Análisis Comparativo del Porcentaje de A.I.U. Fijado por las Entidades Públicas, en Procesos de Contratación de Obras, en las Ciudades Capitales de la Región Central de Colombia Entre 2019 y 2021

Abstract

The percentages corresponding to the administration, contingencies and utility (A.I.U) of the work contracts are determining factors at the time of contracting with the State, therefore it is correct to affirm that the A.I.U. should be applied synallagmatically; thus, at first we have the public entity in suspense to supply the common good through the work contract, and secondarily the private one that intends to fulfill the social function of general interest through the execution of the contract in which it participates, ideally of the aforementioned is to obtain a consensus since it is not a secret to pretend that a particular interest is not ensured, for this it is necessary that the contractors of the Colombian State have a reference when expressing their interest in participating in a State contract, specifically in those referred to works contracts in the modality of public bidding and abbreviated selection of lesser amount; For this, through this article, we intend to carry out a comparative analysis of the A.I.U. percentages set by the various Entities that make up the State, within the framework of the capital cities of the Andean region; Tunja, Bogotá, Villavicencio and Ibagué, during the period from 2019 to 2021.