Efektywność w procesie gospodarowania finansowymi środkami publicznymi na przykładzie zakupów specjalistycznej aparatury medycznej

The subject of this report is effectiveness in the process of management of public funds. The analysis covers the process of purchasing of specialist medical equipment by entities providing therapeutic services. The report takes into account introduction into the issue of public procurement transactions and a short description of the market of medical equipment with reference to associated legal acts. In accordance with the thesis of this report, the level of effectiveness in carrying out of public procurement contracts depends on the purchasing process that should be consistent with and adequate to the ordered product, and results from appropriate making use of all institutions provided by the Public Procurement Law and also from rational decisions made by the ordering institution in the public procurement awarding procedure. Expedient and economical expenditure of public funds, aimed at achieving the maximum utility (best effects and profits for the user), has a direct effect upon country's economy and influences its economic processes. Application of the Public Procurement Law must be associated with rational actions made by the ordering institution during the procedure, making use of all available institutions specified in the Law, and with abidance by the requirements of the purchasing process which should be adapted to the subject of the order. This report presents a purchasing process model for medical equipment and provides examples of incorrect actions by ordering institutions, with results of public procurement awarding procedures regarding specialist medical equipment purchases in the years 2009-2010. Taking into account the data collected in the sector of specialist medical equipment, only the purchasing process, which combines in itself the financial, organizational, ethical, legal and clinical aspects, may be regarded as effective, making use of the purchasing model which is appropriate for a given equipment. Provisions of legal acts are not the goal in itself but must be coordinated with the rational decisions of the orderer so that equal and fair competition between potential contractors may be achieved.