Public procurement is one of the main areas of national development as it represents the procurement of public financial resources in services goods and works with impact in the economic environmental and social areas which synthesized are expressed in opportunities to improve the living conditions of the population. Within this framework the need arises to rethink the contractual processes knowing the problems of the system which is characterized by its vulnerability evidenced in findings of non-compliance with regulations and procedures in the preparatory pre-contractual and contractual or execution phases. Therefore the objective of this paper is to analyze public procurement in municipal decentralized autonomous governments based on special reports of the Comptroller General of the State doctrine jurisprudence applicable regulations and related regulations to know the most relevant aspects of the matter and the challenges towards an efficient practice based on a cutting-edge administrative model and the construction of responsible GADMs.
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