The Comptroller General of the Republic consolidated 20 findings with alleged fiscal impact for $11,544 million, in the audits it carried out in 2023 on projects financed with resources from the General Royalties System in the department of Casanare.
Of that sum, $3,911 million correspond to fiscal findings obtained in audits of OCAD PAZ projects.
In total, there were 34 administrative findings (20 fiscal, 34 disciplinary and 1 criminal).
It is worth noting that between 2019 and 2023, the CGR’s Internal Royalties Working Group has audited a total of 76 projects in this department, worth $1.1 billion, of which 12 are financed with OCAD PAZ resources worth $82,798 million. .
As a result of the audit exercise in that period, a total of 76 findings with tax impact have been consolidated, valued at $241,741 million.
From the 2023 results, the following findings with tax impact stand out:
· FISCAL FINDING FOR $2,574 MILLION IN THE SPECIAL INSPECTION ACTION CARRIED OUT TO THE AQUEDUCT AND SEWER COMPANY SAESP PAZ DE ARIPORO
In the project whose objective was the “CONSTRUCTION OF THE SANITARY AQUEDUCT NETWORKS AND COMPLEMENTARY WORKS IN THE NEIGHBORHOODS OF THE NORTHWEST SECTOR OF THE URBAN AREA OF THE MUNICIPALITY OF PAZ OF ARIPORO- CASANARE”, financed with resources from the General Royalties System for an amount of $4,232,323,259, 4 fiscal findings were established, with administrative and disciplinary incidents.
The fiscal findings originated in the first instance in the breach of the auditor’s contractual obligations, stipulated in INTERVENTORY CONTRACT No. 101.19.7.940 OF SEPTEMBER 29, 2021, where the CGR could not obtain verification of any audit report. . As a result, it was evident that the auditor received the payment without exercising a single contractual obligation within its administrative, financial, environmental and legal functions.
Likewise, as a result of the technical analysis of WORK CONTRACT No. 101.19.9.042 OF 09/27/2021, serious deficiencies were determined regarding the functionality and execution of the work, with respect to sections 6, 7, 8 and 9. , observing the tightness of the wastewater, a situation that prevents the normal flow of the waste that is transported, which results in the lack of functionality of the work, which generated a detriment and impairment in the resources paid by the entity. executor for the project financed with the resources of the General Royalties System.
Likewise, within the same project it was evident that the executing entity did NOT establish the budget, the analysis of the unit price values and the price agreement minutes that justify the value of the Modifying Minute No. 1, which adjusts to the initial contract. for larger and smaller quantities, which generated the violation of the principles of planning, economy and responsibility of the project.
Finally, the fiscal detriment and impairment of the resources of the General Royalties System within the project also materialized in the nonexistence of supports that could give the CGR certainty of the proper allocation of payments for AIU (Administration and unforeseen events). that were disbursed in relation to Public Works Contract No. No. 101.19.9.042 of 2021.
· FISCAL FINDING FOR $1,772 MILLION IN THE SPECIAL INSPECTION ACTION CARRIED OUT IN THE MUNICIPALITY OF SAN LUIS DE PALENQUE.
Within the project whose objective was THE “CONSTRUCTION OF HOUSING IMPROVEMENTS OF RURAL SOCIAL INTEREST (BEDROOMS AND KITCHENS) IN THE MUNICIPALITY OF SAN LUIS DE PALENQUE”, financed with resources from the General Royalties System for a value of $1,772 MILLION, it was established 1 fiscal finding for the total value of the project, which has administrative, disciplinary and criminal incidence.
The fiscal discovery had its origin in the change of modality that the territorial entity made in terms of contracting the project, substantially modifying the approval of the project made by OCAD PAZ, since the project was approved to carry out the construction and improvement of housing. through a public work, not for the delivery of monetary subsidies to beneficiaries, clearly contrary to the guiding principles of the General Royalties System, State Public Contracting and the Colombian Penal Code.
In addition to the above, also from the technical side, water leaks and a lack of planning from the structuring of the designs were evident in the 90 housing improvements, a situation that triggers uneconomic behavior of the project’s approved resources.
· FISCAL FINDING OF NEARLY $938 MILLION ($937,863,668) IN THE SPECIAL INSPECTION ACTION (CARRIED OUT IN THE MUNICIPALITY OF SAN LUIS DE PALENQUE.
Within the project whose objective was: “IMPROVEMENT, REHABILITATION AND ADAPTATION OF THE EMBANKMENT AND WORKS OF ART VIA GUARACURAS – MIRAMAR DE GUANAPALO OF THE MUNICIPALITY OF SAN LUIS DE PALENQUE-CASANARE,” financed with resources from the General Royalties System for a value of $5,095 ,007,829, 3 fiscal findings were established, which have administrative and disciplinary impact.
The fiscal findings had their origin in different irregularities regarding the budget execution of the project, considering that the additional budget paid by the territorial entity was not approved by the OCAD.
The aforementioned situation put the execution of the project at risk since the entity did not comply with the provisions of agreement number 07 of May 26, 2022 of the Governing Commission of the General Royalties System.
Another of the fiscal findings had its origin in technical matters, in the face of deficiencies in the quantities and qualities of construction and their respective payments to Work Contract 0207 – 2021, which generated a detriment and impairment in the resources paid by the entity. executor for the project financed with the resources of the General Royalties System.
Finally, the fiscal detriment and impairment of the resources of the General Royalties System also materialized in the lack of support that could give the control entity certainty of the proper destination of the payments for AIU (Administration and unforeseen events) that were disbursed in relation to public works contract No. 024 of 2020.
· FISCAL FINDING FOR MORE THAN $899 MILLION ($899,281,477) IN THE SPECIAL INSPECTION ACTION CARRIED OUT IN THE MUNICIPALITY OF NUNCHÍA.
Within the project whose objective was the “IMPROVEMENT AND PAVEMENT OF THE ROAD THAT CONNECTS THE LA CAPILLA – PIEDECUESTA – MORALITO PATHWAYS STAGE I, OF THE MUNICIPALITY OF NUNCHÍA, DEPARTMENT OF CASANARE”, financed with resources from the General Royalties System for an amount of $5,099,412,140, one (1) fiscal finding was established, with administrative and disciplinary impact.
The fiscal detriment and impairment of the resources of the General Royalties System within the project materialized in the lack of support that could give the CGR certainty of the proper allocation of the payments for AIU (Administration and unforeseen events) that were disbursed in relation to public works contract No. 213 of 2021.
· FISCAL FINDING FOR $1,240 MILLION IN SPECIAL EXAMINATION ACTION CARRIED OUT IN THE MUNICIPALITY OF YOPAL.
Within the project that had as its objective the “CONSTRUCTION OF CARRERA 33A, WITH CYCLE PATH AND URBAN PLANNING WORKS BETWEEN 19A STREET AND 40 STREET OF THE MUNICIPALITY OF YOPAL” financed with resources from the General Royalties System for a value of $7,028,882,939. They established 2 fiscal findings, which have administrative and disciplinary impact.
The fiscal detriment had its origin when evidencing deficiencies in technical matters materialized in the construction of the drains established within the work contract, in which the lateral grates, a fundamental element for the correct functioning of the hydraulic structure of sub-surface drainage, which allowed the CGR to infer that the sinks are conditioned to the risk of accumulation of garbage and other solid waste due to deficiencies in the design.
Likewise, the impairment of the resources of the General Royalties System within the project materialized in the lack of support that could give the control entity certainty of the proper allocation of payments for AIU (Administration and unforeseen events) that were disbursed in relation to public works contract No. 1837 of 2019.
Active complaints in Casanare
To date, there are 31 active complaints in the department of Casanare, corresponding to projects financed with resources from the General Royalties System reported by citizens in the municipalities of Tauramena, Villanueva, Yopal, Aguazul, Recetor, Villanueva, Támara, Nunchia, Hato Corozal , Monterrey, Maní and Paz de Ariporo, among others.
What will be audited in 2024?
For the year 2024, it is planned to audit 12 projects in the department of Casanare, for more than $431 billion (SGR value), in the sectors of Housing, City and Territory, Transportation, Health and Social Protection, Social Inclusion and Reconciliation, Sports and Recreation, Science, Technology and Innovation, Environment and Sustainable Development.
Source: Comptroller General of the Republic
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