Ausencia normativa para el control de análisis de precios unitarios dentro de exámenes de la Contraloría

Abstract

This paper analyzes the specific regulations absence that objectively govern the Unit Price Analyses auditing in public construction projects, within the scope of special examinations conducted by the Contraloría General del Estado. Although, at a general level, the Ley Orgánica del Sistema Nacional de Contratación Pública, its General Bylaw, and the Normas de Control Interno guides the components that make up Unit Price Analyses, together with Acuerdo No. 020-CG-2019, which establishes the structure of audit reports, this study identifies the absence of an established methodology for objectively assessing their formulation. This allows the subjectivity rooted in the auditor’s assessment and makes it difficult for the verification of such assertions to be supported beyond professional judgment and technical disagreement. These audits generate observations, financial liabilities, and determinations of responsibility that ultimately undermine legal certainty, predictability, the duty to provide reasons, and due process. They may even lead to proceedings before the Administrative Litigation Courts, where judges enforce these principles and guarantees when deciding the case. Nevertheless, affected individuals are consistently compelled to seek judicial intervention due to the absence of a governing legal standard. Accordingly, this paper examines the existing problem and demonstrates the need to establish a definitive legal framework, in order to prevent future audits from repeating these deficiencies and to avoid the unnecessary judicial burden required to correct them.