Audit in Direct Procurement of Goods and Services of the Provincial Municipality of Moyobamba - Peru

Abstract

This research work deals with a permanent problem in the country's municipalities, direct acquisitions of goods and services are not always channeled under the norm, which has a negative impact on the entity.  The objective of the study is to know the results of the audit procedures and direct acquisitions of goods and services of the Provincial Municipality of Moyobamba, 2020.

To obtain the information, the techniques of obtaining physical evidence, documentary evidence and obtaining analytical evidence were applied. The instruments underwent a consistency analysis with Cronbach's alpha, achieving a coefficient of 0.918, indicating that the instrument is valid and reliable for its application in the study.

The results lead us to conclude that there is fractionation in the acquisition of personal protective equipment for the management of solid waste in the city of Moyobamba, through contracts of less than eight (8) UIT for the total sum of S/ 72,648.45, made to the same supplier, circumventing the corresponding selection procedure, affecting the legality of the contracts.  as well as the efficient use of public resources in the event of an overpayment of S/ 35,520.34.