BUDGET EXECUTION IN PUBLIC PROCUREMENT PROCESSES OF GOODS AND SERVICES OF A HIGHER POLYTECHNICAL SCHOOL. CHIMBORAZO, 2023

Abstract

The development of the research focused on the design of a proposed plan for budget execution with a predictive impact that allows improving the processes of public procurement of goods and services in a Higher Polytechnic School of Chimborazo for the year 2023. Type of basic study and projective with a cross- sectional, non-experimental design, predictive and prospective scope, attending levels of knowledge of less descriptive and explanatory complexity, population of 80 surveyed employees. Budget Execution, Budget Certification and Applicable Regulations with scope at High level, while Obligations and Establishment of commitments with Medium or low levels. The risk factors for the Precontractual phase are the Budget item, Responsibility for execution and the Commitments for payments and, for the Contractual phase, the Budget Directive, Responsibility for execution and the Budget Reform. Global, are risk s of public procurement processes, Responsibility for execution and Budget reform. In this regard, a guide plan for the correct management of internal technical procedures at the Polytechnic School of Chimborazo was presented to ensure public procurement associated with goods and services.