References: The Constitution of Colombia 1991, article 267

References: The Constitution of Colombia 1991, article 267

However, in some cases auditors can be forced to resign due to threats. This is the case of the auditor for public administration who resigned in August 2007. He had denounced irregularities in hiring processes in the Unit of Legislative Work in Congress and received death threats.

References: Contralor que investigó al Congreso renunció a su cargo por amenazas de muerte. El Tiempo. 29 de agosto de 2007 [ LINK ]

Corporación Transparencia por Colombia. 2002. El Sistema Nacional de Integridad en Colombia: análisis y Resultados del Estudio de Caso. Cuadernos de Transparencia # 4. Bogotá.

However, a recent index of regional transparency shows that the audit offices at the regional level are very weak institutionally and are at a very high level of corruption risk. This risk has increased over the years and is deepened by the influence of political criteria in selection processes. Only eight regional audit offices carried out selection of free removal employees based on merit.

References: DANE. Informe resultados generales - Encuesta sobre ambiente y desempeño institucional nacional 2007 [ LINK ]

Contralorías ejercen una vigilancia débil. El Espectador. 3 Jun 2008 - 5:37 pm [ LINK ]

CONTRALORÍA. MARCO LEGAL CONCURSO DE MÉRITOS 2008 [ LINK ]

Yet, the audit institution has very good reputation at the national level. It occupied the second place in the index of transparency of institutions at the national level, according to Transparency for Colombia ITN 2005 and according to a survey made by DANE among employees of public institutions. It has a level of institutional development that is neither high nor low (3.73 on a 5 point scale).

However, there is a widespread perception that at the local level, staffing decisions are strongly supported by political criteria.

For example, in January 2008 the general auditor in Antioquia fired 77 provisional employees, and there were accusations that those removals were politically motivated in order to benefit the political group that elected him. Thus, for a long time there has been a huge controversy on the pertinence of municipal auditors, as it is considered that their functions can be carried out by departmental auditors. A recent index of regional transparency shows that the audit offices at the regional level are very weak institutionally and are at a very high level of corruption risks. This risk has increased over the years and accountability and transparency at the local level are very weak.

In some cases auditors may have clear party loyalties. For example the recent election of the auditor in Bogota (the capital city) was negotiated among the city´s council. The negotiations led to the designation of a liberal candidate as auditor and a candidate of the Polo Democratico (the city´s government party) as the leader.

References: Lucha por Contralorías del Valle y Cali se da en medio de intereses y presiones. El Tiempo. 8 de enero de 2008 [ LINK ]

Ternas no ternitas en contraloría y personería. POR CESAR VALENCIA. El Tiempo. 7 de enero de 2008 [ LINK ]

Favorito Para La Personería Fue Multado Por Clientelista. El Tiempo. 23 de enero de 2008 [ LINK ]

Por clientelismo fue sancionado en 2004 el ex senador Francisco Rojas, favorito para la Personería. El Tiempo. 23 de enero de 2008 [ LINK ]

Tres candidatos se disputan la Contraloría Distrital. 21 de noviembre de 2007 [ LINK ]

Elección de Contralor fue fácil, pero la de Personero provocó agarrón en el Concejo de Bogotá. El Tiempo. 12 de febrero de 2008 [ LINK ]

Hoy Concejo Elige Contralor Y Personero. El Tiempo. 11 de febrero de 2008 [ LINK ]

Contralor Preso Era Ficha Del Gobernador Ardila. El Tiempo. 20 de septiembre de 2007 [ LINK ]

DANE. Informe resultados generales - Encuesta sobre ambiente y desempeño institucional nacional 2007 [ LINK ]

It is important to note that there are huge differences among different Audit Offices, some of them have very good funding while others lack budget and their decisions are more tied to political criteria. For example, while the audit office in Tunja barely has enough resources to pay its employees or money for trips, office supplies or unexpected expenditures, the employees at the national level received payment increases ranging from 4 to 26 percent.

References: [ LINK ]. Presupuesto 2008.

Contralorías ejercen una vigilancia débil. El Espectador. 3 Jun 2008 - 5:37 pm [ LINK ]

Ganadores y perdedores del Presupuesto General de la Nación para la vigencia del 2008. El Tiempo. 19 de octubre de 2007[ LINK ]

Contraloría de Tunja atraviesa por una difícil situación finaciera y podría desaparecer. El Tiempo. 18 de diciembre de 2007 [ LINK ]

La Contraloría Recibirá Aportes De Holanda. El Tiempo. [ LINK ]

Cerca de 4.000 empleados de la Contraloría General de la República reciben otro ajuste salarial. [ LINK ]

A recent index of regional transparency shows that the audit offices at the regional level are very weak institutionally and are at a very high level of corruption risk. This risk has increased over the years and accountability and transparency at the local level are very weak.

References: Corporación Transparencia por Colombia. 2006. Indice de Transparencia Nacional, entidades públicas nacionales. Bogotá.

Contralorías ejercen una vigilancia débil. El Tiempo. 3 Jun 2008 - 5:37 pm [ LINK ]

Contraloría de Armenia publica el libro 'Guía para el ciudadano sobre el control fiscal'. El Tiempo. 20 de diciembre de 2007 [ LINK ]

However at the local level the situation is different. Local auditors themselves are often involved in corruption cases, and it is considered that their mandate can be carried out by departmental and national auditors.

In some of the strongest regional offices, reports from auditors can cause serious debates, but may be rejected by some political sectors, as in the case of the comments of the national auditor on the nation´s budget. The comments were not welcomed by the Congress, in part because the report was not presented on time.

Some of the recent reports from auditors at the national and the stronger local offices refer to irregularities in procurement processes, in the health sector, as well as budget imbalances, as in the case of the Department of Valle (West) where a warning about the budget in the region led to the governor discussing finances.

A report of the auditor in Bogota about failures in crossing lights led to a serious revision of the system by the Secretary of Mobility of Bogota. Another significant case that was acted upon was the revision of the privatization of five regional electrical companies after the national auditor questioned the way selling prices were determined.

The score on this indicator primarily reflects the lack of credibility of local auditors and on the exceptions on politically-sensitive issues such as the national budget.

References: Contraloria General de la Republica. Relaciones Tecnicas con el Congreso, Boletin 33. Marzo 2008. [ LINK ]

Advertencia de la Contraloría sobre estado de las finanzas en el Valle [ LINK ]

Contraloría hace reparos a ampliación de concesiones en puertos más importantes del país. 11 de marzo de 2008 [ LINK ]

Contralor advierte sobre hueco fiscal de 4,9 billones de pesos en el presupuesto del 2008 . El Tiempo. [ LINK ]

Contraloría alerta a Aerocivil sobre posibles sobrecostos en adjudicación de seis aeropuertos. 28 de marzo de 2008 [ LINK ]

Contraloría critica sistema de salud de Bogotá Julio 9, 2008 [ LINK ]

Contraloría reitera advertencia sobre caos en Transmilenio. Caracol Mayo 20 de 2008. [ LINK ]

La Secretaría de la Movilidad respondió críticas por fallas en los semáforos. [ LINK ]

Un error de 50 mil millones de pesos. [ LINK ]

Presupuesto Del 2008 No Será Tocado. El Tiempo 30 de agosto de 2007 [ LINK ]

Contraloría Fustiga Presupuesto Del 2008 Por Aumento Del Gasto. El Tiempo. 21 de agosto de 2007. [ LINK ]

Contraloría Cuestiona Valor De Electrificadoras. [ LINK ]

Every three months the Audit Institution publishes the name of all the servants convicted for fiscal irresponsibility. It also issues a certificate of antecedents for fiscal responsibility that is now required for any contract with the state. This certificate can now be obtained easily online, showing an increasing interest and visibility of the sanctions imposed by the auditors. The National Audit Office, as well as the Bogota Office and other major offices like the Meta Audit Office have been very active in following up irregular procurement processes, irregular distribution of royalties, or fraud cases.

The action of the Audit Institution is more effective at the national level, where it can act independently, than at the local level where auditors are subject to political pressures or lack legitimacy.

The level of disciplinary sanction is low and according to a recent transparency index, less than 50 percent of the accusations made by offices of internal control within each institution reach preliminary investigation. However, local capacity also varies enormously among regions, and usually capacity decreases in the poorest regions of the country.

In fact, in a recent study conducted by the IDB, the GTZ and Transparency for Colombia, the worst scores in institutional capacity and transparency go for Audit Offices in Guanía, Chocó, Vaupés, Cesar y Vichada. All but Cesar, are among the poorest departments in the country.

The score on this indicator is explained by the problems that exist at the local level.

References: Contraloria General de la Republica. Relaciones Tecnicas con el Congreso, Boletin 33. Marzo 2008. [ LINK ]

Contraloría Distrital encuentra graves fallas en los semáforos de Bogotá . [ LINK ]

Contraloría reabre proceso por otorgamiento de pensiones ilícitas entre 2003 y 2004 en la Alcaldía. [ LINK ]

Once billones de pesos perdidos para acueductos: Contralor. 11 Mar 2008 - 1:00 pm . [ LINK ]

La feria de los contratos. El Espectador. 23 de Junio de 2008. [ LINK ]

Contraloría Crea Grupo Para La Plata De Las Transferencias. PORTAFOLIO 26 DE JULIO DE 2008 [ LINK ]

Hallan Contratos Irregulares En Alcaldías Locales. El Tiempo. 5 de agosto de 2008 [ LINK ]

Alcaldías Locales, En Líos Por Contratación. El Tiempo. 24 de junio de 2008 [ LINK ]

Contralorías investigan y buscan a los responsables. El Tiempo. 14 de mayo de 2008 [ LINK ]

Contraloría Raja A Cámara De Representantes. [ LINK ]

Por construcción de inútil y costoso Poliducto del Oriente Contraloría demandó a 6 firmas. 18 de marzo de 2008 [ LINK ]

Contraloría Entrega Informe Final Sobre Fiduciarias $ 276 Mil Millones De Regalías, En Riesgo. El Tiempo. 22 de febrero de 2008 [ LINK ]

Contraloría abrirá juicio por fiasco en equipos de interceptación de la Policía. El Tiempo. [ LINK ] 2 de agosto de 2007

Contraloría destapa graves irregularidades en el Imder de Villavicencio. El Tiempo. 14 de diciembre de 2007 [ LINK ]

Contraloría afirma que préstamo a los Nule causó pérdidas a Dirección Nacional de Estupefacientes. El Tiempo. 5 de diciembre de 2007 [ LINK ]

References: The Constitution of Colombia 1991, article 268

At the national level the auditor produces reports regularly and in general the Supreme Audit Institution has a good record of transparency, yet records can be more difficult to retrieve from regional offices, causing delays in accessing information.

The Supreme Audit Institution has created a system through which any citizen can find online information on the process of fiscal responsibility initiated within the Supreme Audit Institution. The Supreme Audit Institution also issues the Certificate of Antecedents of Fiscal Responsibility that can be now accessed online. These are important advances in facilitating citizen's access to information.

References: Contraloría General de la República. www.contraloriagen.gov.co

Corporación Transparencia por Colombia. 2006. Indice de Transparencia Nacional, entidades públicas nacionales. Bogotá

Peer Review Comments: The information found online is general. If citizens want access to more detailed information, they might may encounter more difficulties, especially at the regional level.

References: Corporación Transparencia por Colombia. 2006. Indice de Transparencia Nacional, entidades públicas nacionales. Bogotá.

Contraloría General de la República. www.contraloriagen.gov.co

Peer Review Comments: The records are available online. However, more specific information may be more difficult to access. Further, the information may not be easily understood by every citizen.