Lineamientos para establecer la responsabilidad fiscal en contratos de prestación de servicios de apoyo a la supervisión.

Abstract

This document contemplates the result of a bibliographic review and analysis in order to define the guidelines that lead to establishing fiscal responsibility in contracts for the provision of services to support the supervision of civil works in the public sector, within the framework of current legislation in Colombia. Case study - Ministry of Culture. To achieve this, it was first necessary to determine the Laws and Decrees that allow the figure of support for the supervision of public works contracts; then, the responsibilities and fiscal obligations were enunciated, established in Laws and Decrees to support the supervision of public works contracts and finally the prevention, surveillance and control functions were established, which allow determining the fiscal responsibility of the supervision support. Identify in a supervision support contract, the attributable fiscal responsibility, within a hypothetical case study of a process carried out by the Comptroller General of the Republic (CGR) characterizes the regulations established in the legislation in force in Colombia that governs the exercise of the supervisor and support for the supervision of works for public order entities, in order to define the guidelines that lead to establish the fiscal responsibility of a professional to support supervision, linked by contracts for the provision of services. The above is applied to a case study that seeks to establish the obligations of surveillance, prevention, and control in a contract for the provision of supervision support service advanced by the Ministry of Culture, applying the above in a hypothetical case of a process of a possible tax finding.