Examen Especial a los Procesos de Contratación Pública: Cotización de Bienes y Servicios; Menor Cuantía Bienes y Servicios de la Brigada de Infantería No. 7 Loja, periodo 2022.
The present Curricular Integration Work, entitled “Special Examination of Public Procurement Processes: Quotation of Goods and Services; Minor Quantity of Goods and Services of the Infantry Brigade No. 7 Loja, period 2022”, aims to determine compliance with legal provisions, regulations, and other a...
-д хадгалсан:
| Үндсэн зохиолч: | |
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| Формат: | bachelorThesis |
| Хэл сонгох: | spa |
| Хэвлэсэн: |
2024
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| Нөхцлүүд: | |
| Онлайн хандалт: | https://dspace.unl.edu.ec/jspui/handle/123456789/30163 |
| Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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Шошго нэмэх | Тойм: | The present Curricular Integration Work, entitled “Special Examination of Public Procurement Processes: Quotation of Goods and Services; Minor Quantity of Goods and Services of the Infantry Brigade No. 7 Loja, period 2022”, aims to determine compliance with legal provisions, regulations, and other applicable norms regarding public procurement processes, as well as to verify the ownership, veracity, and recording in their preparatory, pre-contractual, contractual, execution, liquidation, payment, registration, use, and destination phases. The special examination consists of three phases: planning, which is further subdivided into preliminary and specific phases, the former gathering all general information of the institution resulting from the visit and observation within the entity, and the latter focusing on the components to be examined along with information from the preliminary planning; execution, in which programs and procedures are implemented supported by sufficient and competent evidence resulting in findings; and finally, the communication of results involves the preparation of the final special examination report containing comments, conclusions, and recommendations resulting from the examination’s execution. In this research work, scientific, deductive, inductive, analytical, synthetic, and mathematical methods were utilized both to contextualize the information obtained from various sources for theoretical references focused on the topic, and to identify limitations in the examination process for analysis and support with evidence according to the procedures. Likewise, findings were presented with an emphasis on identified deficiencies. The results show that the entity lacks a department dedicated to supervising and evaluating the internal control system. Moreover, the return of guarantees to contractors by the Financial Unit was not executed. The application and execution of technical procedures demonstrate that the preliminary studies prior to the purchase of fuel were not effectively carried out. Furthermore, there was no technical documentation to support this acquisition. Consequently, fuel was dispensed to vehicles that did not correspond to the activity for which they were contracted. Moreover, mobilization and/or march orders to support the activities that the vehicles would carry out were not found. Similarly, preliminary studies prior to the contracting of services were not effectively executed. It was indicated that 24 and 47 vehicles required maintenance without specifying the technical reasons for this procedure. Additionally, not all maintenance works included in the reports were registered in the vehicles’ useful life records. |
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