Evaluación del AIU en contratos de obra pública en la Ciudad de Bogotá

Abstract

The AIU is a tool used by contractors to consider, within budgets, the risks that may arise in the execution of a state contract. Within this margin, this included value works as a basis against events that may alter the activities of a work, in order to mitigate or prevent these events. However, the treatment given in the general subject of government procurement is very superficial, therefore, it does not have normative precepts nor a standard matrix that allows to limit and control the values that can be taken, taking into account the type of work, its amount and the time of execution, generating problems in the planning of a work. To study this problem, the investigation of this project was initiated. Initially, a selection was made of some contracts of the local mayoralties of Bogotá, through the SECOP (Electronic Public Procurement System) platform, which had a clear list of conditions and the annex referring to the contractor's AIU. he awarded him the object of the contract; On the other hand, basic information was gathered about the regulations regarding the subject, fundamental definitions (Typification of risks, foreseeable risks, unpredictable risks), detailed composition of each one of the belonging items, references about extensions, additions, others and suspensions of the contracts, historical of frequent use of the AIU in Colombia and specifically, the ratio of the basic values used in the calculation of the AIU as minimum wage limits, benefit factors, taxes and guarantees. All this in order to perform an own calculation of AIU of each of the contracts chosen from local municipalities, taking into account a high level of detail when taking specific values. Having said values, both the one accepted by the mayor's offices and the one calculated by the researchers, we continue to compare them and find the variables or reasons why some values differ with the others. With this, the chapters of administration, contingencies and utility are studied in depth, determining the causes and alterations that generate high costs of the AIU. After the analysis, an alternative is proposed for the management of the AIU in order that the state entity and the contractor avoid irregularities that alter the process of contracting and execution of contracts, presented as cost overruns or increase of time of completion of work.