Examen especial a los procesos de subasta inversa electrónica del Gobierno Autónomo Descentralizado del cantón “Guaranda”, provincia Bolívar, período 2019

Abstract

The purpose of this special examination to the electronic reverse auction processes in the Gobierno Autónomo Descentralizado del Cantón Guaranda, located in Bolívar province, term 2019, was to verify compliance with the legal regulations in the electronic reverse auction processes and the correct decision-making in the use of public resources. For the development of the special examination, a survey of personnel related to the electronic reverse auction process began with the application of a survey, allowing evidence of the existing problems, as well as evaluating internal control, through the application of questionnaires based on the COSO I components, particularly to the head of the public procurement department, showing the level of risk and reliability of the department. Likewise, compliance with legal regulations was verified, by applying a check list to the processes developed during the study, where the degree of efficiency, effectiveness and economy was analyzed, through management indicators, which allowed to establish the following findings: insufficient offers submitted in the electronic reverse auction processes, inconveniences in the reverse auction processes that affected national interests and institutional; incomplete institutional documentation in the public procurement portal; non-compliance with the PAC by the planning department and insufficient supervision of the awarded processes by the head of the public procurement department. Due to these findings, the institution is recommended to properly apply the suggestions issued in the final report of the special audit examination, with the objective of improving the management, both administrative, financial and compliance of the activities related to the electronic reverse auction process of the GADC - Guaranda in accordance with the legal regulations.