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

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