Abstract
Introduction: The vast majority of hospitals in Poland are independent public health centers. This obliges them to spend money through public procurement. One of the most important principles of the European tendering system is proper planning of the purchasing process, so that public money is spent in a rational and transparent manner and public institutions are not forced to incur debt. Although procurement planning is required by the law, it is also a key factor affecting a hospital’s financial health. Despite the unquestionable importance of the procurement planning, there is no extensive research on evaluating its effectiveness.
Purpose: The main purpose of the study was to evaluate the planning of procurement processes in the public hospitals included in the study. In addition, the paper aims to examine the number of procurement proceedings and break them down by the contract subject. In addition, the process of mandatory updating of procurement plans was analyzed.
Methodology: The study included independent public health centers located in the Greater Poland Voivodeship. Procurement plans published in accordance with the Public Procurement Law were evaluated and compared with the actual status of the implemented proceedings in terms of their actual compliance.
Results: The great majority of public hospitals (36 out of 38) published their procurement plans in accordance with the law. Unfortunately, no hospital implemented its procurement plan in full, nor did it update its procurement plans, despite being obliged to do so by law.
Conclusions: Incorrect planning policies for procurement processes can have an adverse effect on the financial situation of public hospitals. Without proper planning of ongoing purchases in the calendar year, it is very difficult to properly develop the budget of the contracting institution. The research also evidenced a general lack of implementation of postings whose contract subject is civil works. It can be concluded that investment money is diverted to the needs of the current operation of hospitals, which may be due to a poorly prepared budget.