonexistence of a procedures manual for procurement, improper file supporting documentation, lack of supporting documents, lack of control mechanisms to assess compliance with the CAP; for that reason is recommended to the highest authority and servers responsible for the area of public procurement to improve the system of internal control by applying current legislation on public procurement, the development of mechanisms and control methods such as manual processes, application of indicators, monitoring and evaluation, including conclusions and recommendations contained in the final report of the special survey carried out in this research paper so that servers to Orellana Governorate to make the best decisions for the implementation and enforcement of legal regulations, goals and objectives.