Apoyo a la Contraloría de Bogotá en la Auditoria de Desempeño “Determinación Predios Omisos IPU (Impuesto Predial Unificado), Vigencia 2012”.

Abstract

The support given to Contraloria de Bogota during the course of the internship was distributed through the advance of three (3) audits, corresponding to two (2) of performance and one (1) of regularity. In the first place, the performance audit, "Determination of omitted properties IPU (Unified Property Tax), validity 2011 and 2012", in which, the main objective on the part of the comptroller's office, was to monitor the fiscal management carried out by the Secretaría Distrital de Hacienda-SDH regarding the collection of monies corresponding to the state. However, by means of the treatment (filters and crosses) made to the different databases granted by the SDH and Unidad Administrativa Especial de Catastro Distrital- UAECD, a final sample was determined, in which only the cases corresponding to the validity of 2012, and for which, the administration did not carry out its management effectively, generating four (4) administrative findings with fiscal incidence and presumed disciplinary incidence, for the non-payment of the Unified Property Tax, for the 2012 period. , also, with the help of applications granted by the same entities, such as the SIT II- Tax Information System, the SIIC- Integrated Cadastral Information System and the VUR- Single Registry Window; in addition to geoportals such as Google Maps, Google Earth, SINUPOT and Bogotá Maps for the location of said properties. Likewise, the liquidator granted by the SDH, with which it was possible to determine the corresponding values of the IPU with sanctions and interests corresponding to the omitted taxpayers. Secondly, the Performance Audit "Hiring evaluation for the technological support provided by ESRI Colombia, Prosis and Pro- calculus before Unidad Administrativa Especial de Catastro Distrital", in which, the contracting modality celebrated between the UAECD and ESRI Colombia SAS For this reason, in the beginning an exhaustive study was carried out of the contracts 085 of 2017, 206 of 2015 and 050 of 2015, taking into account the arguments that the entity took into account for the selection of the Direct Contracting modality as the most favorable. However, bearing in mind that ESRI Colombia is not the only firm capable of presenting a solution to the need of the entity regarding the capture of information in the field, the transgression of the norm is established, beginning with the Political Constitution of Colombia, in which, in its article 333 states that "Free economic competition is a right of all that assumes responsibilities", generating the violation of the principles of efficiency, planning, transparency, publicity and impartiality that not only seek to protect the resources of the organization, but also the state, since being a technology that does not allow comparison in the market through other solutions, generates economic risks by not having to establish if what is paid is fair, generating administrative findings with presumed disciplinary incidence and penal for the lack of planning of market studies, and for the use of the legal figure of lack of plurality of bidders for the aforementioned contracts. And the third audit of regularity to the SDH, focused on the internal fiscal control performed by the entity regarding the inaccurate properties of the payment of the IPU for the 2012 period. This audit is linked to the first, in terms of the bad management carried out by the administration in the collection of the property tax.