Análisis técnico jurídico en actividades auditoras de la Contraloría de Bogotá – Dirección Hacienda para la Vigilancia y Control del erario, para el año 2021

Abstract

The Contraloría of Bogotá in the fulfillment of the exercise of control and surveillance of the fiscal management of the resources belonging to the district and the different audit tasks that it advances, strategic alliances are generated that allow to have a joint work with students in the process of degree, where a benefit for both parties is evidenced. Within the framework of the audit work specifically carried out in the Hacienda Sector, this document is prepared, which reflects all the analysis, work and contribution made from the Cadastral Engineering and Geodesy in the academic internship carried out; this in the audit of regularity and the audit of performance carried out in 2021, in which the Unidad Administrativa de Especial de Catastro Distrital (UAECD) was considered as an entity subject to control, an entity that from its missionality develops cadastral activities. Among the topics to be analyzed in the audits already mentioned, the surplus value under the generating event given by Decree 576 of 2014 stands out, budget review looked at from income, contractual analysis, orthophotosotics, among other issues properly related to Cadastral Engineering and Geodesy. All of the above under the methodology implemented by the Contraloría of Bogotá, to carry out each of the scheduled audits; in the same way with the theoretical and normative support that endorse each analysis carried out, they also support the different arguments and decisions taken in the course of the internship, under the surveillance and control carried out in the UAECD; which can be evidenced in the course of this document.