Observaciones técnicas frecuentes en el proceso de autorización de las prestaciones adicionales de obra a cargo de la Contraloría General de la República, periodo 2018 – 2020
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2024
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La evaluación de una prestación adicional de obra cuando supera el 15% del contrato original constituye uno de los servicios de control previo de la Contraloría General de la República, habiéndose analizado las observaciones técnicas frecuentes a las solicitudes de autorización de PAO presentadas por las diversas entidades Entidad a la CGR durante los años 2018 al 2020. El estudio constituye una investigación básica, analítica y sustentada en un diseño metodológico observacional, del tipo no experimental, con un enfoque de investigación cualitativa con corte transversal en la recolección de datos. Los resultados sobre una muestra de 16 informes analizados mostraron una variedad de observaciones que han generado la no autorización de la Contraloría (autorización parcial o denegatoria integral del contenido de la PAO planteada), de estos, existe un planteamiento de solicitudes que no se enmarca en alguna causal normativa (44.64%), inclusión de trabajos que si estaban considerados en el expediente original (28.09%), y la inadecuada determinación de los valores correspondientes a los metrados de la solución propuesta (39.34%). Asimismo, en el marco de opinión de algunos evaluadores, se concuerda que esta falta de autorización se da debido a que existe un planteamiento de solicitudes que no se enmarca en alguna causal normativa (50.00%), y de manera complementaria que no cumple con estar referidas al cumplimiento de la meta prevista en la obra principal (21.43%) y que la propuesta planteada sin especificaciones técnicas y/o cantidades de equipos y/o memoria de cálculo y/o costos unitarios y/o rendimientos y/o acta de pactación de precios y/o ensayos de suelos (11.76%). Estas observaciones planteadas en la evaluación técnica de la solicitud de autorización de PAO en el periodo analizado conllevaron a que se autorice parcialmente a nivel de 25.00%, y resultando en mayor número desestimadas al llegar al 62.50%; es de mencionar que la autorización integral fue a nivel de 12.50% se presente cuando no hubo observaciones técnicas.
The evaluation of an additional provision of work when it exceeds 15% of the original contract constitutes one of the prior control services of the Comptroller General of the Republic, having analyzed the determining factors of the result obtained from the requests presented by the various entities. during the years 2018 to 2020. The study constitutes a basic, analytical research supported by an observational, non-experimental methodological design, with a qualitative research approach with a cross-sectional data collection. The results on a sample of 16 reports analyzed showed a variety of observations that have generated the non-authorization of the Comptroller's Office (partial authorization or complete denial of the content of the proposed PAO), of these, there is an approach of requests that does not fall within some normative cause (44.64%), inclusion of works that were considered in the original file (28.09%), and the inadequate determination of the values corresponding to the measurements of the proposed solution (39.34%). Likewise, in the opinion of some evaluators, it is agreed that this lack of authorization occurs because there is an approach to requests that does not fall within any normative cause (50.00%), and in a complementary way that it does not comply with being referring to the fulfillment of the goal foreseen in the main work (21.43%) and that the proposal proposed without technical specifications and/or quantities of equipment and/or calculation memory and/or unit costs and/or performance and/or agreement minutes of prices and/or soil tests (11.76%). These observations raised in the technical evaluation of the PAO authorization request in the period analyzed, led to it being partially authorized at a level of 25.00%, and resulting in a greater number of rejections when reaching 62.50%; It is worth mentioning that the comprehensive authorization was at a level of 12.50% when there were no technical observations.
The evaluation of an additional provision of work when it exceeds 15% of the original contract constitutes one of the prior control services of the Comptroller General of the Republic, having analyzed the determining factors of the result obtained from the requests presented by the various entities. during the years 2018 to 2020. The study constitutes a basic, analytical research supported by an observational, non-experimental methodological design, with a qualitative research approach with a cross-sectional data collection. The results on a sample of 16 reports analyzed showed a variety of observations that have generated the non-authorization of the Comptroller's Office (partial authorization or complete denial of the content of the proposed PAO), of these, there is an approach of requests that does not fall within some normative cause (44.64%), inclusion of works that were considered in the original file (28.09%), and the inadequate determination of the values corresponding to the measurements of the proposed solution (39.34%). Likewise, in the opinion of some evaluators, it is agreed that this lack of authorization occurs because there is an approach to requests that does not fall within any normative cause (50.00%), and in a complementary way that it does not comply with being referring to the fulfillment of the goal foreseen in the main work (21.43%) and that the proposal proposed without technical specifications and/or quantities of equipment and/or calculation memory and/or unit costs and/or performance and/or agreement minutes of prices and/or soil tests (11.76%). These observations raised in the technical evaluation of the PAO authorization request in the period analyzed, led to it being partially authorized at a level of 25.00%, and resulting in a greater number of rejections when reaching 62.50%; It is worth mentioning that the comprehensive authorization was at a level of 12.50% when there were no technical observations.
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Control gubernamental, Control previo, Adicionales de obra, Evaluación técnica - Obras públicas
Citación
Malpartida García, Jimmy Esteban (2024). Observaciones técnicas frecuentes en el proceso de autorización de las prestaciones adicionales de obra a cargo de la Contraloría General de la República, periodo 2018 – 2020. [Trabajo de investigación básica, Contraloría General de la República. Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control.