Apoyo Técnico a la Dirección de Obras Civiles y Valoración de Costos Ambientales de la Contraloría General de Boyacá

Abstract

This undergraduate thesis, developed under the internship modality, describes the support provided to the Operational Directorate of Civil Works and Environmental Cost Assessment of the Office of the Comptroller General of Boyacá between April and July 2026. The internship aimed to strengthen technical and professional competencies in civil engineering through participation in contract review processes. The activities included verifying compliance with the publication of contractual documents on the SIA, SECOP I, and SECOP II information systems, as well as preparing reports in Microsoft Word and comparative spreadsheets in Microsoft Excel to analyze unit prices established in the departmental government resolution and compare them with those identified in the reviewed contracts. During the internship, public works contracts, solidarity agreements, and supervision contracts from twelve municipalities in the Department of Boyacá were examined. The review identified several fiscal findings, including cost overruns in Maripí, Chiquinquirá, Campohermoso, and Almeida. In addition, an improper charge of Value Added Tax (VAT) was identified in a public works contract in Saboyá, contrary to Article 100 of Law 21 of 1992. A complete absence of published contractual documentation was also found in Úmbita. All findings and observations were submitted to the Fiscal Control Department to initiate the corresponding administrative procedures and contribute to the protection of public resources and public accountability.