Análisis de los estados financieros en la contratación pública de la empresa municipal de movilidad de Machala Ep periodo 2023.

Abstract

Public procurement promotes service delivery and market competitiveness. However, a lack of transparency and proper accounting control can affect the reliability of financial and administrative processes. Therefore, this study aimed to analyze the public procurement and budget execution processes at the Machala Municipal Mobility Company during the 2023 period. It also aimed to identify legal regulations for these processes, describe the execution process, and propose optimization strategies for the contractual processes. The methodology applied was qualitative, descriptive-inductive. Among the results, it was evident that the company does not fully comply with Regulation 211 of the State Comptroller General's Office and has deficiencies in transparency and accounting monitoring records. It is recommended that the company implement self-management, automation, and security protocols that demonstrate legal and financial compliance to strengthen transparency and trust in public procurement processes.