{
  "collectedOn": "2026-10-07",
  "audit": {
    "reference": "CAT_415_2026_1",
    "reportNumber": "009",
    "reportMonth": "2026-06",
    "sourceDocument": {
      "url": "https://www.contraloria.gov.co/documents/d/guest/informe-final-n-009-cat_415_2026-ac-fon-do-mixto-sierra-nevada?download=true",
      "retrievedAt": "2026-10-07T13:07:13.962487+00:00",
      "sha256": "8e4b49b7e9a80a740cecd71e1d1446decc56fba437d6e2b12a4adca550cbf032",
      "bytes": 2391875,
      "pages": 102
    },
    "findingsCounts": {
      "administrative": 5,
      "disciplinary": 5,
      "fiscal": 3,
      "criminal": 2,
      "sanctioningFiscalProceeding": 1,
      "categoriesOverlap": true
    },
    "fiscalFindings": [
      {
        "number": 2,
        "reference": "COH_3509_2026-1-AU-CU",
        "amountCOP": 31988210,
        "contract": "Obra 059-2023",
        "description": "Pago del rubro de imprevistos sin acreditación de su ocurrencia",
        "sourcePage": 100
      },
      {
        "number": 3,
        "reference": "COH_3935_2026-1-AU-CU",
        "amountCOP": 170376425,
        "contract": "Obra 059-2023",
        "description": "Deducciones por retención en la fuente y estampillas",
        "sourcePage": 101
      },
      {
        "number": 5,
        "reference": "COH_3254_2026-1-AU-CU",
        "amountCOP": 11864904857,
        "contract": "Obra 071-2023 e interventoría 072-2023",
        "description": "Estructuración, planeación y ejecución de los puentes sobre el río Muco y el caño Pirirí",
        "sourcePage": 101
      }
    ],
    "fiscalFindingsTotalCOP": 12067269492,
    "status": "Hallazgos de auditoría; no fallo de responsabilidad fiscal.",
    "sourcePages": [
      26,
      100,
      101,
      102
    ]
  },
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    {
      "reference": "Obra 071-2023",
      "bpin": "2023505680002",
      "signedOn": "2023-07-19",
      "party": "Consorcio Puentes Puerto Gaitán 2023",
      "representative": "Rafael Armando Quintana Tovar",
      "membersAsReported": [
        {
          "name": "Rafael Quintana Tovar",
          "sharePercent": 50
        },
        {
          "name": "Ingeniería y Construcciones del Llano S.A.S.",
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        }
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      "supervisor": "Jesús María Hernández Cruz",
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      "financialExecutionAsReportedCOP": 11864904857,
      "physicalProgressAsReportedPercent": 68.56,
      "sourcePages": [
        75,
        76,
        77
      ],
      "statusAtAudit": "Suspendido"
    },
    {
      "reference": "Interventoría 072-2023",
      "bpin": "2023505680002",
      "signedOn": "2023-07-18",
      "party": "Consorcio Inter Puentes 2023",
      "representative": "Juan David Gómez Salazar",
      "membersAsReported": [
        {
          "name": "PHIM Consultoría & Construcción S.A.S.",
          "sharePercent": 99
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        {
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      "initialValueCOP": 635009887,
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      "sourcePages": [
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        80
      ]
    },
    {
      "reference": "Obra 059-2023",
      "bpin": "2023505680011",
      "signedOn": "2023-07-12",
      "party": "Consorcio AG 73",
      "representative": "Joan Stive Bohórquez Herrera",
      "membersAsReported": [
        {
          "name": "Vara Consultoría y Construcciones S.A.S.",
          "sharePercent": 90
        },
        {
          "name": "GCI Grupo de Construcciones e Ingeniería S.A.S. ZOMAC",
          "sharePercent": 10
        }
      ],
      "initialValueCOP": 2827284758,
      "additionCOP": 1395159475,
      "totalContractValueCOP": 4222444233,
      "paidAsReportedCOP": 4222443722,
      "interventor": "Consorcio Inter-Gaitán 07",
      "liquidatedOn": "2025-05-23",
      "sourcePages": [
        43,
        44
      ]
    },
    {
      "reference": "Obra 051-2023",
      "bpin": "2023505680016",
      "signedOn": "2023-07-05",
      "party": "Consorcio Faro",
      "representative": "Jairo Alberto Cerón Guatavita",
      "membersAsReported": [
        {
          "name": "J.C. Maquinarias S.A.S.",
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        {
          "name": "Ana Elvia Carranza",
          "sharePercent": 10
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      "additionCOP": 1337863510,
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      "paidAsReportedCOP": 5923785757,
      "sourcePages": [
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        67
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    }
  ],
  "additionalSampleReferences": [
    {
      "reference": "Interventoría 060-2023",
      "bpin": "2023505680011",
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    {
      "reference": "Interventoría 052-2023",
      "bpin": "2023505680016",
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  ],
  "sourceDiscrepancies": [
    {
      "description": "La muestra de la página 22 registra $4.223.308.428 para la obra 059; la tabla detallada de la página 44 registra $4.222.444.233. No se construye un total contractual combinando esas cifras.",
      "reference": "Obra 059-2023"
    },
    {
      "description": "La página 67 reporta pagos por $5.923.785.757 para la obra 051 frente a un valor total de $5.923.785.741. Se mantienen los conceptos y cifras del informe.",
      "reference": "Obra 051-2023"
    }
  ],
  "disciplinaryInvestigation": {
    "openedOn": "2026-09-01",
    "sourceUrl": "https://www.procuraduria.gov.co/Pages/procuraduria-abre-investigacion-puerto-gaitan-presunto-direccionamiento-contratos.aspx",
    "status": "Investigación disciplinaria",
    "persons": [
      {
        "name": "Jorge Edelio Plazas Hernández",
        "role": "Exalcalde"
      },
      {
        "name": "Sandra Ivet García Vera",
        "role": "Exsecretaria de Hacienda"
      },
      {
        "name": "José Leandro Arias Sosa",
        "role": "Exdirector del Departamento Administrativo de Planeación"
      },
      {
        "name": "Agustín Alonso Torres González",
        "role": "Exsecretario de Infraestructura Pública"
      }
    ],
    "contractIdentity": "El boletín no individualiza contratos; no se afirma que la investigación corresponda exactamente a la muestra de la auditoría."
  }
}