La liquidación de los contratos públicos

Abstract

The present research work intends to approach the liquidation of public contracts, its notion, understanding, requirements, and detailed analysis from the perspective of Ecuadorian regulations and its National Public Procurement System, as well as to address, from the viewpoint of comparative legislation (Colombia), the determination of the moment in which it should be practiced as a form of proper termination of contractual relations between the contracting entity and the contractor. Another aspect of the study will be the determination of the difficulties that the public administration, acting as a contracting entity, faces when liquidating the different types of contracts under its responsibility, regarding the execution of works, acquisition of goods and provision of services, including consulting services, providing several answers as a solution to the mishaps detected. It is also pointed out that the style of approach of the analysis is of an exploratory argumentative type, including a quali-quantitative method since, by describing the meaning of the expression liquidation and correlating it with the content of the regulations on public procurement, its correct scope will be determined, in addition to this, with the use of information obtained from the institutional portal of Government Procurement, the problems involved in the liquidation of public contracts will be established and determined. Finally, it will be proposed to provide an answer to the question of this research work: Which are the aspects that present problems in the practice of liquidation of public contracts, as well as the ways to solve them?