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

Abstract

This undergraduate thesis, developed as a professional internship, describes the technical support provided to the Operative Directorate of Civil Works and Environmental Cost Assessment of the Contraloría General de Boyacá (General Comptroller's Office of Boyacá) during the period from April to July 2026. The internship's purpose was to support the contractual review and audit processes carried out by the entity, through the verification of document publication compliance on the SECOP I and SECOP II platforms, the preparation of unit price comparison spreadsheets against the reference values established by the Gobernación de Boyacá for 2025, and the drafting of technical reports in accordance with the institutional guidelines of the entity. During the internship, more than thirty public works contracts, solidarity agreements, and consulting contracts were reviewed across eleven municipalities in the department: Cómbita, Sogamoso, Jericó, Saboyá, Pesca, San Pablo de Borbur, Sáchica, Ventaquemada, Socotá, Sutatenza, and Duitama. As a result of this process, specific fiscal findings were identified, including cost overruns in contracts from the municipalities of Sáchica, Sutatenza, Ventaquemada, and Socotá, an improper VAT charge in a public works contract in Saboyá in violation of Article 100 of Law 21 of 1992, non-compliance with the RETIE and NTC 2050 electrical standards in the Teatro Sogamoso, and unjustified contract extensions in the construction contract for the ESE health center in Jericó. All findings were submitted to the fiscal control department for the corresponding proceedings.