Abstract

Budget execution constitutes a fundamental element in ensuring the efficiency, effectiveness, and sustainability of higher education institutions, due to its direct influence on the availability of resources allocated to teaching, research, community engagement, and administrative management. In the Ecuadorian context, universities face challenges related to the optimization of public spending, transparency in resource allocation, and the achievement of institutional objectives established in their strategic plans. The research is based on the recognition that higher education institutions face structural limitations in the efficient administration of public resources, influenced by organizational, normative, and cultural factors. This research focused on the design of a plan proposal for budget execution with predictive impact that allows improving the processes of public procurement of goods and services in a Polytechnic School of Chimborazo for the year 2023. Type of basic and projective study with a cross-sectional, non-experimental design, predictive and prospective scope, considering levels of knowledge of less complexity, descriptive and explanatory, population of 80 surveyed employees. Budget execution, budget certification and applicable regulations with a high level of scope, while obligations and establishment of commitments with medium or low levels. Risk factors for the Precontractual phase are the Budget Item, Implementation Responsibility and Payment Commitments and, for the Contractual phase, the Budget Directive, Implementation Responsibility and Budget Reform. Global, are risks of public procurement processes, Execution Responsibility and Budget Reform. In this sense, a guide plan for the correct management of internal technical procedures at the Polytechnic School of Chimborazo to ensure public procurement associated with goods and services was presented.