CONTRACTING PROCESSES OF THE PEDRO PABLO GOMEZ PARISH GOVERNMENT: AN APPROACH FROM FINANCIAL MANAGEMENT

Abstract

DOI: https://doi.org/10.46296/yc.v9i16.0586

This research studies the public procurement processes of the Pedro Pablo Gómez Autonomous Decentralized Government from a perspective focused on financial management. The objective is to define how financial management influences public procurement processes and how these interactions affect efficiency and transparency in the administration of resources. The methodology used is qualitative in nature, where an interview was conducted with the president of the GAD Parroquial to obtain detailed information on financial management and control mechanisms, complemented with a literature review of previous studies on financial management and public contracting. The results show that the GAD Parroquial Pedro Pablo Gómez has implemented measures to ensure the correct allocation and use of resources through budget planning in accordance with established agreements. However, weaknesses were identified in the structuring of financial controls, limitations in supervision and dependence on community evaluation. The research concludes that, although significant efforts have been made to comply with current regulations, it is crucial to strengthen control and evaluation mechanisms to improve transparency and efficiency in resource management, and recommendations include the implementation of more structured financial tools and ongoing staff training to mitigate risks and improve the efficiency of resource management.

Keywords: Finance, Efficiency, Administration, Planning, Resources.