Análisis a los procesos de contratación pública y su incidencia en la ejecución presupuestaria del Hospital General Macas en el año 2021

Abstract

This research work was based on analyzing the public procurement processes through a study to determine the critical knots in the budget execution of Hospital General Macas during 2021. The research technique used was observation, which allowed for verifying and obtaining information about the developed activities to demonstrate the shortcomings that affect the procurement processes. A survey was applied to the staff involved in the procurement processes to obtain data to corroborate their management according to the law governing public procurement. The investigation results show that the planned activities were executed in the corresponding four-month period; however, there needed to be more compliance in the processes, causing the procedures to be delayed and, on other occasions, the cancellation of the purchase. It is concluded that the inefficient processes' management caused delays in the execution of the contracting of the good or service. For this reason, the annual contracting plan; the budget allocated according to the Ministry of Finance; and the execution of budgetary expenditure were reviewed. It is recommended to provide periodic internal monitoring of compliance with the procurement plan and train technical and administrative personnel and those involved in the execution of the purchase, to strengthen the knowledge and application of the rules and regulations in force