MISSION: To provide added value in the fiscal control and results of the district entities, through ethical, strategic and effective methods, to contribute to the economic and social development of Bogotá.
VISION: By 2020, it will be an entity with high credibility in society, due to its technical and ethical level. Respectable and respectful. We will be referents of fiscal control in the 21st century.
Corruption - crimes against public property - is a cancer that affects economic and social development, deepening injustice and social inequality.
The ineffectiveness of the public sector is of greater magnitude, with respect to the waste of resources.
The different forms of corruption, crimes against public property, increasingly sophisticated. (they blend together).
The apathy of citizens in front of the "public".
Inefficiency of management systems, especially the internal control of public entities themselves.
The findings of the comptroller that would serve to punish fiscal, criminal, and / or disciplinary sanctions are weak from a technical and legal point of view.
Ineffective control and evaluation of results. The current fiscal control has not evolved, as the 1991 constitution proposed.
LEGAL FRAMEWORK / LEGAL TECHNICIAN:
- CP: Art. 2; Art. 119. Art. 267-274 Law 42 of 1993 Law 87 of 1993 DL: 1421 of 1993 Law 1474 of 2011 Agreement 519 of 2012
TECHNICAL
Generally accepted auditing standards. (NIAS, NAGA)
Management systems (SGC, ISO, NTC-GP, MECI, excellence)
Techniques Evaluation of results and management.
Institutional external control process, such as fiscal control, designs working papers, audit plans and preparation of the report.
Identify and properly tabulate the findings resulting from a tax audit.
Design and fill out the work papers according to the aspects to be audited.
CGR AUDITING GUIDE
DOFA - COMPTROLLER
D: Technical capacity in the construction of the findings.
Low level of sanctions, measured as the number of open investigations, against tax rulings.
A minimum value of lost resource recovery.
Shortcomings in audit and evaluation of management and results.
O: New technologies (ICT, auditing, risk), which will allow for more timely control.
International cooperation at technical and economic level.
F: It has a "robust" human talent and management system.
A: The ineffectiveness; lack of credibility and citizen support.
OBJECTIVES - ANTI-CORRUPTION STATUTE
- Recognition of citizens as the main recipient of fiscal management and as the starting and ending point of the fiscal control exercise. Missionary component of the strategic plan based on the formulation and execution of the Development Plan of the respective territorial entity. Permanent measurement of the results and impacts produced by the fiscal control fund exercise. Emphasis on the preventive scope of the audit function and its concretion in the strengthening of the internal control systems and in the formulation and execution of improvement plans by the supervised subjects Development and application of methodologies that allow the immediate exercise of the subsequent control and the responsible use of the warning function.Complementing the exercise of the supervisory function with the social control actions of citizen interest groups and with direct support for macro and micro control activities through strategic alliances.
GENERAL OBJECTIVES (institutional)
MISSION: To provide added value in the fiscal control and results of the district entities, through ethical, strategic and effective methods, to contribute to the economic and social development of Bogotá.
VISION: By 2020, it will be an entity with high credibility in society, due to its technical and ethical level. Respectable and respectful. We will be referents of fiscal control in the 21st century.
- Contribute to the greater effectiveness of public, departmental, and municipal management, through the evaluation of results. Achieve greater effectiveness and citizen participation (motivation / training). Deepen and strengthen the use of ICT, knowledge and talent skills human. Reaching fiscal control in real time, obtaining international cooperation resources through cooperation projects, positioning fiscal control and results as a key element for development, both for citizens, officials and leaders, identifying and fighting corruption and Inefficiency, which means the loss of large resources to the detriment of the satisfaction of social needs. Make effective, timely, exemplary fiscal control in the audit capacity, Transparency, evaluate and promote the improvement of the internal control of the control subjects. In evidentiary matters, Establish a collaborative work with other control and justice bodies, citizen oversight! Greater AND BETTER Use of electronic means to detect weaknesses and punish. Recover resources. Increase the value for coercive collection. Position the district comptroller as an important body for public management and society in general.
STRATEGIES
- Human talent, and the administrative, financial and technical infrastructure are at the service of the ends of the state. INTERNATIONAL COOPERATION, at both a technical and financial level, should contribute to strengthening the comptroller's office. Social control, through oversight and participation citizen, must be more effective. Transparency, as the main "antibacterial" for crimes against public administration. (accountability). Interinstitutional and integrated work with attorney, prosecutor. Oversight and citizen groups. Through the evaluation of the SCI of the fiscal control organisms, achieve improve the effectiveness of the management. The sanction, when it is opportune, objective / impartial and exemplary is also a preventive mechanism! Strengthen the control macro, AS A COMPLEMENT TO THE CONTROL OF RESULTS.EXPECTED RESULTS
(Quantification and precision will be done with the control team and will be incorporated into the strategic plan)
- Improve the current results of coercive collection and recovery of resources. (average baseline period 2012-2016) Increase the scope, quality and number of audits (baseline 2015). At least one international cooperation project presented and implemented during the 2016-2020 period. Carry out at least two (02) results controls to each of the District's government sectors. (2016-2020).Reduce court trial times by at least 30% (2016-2020).Reduce the expiration / prescription percentages of tax findings (measured over the number of active tax lawsuits).Maintain certification of quality (ISO), and implement NTC-GP 1000.Design and execute a training plan for the staff of the comptroller, at least three (03) graduates.Improve the entrance of resources of the Contraloría. To continue presenting in a timely manner, but with more effectiveness the reports of law. To carry out at least four follow-ups to the Development Plan of Bogotá
