Gestión técnico jurídica a la Contraloría de Bogotá en sus labores de vigilancia y control fiscal mediante auditorías en el Sector Hacienda en el segundo semestre de la vigencia 2021

Abstract

This degree work in the form of internship entitled: "technical legal management to the Office of the Comptroller of Bogota in its oversight and fiscal control through audits in the finance sector in the second half of the 2021 fiscal year" consisted of supporting the Office of the Comptroller of Bogota D. C, through the execution of two (2) audits carried out to the Special Administrative Unit of District Cadastre (UAECD), evaluating the pre-contractual, contractual and post-contractual stages of Contract 235 of 2018 which had as object to provide the UAECD with orthophotomosaics of the rural area and neighboring municipalities by capturing aerial photographs complemented with LiDAR information, providing the technical and legal support that as Cadastral Engineers and Geodesists we have on the subject, in order to obtain as a final result the consolidation of a series of evidences that became mostly in administrative findings that the Control Entity interposed to those responsible for the contract. On the other hand, a permanent accompaniment was carried out analyzing, evaluating and giving an opinion on the liquidation, determination and calculation of the capital gain effect of a property located in UPZ 16 - Santa Bárbara carried out by the UAECD. During the internship, activities such as database analysis, reports generated by the actors involved, data interpretation, interdisciplinary cross-checking of opinions together with the other auditors provided by the control entity, request for information, interpretation and socialization of respective regulations, interdisciplinary work tables, comparison of methodologies for the calculation of appraisals, among others, were carried out, which allowed the completion of the work as auditors of this important district control entity.