Zonificación de los inmuebles con pagos inexactos y determinación del valor no pagado al distrito capital de Bogotá, en los bienes de tratamientos especiales de conservación histórica para el año 2014 del impuesto predial unificado

Abstract

The purpose of this document is to expose the technical support activities carried out under the internship modality in the Comptroller's Office of Bogotá D.C., for the development of this project, technical-legal activities were carried out that provided the District Comptroller's Office with elements of judgment so that in the exercise of its control work it can establish to what extent the District Secretary of Finance achieves, among others, the task of collecting the resources from the Unified Property Tax-IPU-. The above with the purpose of informing the public entity that administers public resources the existence of an imminent risk in operations or processes in execution in order to prevent the occurrence of a damage, so that the fiscal manager adopts the measures considered appropriate to avoid its materialization or extension, and to exercise control over the facts thus identified. On the other hand, the zoning of the audited sample was carried out, thus allowing the complementation of the quantitative fiscal analysis with the spatial analysis, unusual in the procedures carried out by the Office of the Comptroller of Bogota, but with great applications and/or scopes discovered in this project. Additionally, the activities carried out in the regularity audit of the Special Administrative Unit of Cadastre for the year 2020 and the audit of the Economic Benefits, Severance and Pension Fund regarding the collection of pension quotas are included. As well as the conclusions and recommendations obtained in the development of the internship.