📋 Tender Overview
In addition, lessors were hired for S/25 thousand to prepare the technical file when it had already been submitted and approved by resolution. The General Comptrollers Office found that the Tumbes Regional Government (GORE) unjustifiably acquired 45 heavy machinery units for S/ 16 million to deal with the emergency caused by the rains and based the purchase on a non-existent cause. Likewise, it favored the supplier by modifying the start date, extending the delivery deadlines and returning the performance guarantee, despite the fact that it did not comply with all of its obligations.
Audit Report No. 048-2024-2-5353-AC revealed that the entity made a direct contract that was not appropriate, alleging catastrophic events as the cause of the emergency situation. However, this was only applicable to the contracting of goods and services strictly necessary to mitigate the emergency situation. In addition, the need for them was identified before the rains, as cited in the pre-investment study, so the GORE used the emergency declaration for the acquisition, without there being a direct link with the events.
The entity also modified the start date of the delivery period, which should have been May 16, 2023 (after the invitation) and not the 18th (after acceptance) because it was an emergency contract, which violated the contracting regulations that only grant 20 business days.
In addition, it was found that the supplier extended the schedule offered in its quotation for the delivery of the machinery and distorted the contract, a fact that was not noticed by the head of logistics, and such modification was accepted. Also, it delivered 37 pieces of equipment after the deadline, which delegitimizes the immediate and urgent actions of a direct contract.
The auditing commission found that the personnel was not trained in operation and maintenance for each piece of machinery; despite this, partial payments were made. Even the workers included in the contractors training and support lists for payments said they had not received the talk. The supplier then held a single meeting for all the teams when it should have been individual by type and within eight hours.
Likewise, the supplier delivered the circulation documents (ownership card, license plates and SOAT) for seven dump trucks 36 days late. Despite these violations, the former deputy manager and manager of works of the GORE did not observe and gave the approval for the return of the retention for guarantee of faithful compliance.
On the other hand, it was identified that the entity hired nine lessors for the preparation of the technical file of the project for S/ 25,300 for activities that are not related to the purchase of machinery, such as work in soil mechanics studies, topography, field professionals and assistants, which occurred when the technical file had already been approved by resolution.
After the irregularities were determined, alleged responsibility was identified in five officials, three under the criminal scope and the five by the administrative process of the entity.
