Public procurement is one of the main areas of national development, as it represents the procurement of public financial resources in services, goods and works, with impact in the economic, environmental and social areas, which synthesized are expressed in opportunities to improve the living conditions of the population. Within this framework, the need arises to rethink the contractual processes, knowing the problems of the system, which is characterized by its vulnerability, evidenced in findings of non-compliance with regulations and procedures in the preparatory, pre-contractual and contractual or execution phases. Therefore, the objective of this paper is to analyze public procurement in municipal decentralized autonomous governments, based on special reports of the Comptroller General of the State, doctrine, jurisprudence, applicable regulations and related regulations, to know the most relevant aspects of the matter and the challenges towards an efficient practice, based on a cutting-edge administrative model and the construction of responsible GADMs.