Examen especial a los procesos de contratación pública de bienes y servicios realizados bajo los procedimientos comunes y dinámicos del Gobierno Autónomo Descentralizado Parroquial Rural de Pungalá, periodo 2014

Abstract

A Special evaluation was applied to processes of public contracting of goods and services under the common and dynamic procedures of the Decentralized and Autonomous Government in Pungalá Parish during the period 2014, with the aim of verify if current legal regulations are applied within the stablished period of time, For this, all the processes were evaluated through internal control questionnaires and the method COSO I was utilized as well. Some documents were prepared for the development of the evaluation in accordance with the regulations for internal control in Entities of the Public Sector issued by the General Controllership of the Republic. In addition, all the needed flow diagrams and word programmes for common and dynamic procedures were elaborated in concert. It allowed to know that the personnel are not fully trained; there are no actions to identify and mitigate possible risks; there are no trustable or appropriate channels of communication; the personnel are not evaluated opportunely; and, the entity enters into default of legal provisions applicable to legal contracting. Therefore, some recommendations are given: to apply periodic evaluations to the personnel, to elaborate of flow chart, to design a risk map, to verify the processes which are going to be launched in the portal, as well as the application of the existent legal regulations in public contracting.