Observatorio de Política Pública de Control Fiscal
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Ítem Ponencias Congreso Auditoría General de la República AGR 2023 - día 2(2023-08-31) Observatorio de Política Pública del Control Fiscal - OPPCFThe international congress on digital transformation in tax control aims to bring together experts, researchers and professionals in the tax field to discuss the latest trends and challenges in the era of digitalization. The event will focus on how digital transformation is impacting tax control and how digital systems and tools can improve the efficiency and effectiveness of auditing. Topics such as process automation, data analysis, artificial intelligence and cybersecurity in the tax context will be addressed. In addition, success stories and good practices will be presented to inspire participants to implement digital solutions in their own organizations. On August 31, the second day of the congress in 2023 was held with the following presentations: • Digitalización en el ámbito del Tribunal de Cuentas de Austria / Dr. Ronald Roedl • Director INTOSAI. • Sistematización del Índice de Desempeño Integral de las Contralorías Territoriales-AuditeCT / Gustavo Escudero Aranda -Asesor de la Auditoria General de la Republica • Sostenibilidad de las Administraciones Públicas a largo plazo: La incidencia de la demografía. / Ponente: Itziar Alberdi Subdirectora General del área de Estado y Seguridad Social En la Autoridad Independiente de Responsabilidad Fiscal (AIREF) • Entre Control Fiscal y Ciudadano: la herramienta Mapa inversiones / Ponente: Francesco De Simone Especialista Senior en Modernización del Estado del Banco de Interamericano de Desarrollo- BID • De los datos a las decisiones: Estrategias de control bajo un modelo de gestión por resultados en la defensa jurídica del Estado. / Ponente: Paula Robledo. Directora de Políticas y Estrategias de la Agencia de Defensa Jurídica del Estado y docente investigadora de los departamentos de Derecho Administrativo y Derecho Constitucional de la Universidad Externado de Colombia. • Solución informática para la determinación de riesgos, materialidad y muestra en la auditoría / Ponente: Msc. Tania de la Caridad Fuentes Mota • Contraloría General de la República de Cuba • Implementación de herramientas de transformación digital para apoyar la gestión de los departamentos en su control fiscal del impuesto al consumo de licores, cervezas y cigarrillos. / Ponente: Laura Castañeda Directora de Proyectos Especiales Federación Nacional de Departamentos- FEDEDEPARTAMENTOS • Incidencia de los Hallazgos en la Gestión Contractual del Distrito Capital de Bogotá D.C. / Ponente: María Fernanda Cruz Rodríguez Secretaría Jurídica del Distrito de Bogotá D.C. • Sistema Integral de Monitoreo- SIM / Ponente: Lics. José María Vásquez y Byron Galindo Funcionarios del área de tecnología - Contraloría General de Cuentas de Guatemala • Retos y oportunidades de la inteligencia artificial / Ponente: Andrés Rengifo Director de asuntos legales, corporativos y externo para Sur América MICROSOFT • Gestión Fiscal de las Gerencias Departamentales Colegiadas / Ponente: Juan Pablo Contreras, Asesor de Estudios y Política Publica de la ONG Instituto anticorrupción • Lucha internacional contra la corrupción y su manejo a través de procedimientos organizacionales y de BI / Ponente: Javier Morales, Preside actualmente la empresa COMPETITIVE CONSULTING GROUP (CCG), empresa dedicada principalmente a la Consultoría y Auditoría de Programas de Cumplimiento y Ética.Ítem Ponencias Congreso Auditoría General de la República AGR 2023Duque Lozano, Daniel; Murillo Pedroza, Alejandro; Villabona, Sandra; Sterling Bastidas, Ana María; Aroca Collazos, Álvaro; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001435115; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002174442; https://orcid.org/0000-0003-3208-1151; https://orcid.org/0000-0002-6977-6275Ítem Boletín Técnico - Contratación territorial en el periodo de ley de garantías 2023(2024) Ortiz Ospino, Liliana Patricia; Observatorio de Política Pública del Control Fiscal; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000291730The general audit of the republic prepared this document, with the objective of offering a report, based on the data reported by the territorial comptrollers' offices and that is recorded in the sia-observa information system, for the period between June 29 of 2023 and October 29, 2023, on the behavior of territorial public procurement, in accordance with the provisions of the guarantee law. This description presents a general overview of the contracting; information that is expected to serve as input in the decision-making of the comptrollers' offices, regarding surveillance and fiscal control of public procurement. The general characteristics of the contracting are presented, the number of contracts signed, their value, the average value of the contracts, the number and percentage of contractual additions, the quantity and value of inter-administrative contracting, by sector to which the expense corresponds, as well as discrimination by department.Ítem Boletín Técnico - Contratación interadministrativa le costó al país entre 2019 y 2022(2023) Ortiz Ospino, Liliana Patricia; Cañón Spell, Juan Paulo; Ramírez Rincon, Boris; Grautoff Laverde, Manfred Enrique; Casas Garcia, Zulma Constanza; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000291730; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001984107; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000721018; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001034278; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001916163The Auditoría General de la República (AGR) carried out an analysis of territorial public procurement during the period 2019-2022. The report made puts the territorial comptrollers on alert about the surveillance and control that must be done to the contracts and inter-administrative agreements.Ítem Análisis de la contratación pública territorial Vigencia 2023(2024) Ortiz Ospino, Liliana Patricia; Observatorio de Política Pública del Control Fiscal; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000291730The general audit of the republic prepared this bulletin with the objective of offering information on the contracting registered on its monitored subjects (territorial entities), in the sia-observa information system, during the year 2023. territorial public contracting is described through data such as quantity, value and average value of contracts and, also, maximum and minimum values of contracts.Ítem Eficiencia y eficacia en la asignación y ejecución del presupuesto cultural: un desafío para las entidades territoriales en Colombia(2021-12-10) Ortiz Ospino, Liliana Patricia; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000291730&lang=es; https://orcid.org/0000-0003-0744-4563In Colombia, the discussions on the budget of culture bring with them the stigma of a sector considered as 'the Cinderella' of national public spending, however the empirical evidence of this study shows that, in the territorial sphere, the great challenge that exists in the allocation and execution of resources, is to achieve efficiency and effectiveness. The results obtained highlight the importance of increasing the percentage of execution, reducing budget lags and analyzing the demographic, geographic, socioeconomic, development characteristics or municipal quality of life, in order to distribute and equitably execute the resources that guarantee the cultural rights contemplated in the Political Charter; In this sense, it proposes to design instruments of territorial public cultural policies, through the creation of master and development plans, a cultural public agenda, and evaluation and monitoring mechanisms that allow evaluating the impact of the invested resources; Likewise, there is the need to configure a theoretical-practical platform in the cultural institutionality that supports decision-makers in the identification and attention of the problems of the sector.Ítem Control fiscal y educación en los planes de desarrollo con enfoque territorial: Estado y marco analítico(2023-07-10) Martínez, Luis Ricardo; Buesaquilllo, Diego Andrés; Diego Mauricio, Diego Mauricio; Galeano, Germán Andrés; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000153186; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001783673; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001763330; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001882179; https://scholar.google.com/citations?view_op=list_works&hl=en&authuser=1&user=lv-CQ1sAAAAJ; https://scholar.google.com/citations?hl=en&user=Id9O7TkAAAAJ; https://orcid.org/0000-0002-4882-5541; https://orcid.org/0000-0003-2789-9311; https://orcid.org/0000-0002-4306-1159Article 4 of Legislative Act 04 of 2019 (Congreso de la República, 2019) gave the General Audit of the Republic the constitutional mandate to carry out the annual certification of territorial comptrollers through management indicators. Subsequently, the Colombian government established that said certification has the purpose of measuring and qualifying [evaluating] the capacities of the territorial comptrollers to fulfill their functions (Gobierno de Colombia, 2020). In the same way, assuming fiscal control within the perspective of human rights (Moya v., 2019), it is necessary to establish measurement mechanisms that allow evaluating not only the management of the comptrollers, but also allow evaluating the achievement of the purposes of the state. This implies a perspective of evaluation of the management of the territorial comptrollers within the broader context of the planning and implementation of public policies executed by the subjects that they monitor. The result and impact of fiscal control is not limited to the generation of products typical of fiscal control, but is extended and justified by the impact that said control has on the results and the impact that fiscal spending and the management of public servants has on the lives of citizens and the communities they inhabit. in particular, on the effective enjoyment of rights by the population in the territories. This is the application of the human rights perspective to the evaluation of territorial fiscal controlÍtem Evolución normativa y desafíos del control fiscal en Colombia(2022-11-30) López Valencia, Diego Mauricio; Díaz Garzón, Andrea Janneth; Montes Arrieta, Mara Margarita; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_ rh=0001763330; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_ rh=0001762207; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_ rh=0001765443; https://scholar.google.com/citations?hl=es&user=EigzQsIAAAAJ; https://orcid.org/0000-0001-8794-2903; https://orcid.org/0000-0002-1883-4949According to (Ferrajoli, 2015, p.859) “Politics must be conceived as an instrument for the realization and guarantee of the Law and particularly, of fundamental rights”. However, in Colombia, after the multiple reforms to Fiscal Control, it is possible to observe from the explanations of reasons that precede the legislative acts, that the problems have their origin in the improper application of public policies. Therefore, for a fiscal control model (prior, subsequent and selective, concomitant and preventive) to be efficient, it must be implemented in a programmed and systematic manner.Ítem Explotación de la mendicidad ajena ejercida en contra de los menores de edad pertenecientes a la comunidad indígena Embera Chamí: análisis desde una perspectiva de judicialización del delito de trata de personas y conflicto jurisdiccional(2022-06-07) Buitrago Calvo, Laura Daniela; Pimienta Suárez, Ana Marieth; Turriago del Rio, Tiffany; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001767148; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001767154; https://scholar.google.com/citations?hl=es&user=sIwHoVoAAAAJ; https://scholar.google.com/citations?hl=es&user=-ZwuB_oAAAAJ&scilu=&scisig=AMD79ooAAAAAYfwq6Ugq0JmZErRt_NablVGODUchXwAa&gmla=AJsN-F5F43cZpXYcMPtbpqNMqA_RyDbujf3g2xQ6nfOUA9Og_-sLjBpN_g8jkI4Oe3TrXXixnxmYo88ym3S2tH70fdp9MasAuuWHwKxVH1XkWhlA0Bxez52xGOyPlfRRSNU5y_km22L0&sciund=16632463290529805408; https://orcid.org/0000-0001-9937-881X; https://orcid.org/0000-0001-6482-2618The crime of human trafficking is a serious criminal problem that affects humanity, due to the imminent and flagrant violation of human rights, specifically the guarantees of the most vulnerable, in this sense, there is an affected population subject to suffer this crime due to the different social, cultural and economic problems that surround them and make them highly exposed to suffering from objectification contexts, thus finding minors, women and ethnic minorities in this population group. It is a scourge that profits from the human being, due to the commercialization processes where they are instrumentalized and a profit is obtained for it, in this sequence, according to the United Nations, this crime is constituted in the third business illicit crime in the world after drug trafficking and arms trafficking. Likewise, human trafficking has multiple purposes of action under which it operates, among them, are commercial sexual exploitation, servile marriage, servitude, extraction of organics, practices analogous to slavery and the purpose that corresponds to effects of this article: the exploitation of the begging of others. This article frames a qualitative research and maintains a hermeneutical approach, where the phenomenon of the exploitation of the begging of others is analyzed as a purpose of exploitation of the crime of trafficking in persons, exercised against minors belonging to the Embera indigenous community Chamí, in order to achieve a criminal legal interpretation of this scourge in judicial contexts, as well as the jurisdictional conflict debate that arises due to the conjugation of subjects present in the construction of the analysis, dealing with what concerns here of indigenous members, indigenous minors and third parties belonging to Western society.Ítem Implementación de la ley 1474 por las Contralorías Territoriales "Un superávit normativo que genera ineficacia y confusión"(2021-12-01) Huerta Gutierrez, Leonardo; Universidad Santo TomásThe General Auditor of the Republic (AGR) is the fiscal control authority over the entities that in turn control the management of all State entities, becoming the apex of the control of the public management of those who exercise functions granted by the Constitution. and the laws. Our Legislator has issued in recent years a large number of regulations aimed at preventing and reducing corruption rates by those who administer public resources and exercise power by virtue of their positions, most of them are the result of some circumstance or scandal. corruption, with the aim of preventing such negative impact situations from recurring. This tendency to over-regulate the issues in our legal system, have generated a surplus that ends up generating confusion in the legal operator and at the same time ineffectiveness of the measures adopted by these regulations. The validity of the law and of the legal norm in particular, can be evaluated from different points of view, according to the school of iusphilosophical thought to which it belongs: for iuspositivism, the only applicable law is the one in force; for natural law, the validity of the law is based on justice, that is, ‘it is in accordance with the general and axiomatic principles of law’; for its part, iusrealism gives value only to the effective norm, that is, to the one that is applied in the world of real life, to which it adequately regulates social phenomena and resolves them in their application. From a iusrealist perspective (sociology of law), it was evidenced that the territorial comptrollerships, in general terms, have not been fully applying the prevention and fight against corruption measures ordered by Law 1474, making it inefficient and therefore subtracting validity of the new anti-corruption statute.Ítem El análisis de la contratación estatal como una herramienta de gestión del riesgo de corrupción en las regiones(2021-12-01) Grupo de Investigación y equipo de la Oficina de Estudios Especiales y Apoyo a la GestiónThis document compiles the experience of the Research and Analysis Group of the General Auditor of the Republic in strategic terms. This group was created in 2015 and is responsible for collecting and analyzing data that allow measuring the efficiency of the execution of the public budget at the territorial level. The same Group is in charge of identifying natural persons and legal entities that tend to have multiple contracts in the territories; This is what the AGR has called “business meshes” and this concept has been proposed in order to measure the concentration of state contracting in a few actors. GIA has designed processes that allow prevention of corruption and capture of the State at the territorial level. The document describes the strategic nature of this initiative and classifies it as a good practice in knowledge management because the products generated are feeding public debate and are being used to make decisions within the AGR. Attention is drawn to the strategic opportunity that a project of this nature may represent insofar as it brings the AGR closer to the territorial comptrollers from the collection and analysis of data from the subjects under surveillance. The Research and Analysis Group of the Office of the Auditor General of the Republic has made it possible to build the first indicators for an Early Warning System in matters of state contracting and this capacity will be critical for the construction of territorial peace.Ítem Documento metodológico para generar alertas tempranas que la participación ciudadana en el control fiscal del gasto público(2021-12-01) De Castro Mazzillo, Mauricio Anrique; Universidad Santo TomásThe objective of this document is to demonstrate the relevance of citizen participation as a transversal principle that impacts fiscal control and contributes to the generation of public value. For this, it is essential to create and / or improve mechanisms that promote closer relations between the General Auditor of the Republic and the citizens to produce a mutual and fruitful strengthening of both the General Auditor of the Republic, as well as civil society, in relation to with its own capacities and practices, in order to positively influence the strengthening of the public expenditure control system as a whole. In this context, this document conceives citizen participation as a cross-cutting principle that impacts fiscal control and contributes to its generating greater public value or benefit than it would be obtained if synergies with citizens were not taken advantage of. The foregoing in an attempt to enhance the scope, opportunity and effectiveness of fiscal control over the use of public resources and the exercise of the citizen's right to social control. In this sense, participatory fiscal control is a strategy for effective territorial administration in Colombia since it contributes to making better use of resources and achieving better results and therefore a better credibility of the community in the entities that exercise fiscal control of the country. . For this reason, it should be noted that these entities must carry out their missionary exercise in a transparent, timely and impartial manner, thus generating confidence in the citizenry who usually report repeated manifestations of disagreement in the use of public resources.Ítem Identificación de buenas prácticas del control social(2021-12-01) Prada, Juan CarlosWith the Political Constitution of 1991 it can be seen with total clarity that Colombia is a Social State of Law, decentralized, with autonomy from its territorial entities, such as the Departments, Municipalities and Indigenous territorial Zones, based on this superior Norm and taking into account that the essential purposes of the State according to Article 2 of our Political Charter, basically consists of serving the community, promoting general prosperity and guaranteeing the effectiveness of the principles, rights and duties enshrined in our Constitution, also one One of the most fundamental aspects for all Colombians is that we are subject to exalting all members of the national community, comply with the Constitution and Laws, respect the rights of others and not abuse our own, respect and support democratic authorities, defend and disseminate Human Rights, participate in the political, civic and community life of the Country and above all col to advocate for the proper functioning of the administration of justice and peace, from the proper management and functioning of State expenditures and investments within the concepts of justice and equity that, in the words of this methodological document, would translate into the social control of the Public Management.Ítem Guia de análisis presupuestal(2021-12-01) Salazar Pineda, Juan Guillermo; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000040257&lang=esFrom the analysis of the contractual object1 it can be inferred that this work aims to be an input for the Office of Special Projects of the General Auditor of the Republic of generation of knowledge for later exercises of greater scope and duration, which helps to elucidate part of the complexity of the audit exercise that it is responsible for carrying out in budgetary aspects and where its work is circumscribed to the territorial control bodies and the support of its Fiscal Control work, which by their nature and according to rulings of the Constitutional Court and the Council of State have their budgetary autonomy is restricted by not being able to directly collect the contribution rate. Understanding that the control function is part of the administrative process and that as such it must add value to the extent that it helps to fulfill the objectives established by the Governments of leading society towards a desired future, which is seriously threatened by the action of negative forces such as corruption, administrative inefficiency, politicking, poor planning among others, the oversight work has reason to be to the extent that it helps to counteract these forces through an exercise of technical control and independently with which it will be betting on that dream of a society with a better quality of life that makes LA PAZ sustainable.Ítem Estrategias para el aumento de la cultura de la legalidad(2021-12-01) Burbano, AndreaCorruption is a serious detriment to the economy and society as a whole. Many countries in the world suffer from deep-rooted corruption that stunts economic development, undermines democracy, and spoils social justice and the rule of law. Corruption varies in its nature and scope from one country to another, it compromises good governance, the correct management of public funds and the competitiveness of markets. In extreme cases, it undermines citizens' trust in democratic institutions and processes. This paper analyzes the measures adopted by different countries to prevent and fight it.Ítem Revisión, análisis y estado del arte del control fiscal en colombia(2021-12-01) Salazar Tamayo, JavierThis document has compiled a compilation of the information found in various publications that deal with the origins and evolution of Fiscal Control in Colombia. This can be divided into three stages: 1) Its beginnings date back to the time of discovery and conquest, at this time the crown sent an official called a lieutenant of the Castile Accounting Office to supervise state assets; 2) This begins after the evaluation carried out by the Kemmere Mission of the existing system, concluding that a radical turn must be given to Fiscal Control and management of the finances of our country, thus, through Law 42 of 1923 the Office of the Comptroller General of the Republic and 3) this begins with the issuance of the 1991 Political Constitution, which tries to give a new orientation to the bodies that exercise Fiscal Control in Colombia, and rethink the procedures for its exercise Thus, the prior control is terminated and the subsequent and selective control is given way.
Ítem El control fiscal ambiental(2021-08-09) Escudero, Gustavo; Diaz, Andrea; Montes, Mara; Galeano, German; Amaya, Olga; Universidad Santo TomasWhat has been the scope of the management of the comptrollers' offices in Colombia in view of their responsibility for vigilance and control over the entities that execute resources for the environment?Ítem La importancia del sistema nacional ambiental en la preservación y protección del medio ambiente Colombiano(2021-08-29) Gómez, Raúl Saade; De León Beltrán, Isaac; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000239526The 1991 Constitution developed the protection of the environment as one of its fundamental pillars, so much so that it is often pointed out that this was an environmental Political Charter. It is the role of the Office of the Auditor General of the Republic to monitor the function and performance of the Office of the Comptroller General of the Nation and of the territorial comptrollerships by constitutional mandate. These in turn exercise fiscal control over the Ministry of the Environment, the Regional Autonomous Corporations, the Departments, Municipalities and Districts, which are in charge of monitoring and safeguarding the environment in accordance with the assigned powers. This document seeks to highlight the importance of the role played by the Office of the Auditor General of the Republic, as a vigilant and influential entity in the Comptrollers' Offices, so that these in turn are aware of the environmental fiscal control of each supervisory entity.Ítem Debilidad institucional de las Contralorías Departamentales según Índice Transparencia de las Entidades Públicas (ITEP)(2021-08-29) Córdoba Larrarte, Carlos Felipe; Ocampo Niño, Juan Carlos; Villalba, Diana Carolina; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001655737; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000003668In the dimension of the Decentralized Unitary Republic of the Colombian State, the territorial comptrollerships (Departmental, District and Municipal), in their capacity as technical entity with administrative and budgetary autonomy, are responsible for exercising the public function of monitoring the fiscal management of the administration. and of the individuals or entities that handle funds or assets of the Nation. The oversight of the fiscal management of the Office of the Comptroller General of the Republic as well as of the territorial ones corresponds to the General Auditor of the Republic (AGR). In the exercise of social control, the Transparency for Colombia Corporation, during four times has evaluated with the departmental transparency index, the risk of administrative corruption of the departmental governors and comptrollers, in the last measurement 2013-2014 a rating that indicates a high risk of corruption, both in the governorates and in the departmental comptrollers' offices. The document, in the context of the framework of the comprehensive anti-corruption public policy, performs the analysis of the evaluation carried out through the transparency indices and the risks of corruption in the departmental comptrollers' offices.Ítem La elección de los contralores departamentales para el período 2016-2020: Un análisis prospectivo sobre el control fiscal y la paz territorial(2021-08-29) Córdoba, Carlos Felipe; De León Beltrán, Isaac; Villalba, Diana Carolina; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000239526The General Auditor of the Republic (AGR) is the entity of the State responsible for monitoring the territorial comptrollers' offices. The territorial comptrollerships are, in turn, responsible for monitoring the application of the fiscal control norms in the governorates, districts and municipalities. AGR is responsible for control the comptrollers and thus influence quality of public spending in the territories. Within the framework of the peace that advances in Havana, and taking into account that in the next days the controllers will be elected for the period 2016-2018, it is convenient that said selection process occupies a privileged place in the local and national political process. The comptrollers will supervise the execution of some programs that require public resources at the local level in order to build a stable and lasting peace. If these officials were choose incorrectly, the construction of "territorial peace" you are at high risk of failure. The document draws attention on a problematic scenario for peace: one in which departmental and territorial comptrollers participate in the local corruption as a consequence of increased resources assigned for peacebuilding.