El Anticipo en los Contratos de Obra con el Estado

Abstract

Generally speaking, auditing, despite its importance in the field of public procurement as a tool for controlling public resources, is not widely developed in current regulations, much less regulated. This can lead to misunderstandings regarding the scope, functions, and responsibilities, with the consequences that may arise from poor performance or a misunderstanding of the auditors' obligations. This gap in the regulations, due to the lack of a clear definition of the scope, purpose, and objective of auditing and the limited regulatory and jurisprudential development, makes it verification of a civil works contract, in terms of technical, administrative, financial, environmental, and legal aspects, among others. However, in the development of supervision, it is perhaps the technical component that is most developed, as it basically translates into ensuring that the project is carried out in accordance with the designs, plans, and specifications. This is well supported by construction regulations, Technical Standards, and the specialized knowledge of the professionals involved in the execution of a project and those in charge of its oversight. ikewise, attempting to cover all the fields suggested by supervision leads us to have an overly broad overview of the topic, and the need arises to establish more specific aspects to develop this research. That is why this work will focus on the administrative and financial aspects that fall under the purview of supervision in the development of a civil works contract.The usefulness of this topic is based not only on the importance of administrative and financial matters in a contract, but also on the fact that these are aspects for which there is little regulation, and a lack of knowledge or poor application of these matters can easily cause serious problems for professionals involved in the supervision of civil works contracts. A real and practical understanding of the administrative and financial functions that must be developed as part of the monitoring and control of the contracts subject to supervision constitutes a fundamental tool for the development of engineering consulting in the supervision or supervision of civil works contracts. This tool is applicable to the national context and serves as a reference source for engineering and architectural professionals new to supervision work, as they provide a document that summarizes the details of advance payments in construction contracts in light of current regulations on public procurement.