Abstract

CORDOBA LARRARTE, Carlos Felipe  and  PARRA VALBUENA, María Camila. CONTROL MECHANISMS FOR THE MANAGEMENT OF ADVANCES IN STATE PROCUREMENT PROCESSES. Novum Jus [online]. 2021, vol.15, n.spe, pp.265-296.  Epub June 14, 2023. ISSN 1692-6013.  https://doi.org/10.14718/novumjus.2021.15.e.5.

From a normative, doctrinal, and jurisprudential perspective, and developed with the qualitative method, this review article examines advances in state procurement processes as a legal feature, which allows contractors to start executing the responsibilities acquired in the contractual relationship. An advance is an early payment of the value of the contract, granted to contractors to cover costs associated with the obligations binding them in the contract. To address the proposed issues, the existing control mechanisms for managing advances are analyzed, as well as their conception from the normative and jurisprudential perspectives, their suitability for detecting a possible scenario of corruption resulting from the mismanagement of public resources, and whether they offer legal certainty for contracting entities. Finally, some investigations processed by the Office of the Comptroller General of the Republic are examined, considering several decisions of fiscal responsibility resulting from fiscal findings issued by the entity, which allow drawing conclusions on the effective application of the advance payment figure by contractors of the Colombian state.

Keywords : advance payment; state procurement; responsibility; regulations; corruption; non-compliance.

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