Revista Arbitrada Interdisciplinaria Koinonía (May 2020)

Transparency and effectiveness in budget execution and public procurement in cantonal governments

  • María Magdalena Vaicilla-González,
  • Cecilia Ivonne Narváez-Zurita,
  • Juan Carlos Erazo-Álvarez,
  • Mireya Magdalena Torres-Palacios

DOI
https://doi.org/10.35381/r.k.v5i10.716
Journal volume & issue
Vol. 5, no. 10
pp. 774 – 805

Abstract

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The objective of the research was to design an improvement plan of the public procurement processes in San José de Chimbo Cantonal Decentralized Autonomous Government, to improve transparency and effectiveness in budget execution and control. The type of research was descriptive with a non-experimental design. Among the main results, the lack of interdepartmental communication and the lack of coordination between the annual operating plan, the annual contracting plan and the budget stand out, which has caused poor budget execution. Undoubtedly, research on public procurement processes is crucial in order to enhance public management and understand the impact it has on the financial and budgetary situation of government entities

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