Ley Nº19.886 Sobre Compras Públicas - Contraloria General de La Republica

PREGLED JAVNE NABAVE CONTROL ADMINISTRATIVO
USPOREDNA STUDIJA DE LA CONTRATACIÓN PÚBLICA

ČILEANSKOG I HRVATSKOG EXPERIENCIAS CHILENA Y CROATA
ISKUSTVA
ADMINISTRATIVE
OVERSIGHT OF
PUBLIC PROCUREMENT
CHILEAN AND CROATIAN
EXPERIENCES
JOINT PROJECT BETWEEN THE OFFICE OF THE
COMPTROLLER GENERAL OF THE REPUBLIC OF CHILE AND
THE STATE AUDIT OFFICE OF THE REPUBLIC OF CROATIA
PREGLED JAVNE NABAVE CONTROL ADMINISTRATIVO

USPOREDNA STUDIJA DE LA CONTRATACIÓN PÚBLICA
ČILEANSKOG I HRVATSKOG EXPERIENCIAS CHILENA Y CROATA
ISKUSTVA
ADMINISTRATIVE OVERSIGHT OF
PUBLIC PROCUREMENT. CHILEAN
AND CROATIAN EXPERIENCES.
Joint Project between the Office of the

Comptroller General of the Republic of
Chile and the State Audit Office of the
Republic of Croatia.
No. ISBN: 978-956-372-008-2

Registered at the Chilean Intellectual
Property Registry.
No. 278515
All rights reserved.
Printed by the Department of Graphic

Services of the Office of the Comptroller
General of the Republic of Chile.
May, 2017.
Santiago, Chile.
CONTENTS
PRESENTATION 1
WORK TEAMS 5
CHILEAN EXPERIENCE 7
CHAPTER I.
THE PUBLIC PROCUREMENT SYSTEM IN CHILE 9
1. The administrative contract and the administrative contract
for the supply of goods and the provision of services 11
2. Types of administrative contracts for the supply of goods
and the provision of services 12
a) Contract for the supply of goods 12
b) Contract for the provision of services 12
3. Regulations applicable to public procurement 13

a) General regulations 13
i. Public procurement law (Law No. 19.886) 13
- Context of its creation 13
- Scope of application 14
- Matters regulated by the law of public procurement 15
- Government Procurement and Contracting Information System 15
ii. Public procurement regulation (Decree No. 250 of 2004,
Ministry of Finance) 16
b) Special legislation governing contracts to supply
goods and provide services 17
4. Procurement procedures 18
a) Public tender 18
b) Private tender 21
V
c) Direct interaction 22
d) Framework agreement 23
5. Fundamental principles governing public procurement 24

a) Principle of free competition 24
b) Principle of equality amongst bidders 25
c) Principle of strict adherence to the rules 25
d) Principle of openness and transparency 26
CHAPTER II.
AGENCIES INVOLVED IN PUBLIC PROCUREMENT 27
1. Directorate of Public Procurement 29
2. Office of the Comptroller General of the Republic 29
3. Court of Public Procurement 30
CHAPTER III.
SUPERVISORY POWERS OF THE OFFICE
OF THE COMPTROLLER GENERAL OF THE REPUBLIC 33
1. Preliminary aspects 35
2. Legal Function 35
a) Adjudicatory Function 35
b) Toma de Razón Function (ex-ante control of legality) 36
3. Audit Function 38
a) Planning stage 39
b) Implementation stage 39
- Preliminary audit report preliminary report 40
- Submission of preliminary audit report 40
- Response to preliminary audit report 40
- Submission of final audit report 40
c) Follow-up stage 41
VI
4. Accounting function 42
5. Jurisdictional function 42
CHAPTER IV.
ADMINISTRATIVE OVERSIGHT OF PUBLIC PROCUREMENT
AND MOST FREQUENT OBSERVATIONS 43
1. Preliminary aspects 45
2. Most frequent observations on Public Procurement matters 46
a) Relating to public and private tender processes 46
b) Relating to procurement through direct interaction 47
c) Relating to use of framework agreements 49
d) Relating to the Government Procurement and Contracting
Information System 49
e) Relating to the principle of strict adherence to the rules 49
f) Relating to the transparency that should govern all tender
procedures and relating to the free competition of bidders 50
g) Relating to the renewal of contracts 50
h) Relating to the fragmentation of procurement 51
CHAPTER V.
INITIATIVES OF THE OFFICE OF THE COMPTROLLER
GENERAL OF THE REPUBLIC TO STRENGTHEN
THE PUBLIC PROCUREMENT SYSTEM 53
1. Creation of State Administration Studies Center 56
2. Holding general meetings with public prosecutors
and legal directors of public institutions 56
3. Dissemination of a legal bulletin with relevant
administrative jurisprudence 57
4. Preparation of documents for massive distribution
endeavoring to provide information on the principles
of public procurement 58
VII
5. Promotion of effective, efficient and economic
administration of public resources 58
6. Publication on the institutional website of a monthly
institutional budget management report 59
CROATIAN EXPERIENCE 61
CHAPTER I.
PUBLIC PROCUREMENT REGIME 63
1. Concept of contracting/tendering 65
2. Types of contract according to subject matter 66
a) Contract for public procurement of goods 66
b) Contract for public procurement of works 66
c) Contract of public procurement of services 66
3. Applicable regulations 67
General regulations 67
1. The Public Procurement Act 67
2. Concessions Act 67
3. Public-Private Partnership Act 67
4. Act on the State Commission for Supervision of Public
Procurement procedures 67
Special applicable legislation in contracts to supply goods and services 68
1. Regulation on the method of preparation and handling
Tender documents and proposals 68
2. Regulation on the monitoring over the implementation
of the Public Procurement Act 68
3. Rules on training in the field of public procurement 69
4. Regulation on the public procurement for defence and security 69
5. Rules on public procurement in the Diplomatic missions
and Consular offices of the Republic of Croatia 69
VIII
6. Rules on the criteria used in public procurement
of vehicles for road transport 69
4. Procurement Procedures 69
PUBLIC PROCUREMENT (TENDERING) PROCEDURES 70
1. Open procedure 70
2. Restricted procedure 70
3. Competitive procedure with negotiation 70
4. Competitive dialogue 73
5. Partnership for innovation 74
6. The negotiated procedure without prior publication
of a contract notice 76
TECHNIQUES AND INSTRUMENTS FOR ELECTRONIC AND TOTAL PROCUREMENT 77
SPECIAL PROCUREMENT REGIME 78
EXEMPTION FROM THE APPLICATION OF RULES 78
5. Fundamental principles governing public procurement 79

- Principle of free movement of goods 80
- Principle of business freedom 80
- Principle of freedom to provide services 81
- Principles that derive from the previous three main principles 81
- principle of competition 81
- principle of equal treatment 82
- principle of prohibition of discrimination 82
- principle of mutual recognition 83
- principle of proportionality 83
- principle of transparency 83
CHAPTER II.
ORGANISATIONS INVOLVED WITH PUBLIC PROCUREMENT 85
1. ORGANISATION THAT PROVIDES CENTRAL PROCUREMENT 87
2. ORGANISATIONS CONDUCTING SUPERVISION OVER THE
IMPLEMENTATION OF THE PUBLIC PROCUREMENT ACT 87
IX
1. The Central State administration body responsible for
the public procurement policy 87
2. State Commission for Control of Public Procurement Procedures 88
3. State Attorney’s Office 89
4. State Audit Office 89
5. The High Administrative Court of the Republic of Croatia 90
CHAPTER III.
SUPERVISORY POWERS OF THE STATE AUDIT OFFICE OF
THE REPUBLIC OF CROATIA 91
1. Jurisdiction 93
2. Organization 94
3. Audit and audit procedures 95
4. Employees 96
5. Cooperation with judicial and other bodies 97
CHAPTER IV.
AUDITS OF PUBLIC PROCUREMENT CONTRACTING AND
COMMON COMMENTS AND FINDINGS 99
1. Audit methodology applied by the State Audit Office
of the Republic of Croatia 101
2. Recurring observations on Public Procurement matters 102
- Findings in financial audit 102
- Findings in Performance audit 103
CHAPTER V.
BEST PRACTICES IMPLEMENTED IN PUBLIC PROCUREMENT
CONTRACTING 105
Example I: Audit approach 107
Example II: Audit tools 109
X
Example III: Training / strengthening of capacities 110
Example IV: External communication 110
SPANISH VERSION 111
CAPÍTULO I.
EL RÉGIMEN DE LA CONTRATACIÓN PÚBLICA EN CHILE 113
1. El contrato administrativo y el contrato administrativo de
suministro de bienes y de prestación de servicios 115
2. Tipos de contratos administrativos de suministro de bienes
y de prestación de servicios, según su objeto 116
a) Contrato de suministro de bienes 116
b) Contrato de prestación DE servicios 117
3. Normativa aplicable a las compras públicas 117

a) Normativa general 117
i. Ley de compras públicas (ley N° 19.886) 118
- Contexto de su creación 118
- Ámbito de aplicación 118
- Materias reguladas por la ley de compras públicas 119
- Sistema de Información de Compras y Contrataciones
de la Administración 120
ii. Reglamento de compras públicas (decreto N° 250, de 2004,
del Ministerio de Hacienda) 120
b) Normativa especial aplicable en los contratos de suministro
de bienes y de prestación de servicios 122
4. Procedimientos de contratación 123

a) Licitación pública 123
b) Licitación privada 126
c) Trato directo 127
d) Convenio marco 128
XI
5. Principios fundamentales que rigen la contratación pública 129
a) Principio de libre concurrencia 130
b) Principio de igualdad entre los oferentes 130
c) Principio de estricta sujeción a las bases 131
d) Principio de publicidad y transparencia 131
CAPÍTULO II.
ORGANISMOS RELACIONADOS CON LA CONTRATACIÓN
PÚBLICA 133
1. Dirección de Compras y Contratación Pública 135
2. Contraloría General de la República 136
3. Tribunal de Contratación Pública 136
CAPÍTULO III.
FACULTADES DE CONTROL DE LA CONTRALORÍA GENERAL
DE LA REPÚBLICA 139
1. Aspectos preliminares 141
2. Función jurídica 141
a) Función dictaminadora 141
b) Función de toma de razón 142
3. Función de auditoría 144

a) Etapa de planificación 145
b) Etapa de ejecución 146
- El preinforme de auditoría 146
- Comunicación del preinforme de auditoría 146
- Respuesta al preinforme de auditoría 147
- Comunicación del informe final de auditoría 147
c) Etapa de seguimiento 147
4. Función contable 148

5. Función jurisdiccional 149
XII
CAPÍTULO IV.
CONTROL ADMINISTRATIVO DE LA CONTRATACIÓN PÚBLICA
Y OBSERVACIONES MÁS FRECUENTES 151
1. Aspectos preliminares 153
2. Observaciones más frecuentes en materia de compras públicas 154
a) En relación con los procesos de licitación pública y privada 154
b) En relación con las contrataciones mediante trato directo 156
c) En relación con la utilización de los convenios marco 157
d) En relación con el Sistema de Información de Compras y
Contrataciones de la Administración 158
e) En relación con el principio de estricta sujeción a las bases 158
f) En relación con la transparencia que debe regir
todo proceso de licitación y con la libre
concurrencia de los oferentes 159
g) En relación con la renovación de contratos 159
h) En relación con la fragmentación de las contrataciones 159
CAPÍTULO V.
INICIATIVAS DE LA CONTRALORÍA GENERAL DE LA REPÚBLICA
PARA FORTALECER EL SISTEMA DE CONTRATACIÓN PÚBLICA 161
1. Creación del Centro de Estudios de la Administración del Estado 164
2. Realización de encuentros generales con fiscales y directores
jurídicos de entidades públicas 164
3. Difusión de un boletín jurídico con la jurisprudencia
administrativa relevante 165
4. Elaboración de documentos de distribución masiva que
informEN sobre los principios de la contratación pública 166
5. Promoción de una administración eficaz, eficiente y económica
de los recursos públicos 166
6. Publicación en la página web institucional de un informe
mensual de gestión presupuestaria 167
XIII
CROATIAN VERSION 169
POGLAVLJE I.
SUSTAV JAVNE NABAVE 171
1. Koncept ugovaranja 173
2. Vrste ugovora prema subjektu nabave 174
a) Ugovor o javnoj nabavi robe 174
b) Ugovor o javnoj nabavi radova 174
c) Ugovor o javnoj nabavi usluga 174
3. Zakonski okvir 175

Opće propise čine: 175
1. Zakon o javnoj nabavi 175
2. Zakon o koncesijama 175
3. Zakon o javno-privatnom partnerstvu 175
4. Zakon o Državnoj komisiji za kontrolu postupaka javne nabave 175
Posebni propisi u području javne nabave robe, radova i usluga: 176
1. Uredba o načinu izrade i postupanju s dokumentacijom
za nadmetanje i ponudama 176
2. Uredba o nadzoru nad provedbom Zakona o javnoj nabavi 176
3. Pravilnik o izobrazbi u području javne nabave 176
4. Uredba o javnoj nabavi za potrebe obrane i sigurnosti 177
5. Pravilnik o javnoj nabavi u diplomatskim misijama i
konzularnim uredima Republike Hrvatske u inozemstvu 177
6. Pravilnik o mjerilima koja se koriste u postupcima javne
nabave vozila za cestovni prijevoz 177
4. Postupci javne nabave 178

- POSTUPCI JAVNE NABAVE: 178
1. Otvoreni postupak 178
2. Ograničeni postupak 178
3. Natjecateljski postupak uz pregovore 179
XIV
4. Natjecateljski dijalog 181
5. Partnerstvo za inovacije 183
6. Pregovarački postupak bez prethodne objave poziva
na nadmetanje 184
- TEHNIKE I INSTRUMENTE ZA ELEKTRONIČKU I ZBIRNU NABAVU 185
- POSEBNE REŽIME NABAVE 186
- IZUZEĆA OD PRIMJENE 186
5. Osnovna načela upravljanja javnom nabavom 188

- načelo slobode kretanja robe 188
- načelo slobode poslovnog nastanka 188
- načelo slobode pružanja usluga 189
- načela koja iz toga proizlaze, kao što su: 189
- načelo tržišnog natjecanja 189
- načelo jednakog tretmana 190
- načelo zabrane diskriminacije 190
- načelo uzajamnog priznavanja 190
- načelo razmjernosti 191
- načelo transparentnosti 191
POGLAVLJE II.
INSTITUCIJE UKLJUČENE U JAVNU NABAVU 193
1. TIJELO NADLEŽNO ZA SREDIŠNJU JAVNU NABAVU 195
2. TIJELA ZADUŽENA ZA OBAVLJANJE NADZORA NAD PROVEDBOM ZJN 195
1. Središnje tijelo državne uprave za politiku javne nabave 195
2. Državna komisija za kontrolu postupaka javne nabave 196
3. Državno odvjetništvo 197
4. Državni ured za reviziju 197
5. Visoki upravni sud Republike Hrvatske 197
XV
POGLAVLJE III.
NADZORNA FUNKCIJA DRŽAVNOG UREDA ZA REVIZIJU
REPUBLIKE HRVATSKE 199
1. Nadležnost 201
2. Ustroj 202
3. Revizija i postupci revizije 203
4. Zaposlenici 204
5. Suradnja s pravosudnim i drugim tijelima 205
POGLAVLJE IV.
REVIZIJA JAVNE NABAVE SA ZAJEDNIČKIM
KOMENTARIMA I NALAZIMA 207
1. Revizijska metodologija Državnog ureda za reviziju
Republike Hrvatske 209
2. Povratna opažanja o pitanjima u vezi s javnom nabavom 210
- Nalazi kod financijske revizije 210
- Nalazi kod revizije učinkovitosti 211
POGLAVLJE V.
NAJBOLJA PRAKSA 213
Primjer I: Revizijski pristup 215
Primjer II: Revizijski alati 217
Primjer III: Edukacija / jačanje kapaciteta 218
Primjer IV: Vanjska komunikacija 218
XVI
ADMINISTRATIVE OVERSIGHT OF PUBLIC PROCUREMENT. CHILEAN AND CROATIAN EXPERIENCES.
PRESENTATION
In the context of the 2030 Agenda, adopted by United Nations General Assembly
resolution 70/1 in September 2015, the quality of a democracy can be measured by
the efficiency of its accountability mechanisms and by the transparency in the mana-
gement of public resources.
Given that governments spend a high percentage of their budget on the consumption
of goods and services, public procurement is especially sensitive to the way in which
they manage their resources.
Although fraud and corruption are some of the most obvious threats to the integrity
of good governance, behaviors or omissions that weaken transparency and the proper
use of public resources are not limited to these issues.
Improper administrative practices and the lack of transparent management and over-
sight systems for accountability also interfere with the processes of good governance.
For this reason appropriate regulations that ensure public bodies purchases in a trans-
parent, honest and inclusive manner, are as important as the need for the timely and
efficient oversight of their procurement practices, which must necessarily be exercised
autonomously and independently of those entities.
As such, resolution 69/228, adopted by the United Nations General Assembly in De-
cember 2014, recognizes that objective and effective control is only achieved when
supreme audit institutions exercise their functions independently of the audited entity
and protected from external influence.
Aware of the importance of oversight and the independence with which it should
be exercised, the Office of the Comptroller General of the Republic of Chile and the
State Audit Office of the Republic of Croatia have worked together on the book we
are presenting here.
Whilst geographical and historical contexts create an appearance of different realities

in the Chilean and Croatian republics, their supreme audit institutions have recog-
nized that there are identical needs in the area of public procurement (the timely
and efficient meeting of public needs), common threats (the risk of corruption and
1
the poor management of public resources) and similar mechanisms to safeguard the
integrity of the system.
This collaborative work addresses these issues and has brought about a profuse ex-
change of ideas and experiences on administrative oversight, strengthening the com-
mitment of both countries to create alliances that allow sustainable development
according the terms subscribed to in the 2030 Agenda.
The texts contained in this book on the oversight of public procurement in the Chilean
and Croatian legal systems were written by the Office of the Comptroller General of
the Republic of Chile and the State Audit Office of the Republic of Croatia in their
official languages. Afterwards the two compositions were translated into English, in
order to facilitate understanding between readers from both countries.
In view of the above, there are four sections to this volume, the first two written in
English, dealing with the administrative oversight of public procurement in the repu-
blics of Chile and Croatia, respectively, and the other two sections constituting the
original texts written in Spanish and Croatian.
Each section has the same structure. First, in order to contextualize the legal system
where administrative oversight of these supreme audit bodies is exercised, there are
chapters devoted to current public procurement systems in force in the respective
countries (Chapter I), the public agencies involved in these matters (Chapter II), and
the powers conferred on the institution by the legislation of each State (Chapter III).
Next, in order to share experiences both institutions address the most frequent ob-
servations detected in the exercise of their functions (Chapter IV) and the measures
they have implemented to promote, amongst public bodies and in civil society, the
principles and standards that inform public procurement (Chapter V).
The book presented here reflects the common interest of the Office of the Comptroller
General of the Republic of Chile and the State Audit Office of the Republic of Croatia
to strengthen the oversight duties entrusted to each of them by their respective legal
systems.
2
It is not the culmination of a joint project between the two supreme oversight bodies,
but rather the beginning of a collaborative relationship that contributes to efficient
administrative oversight for the good use of the public resources.
JORGE BERMÚDEZ IVAN KLEŠIĆ

COMPTROLLER GENERAL AUDITOR GENERAL
OF THE REPUBLIC OF THE REPUBLIC
OF CHILE OF CROATIA
3
WORK TEAMS
AND ACKNOWLEDGEMENTS
WORK TEAM OF THE OFFICE OF THE COMPTROLLER GENERAL OF

THE REPUBLIC OF CHILE.
Comptroller General of the Republic of Chile.

Jorge Bermúdez Soto.
Coordinator.
Camilo Mirosevic Verdugo, Head of Legal Division.
Publishing editor.
Graciela Lepe Uribe, Deputy Head of Legal Division.
Editors.
Gonzalo Gálvez Espinoza, Lawyer at the Legal Division.
María Pilar Osses Araya, Lawyer at the Legal Division.
WORK TEAM OF THE STATE AUDIT OFFICE OF THE REPUBLIC OF

CROATIA.
Auditor General of the Republic of Croatia.

Ivan Klešić.
Editors.
Lidija Pernar, Assistant Auditor General.
Anita Materljan, Head of Department.
Ksenija Krpan, Head of Department.
5
ACKNOWLEDGEMENTS
Rodrigo Vivallo Zapata.

Miguel Ángel Monetta Lufin.
Osvaldo Rudloff Pulgar.
Elena Martínez Campos.
María Fernanda Cáceres Sánchez.
Margarita Ríos Castellón.
Claudia Gallardo Arellano.
Paula Vera Robles.
Wilson Miranda Sumarrett.
Alejandro Flores Arenas.
María José O’shee Squicciarini.
Cecilia Villalón Flores.
6
ADMINISTRATIVE
OVERSIGHT OF
PUBLIC PROCUREMENT.
CHILEAN EXPERIENCE.
CHAPTER I
THE PUBLIC
PROCUREMENT
SYSTEM IN CHILE
ADMINISTRATIVE OVERSIGHT OF PUBLIC PROCUREMENT. CHILEAN EXPERIENCE.
1. The administrative contract and the

administrative contract for the supply
of goods and the provision of services.
In order to satisfy public needs, agencies of the State Administration may enter into
contracts with third parties. If that third party is an individual or another public insti-
tution acting as an individual and not within its specific competencies, we are dealing
with an administrative contract.
When the object of this memorandum of understanding is the purchase of goods or

the contracting of a service, it is called an administrative contract for the supply of
goods or administrative contract for the provision of services, as appropriate.
The Chilean legal system specifically regulates this type of contract through Law
19.886, the Law on the bases of Administrative Contracts for the Supply and Provi-
sion of Services, and its regulations, approved by Decree No. 250 of 2004, Ministry
of Finance1.
The above is without prejudice to some clarifications that will be addressed later
for cases when the acquiring public institution belongs to the Armed Forces or is an
enforcer of order and public security.
For the Chilean legislature, as per article 1 of Law No. 19.886, administrative con-
tracts for the supply of goods and provision of services are those entered into by “the
State Administration, in return for payment, for the supply of movable goods and
services required for the development of their functions”.
1 From here on the Law on the Bases of Administrative Contracts for the Supply and Provision of Services will be
referred to by its number or as a public procurement law, interchangeably. Meanwhile the Regulations of Law
No. 19.886 on the Bases of Administrative Contracts for Supply and Provision of Services, will be cited simply as
a public procurement regulation.
11
2. Types of administrative contracts for

the supply of goods and the provision of
services, according to their purpose.
Depending on the purpose of the procurement, a distinction can be made between

contracts for the supply of goods and contracts for the provision of services.
a) Contract for the supply of goods.

According to the regulations governing public procurement, a contract for the supply
of goods is “intended for the purchase or lease - also with the option to purchase -
products or personal property.”
As can be appreciated, for the Chilean legislator the material object of this type of
contract is a movable good2.
In addition, the local legal system understands supply contracts to mean those whose
purpose is the acquisition and leasing of equipment and systems for the processing
of information, related devices and programs and the transfer of rights for use of the
latter, unless it is the acquisition of customized computer programs which will be
considered a service contract.
Contracts of this kind also include those for the maintenance of equipment and sys-
tems for the processing of information and related devices and programs, to the
extent that it is contracted in conjunction with the acquisition or lease.
Finally, national legislation understands manufacturing contracts, where the goods

delivered by the supplier is produced according to characteristics previously establi-
shed by the contracting public entity, to also be a contract for the supply of movable
assets.
b) Contract for the provision of services.

According to public procurement regulations, a service contract is one whereby “Ins-
titutions of the State Administration entrust the execution of tasks, activities or the
development of intangible products to a human person or legal person.”
2 In the section “Regulations applicable to public procurement”, in this chapter of the book, more extensive refe-
rence is made to the consequences of this legal consideration.
12
In accordance with the aforementioned regulations, services can be general or perso-

nal, the former being “those that do not require intensive intellectual development in
their execution, of a standard, routine or commonly understood nature”, and the lat-
ter are those “which in their execution demand intensive intellectual development”3.
***
Although of the clear definition the Chilean legislator has established for each type
of public procurement contract, the law regulates especially these cases in which the
same memorandum of understanding generates obligations to deliver goods and to
provide services.
In such cases, the regulations have established that if the value of the service is less
than fifty percent of the total or estimated value of the contract, it is a supply contract.
This is the same as saying that if the value of goods acquired is less than fifty percent
of the total, or estimated value of the contract, the contract is a service contract.
3. Regulations applicable to public

procurement.
a) General regulations.
As stated earlier, public procurement is regulated in Chile by Law No. 19.886, known
as Law on the bases of Administrative Contracts for the Supply and Provision of Servi-
ces, and by Decree No. 250 of 2004 of the Ministry of Finance, known as the Regula-
tion of the Law on the bases of Administrative Contracts for the Supply and Provision
of Services.
i. Public procurement law (Law No. 19.886).
- Context of its creation.
In the 1990s the Chilean state underwent a process of modernization and an impro-
vement in governance. Given the dispersion and regulatory disparity that existed in
public procurement, in 1996 a group of experts recommended “the creation of a com-
3 Article 2, Nos. 11 and 12, of the public procurement regulation.
13
mon legal framework for the State Administration regarding contracts and tenders,
which supports their adaptability by regulatory means”.
In this context, and in accordance with the Chilean constitutional system, in October
1999 the President of the Republic proposed a Law on the bases of Administrative
Contracts for the Supply and Provision of Services, to the National Congress.
The bill gave rise to Law No. 19.886 which was enacted and published in the Official
Gazette of the Republic of Chile in July 2003.
- Scope of application.
Pursuant to article 1, public procurement provisions apply to “contracts entered into

by the State Administration in return for payment for the supply of movable goods and
the services required for the performance of their functions “.
As can be seen, in order to know when administrative contracts should be regulated

by Law No. 19.886, it is necessary to know about the public body requiring the good
or service, the nature of the contract and its purpose.
In effect, firstly Law No. 19.886 applies to procurement by ministries, governorships

and the public bodies and services created to carry out the administrative function,
including the Office of the Comptroller General of the Republic, the Central Bank, the
Armed Forces, Order and Public Security enforcers, regional governments and muni-
cipalities.
Procurement made by public enterprises created by law are expressly excluded from
being subject to Law No. 19.886, by the law itself.
Secondly, the public procurement law applies only to the extent that the contract en-
tered into by the body of the State Administration is in return for payment, its purpose
being the utility of both signatories.
As such Law No. 19.886 does not apply to gratuitous contracting by public entities.
Thirdly, the public procurement law states that the purpose of these contracts must be
the acquisition of a good or the provision of a service.
14
If it is a contract for the acquisition of goods, these must be movable, that is they must
be capable of being transported from one place to another, either by themselves or
by an external force.
As such, acquisitions of real estate made by public entities are not regulated by the
procurement law.
Delimiting the scope of application of Law No. 19.886, done previously, is without
prejudice to the same legislative body, or another, expressly excluding certain con-
tracts from the regulations governing public procurement.
In this respect, article 3 of Law No. 19.886 states that its regulations do not apply to,
amongst other things, State Administration personnel contracts regulated by special
statutes; fee contracts entered into with natural persons providing services to public
agencies; to agreements entered into by certain public entities; certain contracts re-
lating to public works execution and concession; and contracts for the purpose of
acquiring certain goods by the Armed Forces or by Order and Public Security enforcers.
- Matters regulated by the law of public procurement.
Broadly speaking Law No. 19.886 establishes requirements for making contracts with
the State Administration; it regulates procurement procedures; details the require-
ments relating to certain guarantees that must be provided to ensure the seriousness
of the offers submitted by individuals, as well as the faithful and timely fulfillment of
the contract; and it refers to the powers of public bodies in the procurement process.
In addition, Law No. 19.886 creates a Government Procurement and Contracting

Information System, a court known as the Public Procurement Tribunal, and a body
called the Directorate of Public Procurement.
- Government Procurement and Contracting Information

System.
The Government Procurement and Contracting Information System, created by Law

No. 19.886, is in charge of the Directorate of Public Procurement, accessible to the
public and free of charge.
It is currently possible to use this information system through the website www.mer-
cadopublico.cl. Government agencies must publish basic information here regarding
their contracting, in a complete way and timely fashion.
15
Specifically, using this electronic system public entities quote, tender, adjudicate, con-
tract, request dispatches and in general carry out all the procedures to acquire mova-
ble goods and contract services.
Agencies are only exempt from publishing information here for secret, classified or
confidential acquisitions or contracts, in accordance with the law.
ii. Public procurement regulation (Decree No. 250 of 2004,

Ministry of Finance).
A regulation is an act of normative character on a lower hierarchy level than the law,
issued by an administrative authority which enforces or regulates matters that are
not specific to itself. It is in fact a formal decision of the State Administration that is
carried out by means of an administrative act.
There are continuous references throughout Law No. 19.886 to a regulation that had
to be made for that purpose, to achieve total and correct application of its norms.
An example is article 1 of the public procurement law, according to which contracts

of this nature that are entered into by the State Administration in return for payment
must conform to the norms and principles which are regulated in that legal body and
its regulations.
Given the above, in March 2004 Decree No. 250 of the Ministry of Finance was en-
acted, through which the regulations of Law No. 19.886 were approved. The decree
was published in the Official Gazette of the Republic of Chile in September of the
same year.
In some cases, the public procurement regulations specify the regulation made by the
law. This happens in cases where a public body can acquire movable goods or contract
services, on reasoned grounds, through a direct contract with a supplier, without a
tendering process involving several bidders.
Article 8 of the public procurement law establishes eight cases for direct contracting,
one of which, where, due to the nature of the negotiation circumstances or aspects of
the contract exist that make direct interaction or contracting essential, “according to
the criteria or cases set out in the regulations of this law.”
16
To be precise it is article 10 of the public procurement regulations that details the

cases that comply with the requirements mentioned in article 8 of Law No. 19.886.
Thus, for example, if the contracting to be carried out by the public agency can only be
entered into with one supplier, as they are the owner of the intellectual property rights
of the object for purchase, the memorandum of understanding will be based directly
on a regulatory norm4, even though this derives from a legal remission5.
One of the consequences of regulating certain issues by means of regulations is that

amendments made to them must be done so through an act of the administrative
authority, as these are regulatory reforms which, though subordinate to the law, do
not require parliamentary procedures.
The last change made to public procurement regulations was done through Decree
No. 1.410, from 2014, issued by the Ministry of Finance, published in the Official
Gazette of the Republic of Chile in May 2015, and came into force in August of that
year.
b) Special legislation governing contracts to su-

pply goods and provide services.
In January 1990, Law No. 18.928 was enacted whereby the National Governing Board
of the Republic of Chile created special regulations for the acquisition and disposal of
tangible and movable goods and services, carried out by the Armed Forces and Order
and Security enforcers.
In accordance with the Political Constitution, the Armed Forces are made up solely
and exclusively of the Army, the Navy and the Air Force, while the Forces for Order and
Public Security are made up of the Carabineros and the Investigation Police.
Although Law No. 18.928 was passed prior to the one currently governing the gene-
rality of public procurement in Chile (Law No. 19.886), as it has not been repealed it
remains in force as a special legislation for public procurement of the Armed Forces
and Forces of Order and Security.
In fact Law No. 19.886, passed in 2003, amended some provisions of Law No. 18.928.
4 Article 10, paragraph 7 (e), of the public procurement regulation.

5 Article 8 (g) of the public procurement law.
17
Also, in 2006 Decree No. 95, issued jointly by the Ministries of Finance and National
Defense, approved the regulations that are currently enforced by Law No. 18.928.
In general terms this special legislation contains provisions similar to those of the
public procurement law and its regulations. However, it has some nuances that make
the purchase of goods and the contracting of services carried out by the Armed Forces
and the Forces of Order and Security, in certain ways, different from that of the other
agencies of the State Administration.
For example, in public and private tenders, the Armed Forces and the Forces for Order
and Security can reduce minimum time limits required by the general public procu-
rement rules between the call for a public proposal and closing the bidding period.
In addition, causal factors are added that allow these bodies to undertake direct
contracting, without conducting public tenders.
In view of the supplementary application of the public procurement law, established

by article 11 of Law No. 18.928, over time, contracting processes have tended to be
assimilated.
4. Procurement Procedures.
In the Chilean legal system, the agencies of the State Administration have four con-
tracting mechanisms: public tender, private tender, direct interaction and framework
agreement.
a) Public tender.
The public tender is the general rule for contracting and its scope goes beyond the
rules for public procurement.
In effect, according to Law No. 18.575, Organic Law of the General Bases of the State
Administration, “administrative contracts will be entered into base on public propo-
sal, in accordance to the law.”
18
Given the above, the same legal body specifies that “private tendering shall proceed,
if appropriate, upon a duly reasoned resolution that provides for this, unless the natu-
re of the negotiation necessitates direct interaction.”.
Thus administrative contracts that are not regulated by the law of public procurement,
such as the sale of a property by the state, are also subject to the general requirement
to enter into contracts through a public tender.
However within the specific regulation for public procurement, Law No. 19.886 defi-
nes the public tender or proposal as an administrative procedure of competitive natu-
re where the Administration makes a public call, summoning the interested parties so
that, subject to the established rules, proposals shall be formulated, the most suitable
of which shall be selected and accepted6.
In general, the development of this “administrative procedure of a competitive na-

ture” begins, for matters of public procurement, with a call put out by the authority
on electronic platform available on the site www.mercadopublico.cl. The decision or
resolution approving the administrative and technical rules that detail the conditions
and requirements of the contracting procedure are published along with the call.
Once the call has been published, and within a period defined by the public entity in
the administrative rules, the interested parties make their offers through the electronic
platform.
Once the offers have been received, the public body will open them, either in one
single act, or two. In the first scenario, the authority opens the technical and economic
offers at the same time, while in the second, the entity starts by opening the technical
proposals and continues with the economic proposals, but only in the case of offers
that comply technically.
If no tenders have been received, the tendering agency shall establish by means of a
duly reasoned ruling that the call be declared void.
In the case of proposals evaluated to establish which is the most suitable, an eco-
nomic and technical analysis is made of present and future benefits and costs of the
goods or services offered in each of the proposals.
6 Article 7 (a) of the public procurement law, and article 2, No. 21, of the public procurement regulation.
19
For the purposes of this analysis, the agency issuing the tender must assign scores to
each of the proposals, in accordance with the technical and economic criteria defined
in the administrative rules, in order that this evaluation be carried out in the most
objective manner.
The public procurement regulation states that price, the experience of the bidder,
after-sales service, delivery times, environmental considerations, energy efficiency,
previous contractual behavior of the supplier, the formal requirements of the offer,
should all be considered as technical or economic criteria, as well as other relevant
aspects pertaining to the goods or services on offer and to the requirements of the
agency issuing the tender.
When a regular service is put out to tender, the administrative rules must include as a
criterion for evaluation of the best employment and remuneration conditions of those
who work for the supplier whose proposal is being analyzed.
The public procurement regulation defines as regular service the one is required on
an ongoing basis which uses personnel in an intensive and direct manner for its exe-
cution.7 Examples of these are cleaning, safety and food services.
In order to evaluate the criteria concerning employment conditions and remunera-

tion, the public purchasing regulations permit consideration of the payment status of
workers’ wages, the hiring of persons with disabilities, the level of remuneration over
the minimum wage that the Chilean legislation establishes by law, the structure and
adjustment of wages, the length and flexibility of the working day, the duration of em-
ployment contracts, the existence of incentives, as well as other conditions considered
important for assessing the nature of contracted services.
In general, when evaluating tenders is highly complex or the tender is greater than
one thousand monthly tax units8 -9, proposals must be evaluated by a commission of
at least three public officials, internal or external to the respective agency, in order to
guarantee impartiality and competition amongst the bidders.
7 Article 2, No. 13, of the public procurement regulation.

8 In accordance with article 8, No. 10 of the Tax Code, the “tax unit” is the sum of money, the amount of which,
determined by law and permanently updated, serves as a measure or as a tax reference point.
9 As of May 15, 2017, one thousand monthly tax units are equivalent to approximately US$ 69,515.
20
If an evaluation committee has been set up it must submit a final report which, among
other details specifically set out in the regulations, must propose to the authority of
the public agency empowered to enact the administrative act awarding the tender,
the most advantageous of all the offers.
This decision or resolution determining which supplier is awarded the tender is publi-
shed on the electronic platform available at www.mercadopublico.cl.
In order to formalize the acquisition of the goods or services awarded to a particular

supplier, a contract will need to be signed, except in certain cases regulated specially
by the public purchasing regulations, in which the issuance of the purchase order by
the Administration and the acceptance of that order by the supplier will be sufficient.
If the contract being entered into exceeds one thousand monthly tax units10, or if this
amount is equal or lower than the authority considers necessary, the supplier must
guarantee the faithful and timely fulfillment of the contract by providing one or more
guarantees for the agency issuing the tender.
Local legislation establishes that if what has been contracted is the provision of a ser-
vice, it will be understood, with no need for an express stipulation, that guarantees to
ensure the faithful and timely fulfillment of the contract also guarantee the payment
of labor and social obligations with the workers of the contractors.
b) Private tender.
Public procurement regulations define a private tender or proposal as the administra-
tive procedure of a competitive nature through which the Administration invites cer-
tain persons - natural or legal - to submit, subject to the established rules, proposals
from which it will select and accept the most suitable11.
This way of contracting will only be admissible when there is a previous resolution
that stipulates it on reasoned grounds, since it is an exception to the general rule of
public tenders. This resolution must be published in the information system available
on the website www.mercadopublico.cl.
10 For a definition of “monthly tax unit”, see footnote 8. As of May 15, 2017, one thousand monthly tax units are
equivalent to approximately US$ 69,515.
11 Article 7 (a) of the public procurement law, and Article 2, No. 20, of the public procurement regulation.
21
The agency issuing the tender which resorted to a private tender must invite a mini-
mum of three interested possible suppliers who have businesses of a similar nature to
those that are the object of the call.
In general, what has been stated in relation to public tenders applies to private ten-
ders, in all of that which is applicable, according to the nature of the latter.
c) Direct interaction.
Direct interaction, or direct contracting, is the contracting procedure which, owing
to the nature of the negotiation involved, has to be carried out without the specific
requirements of public and private tenders12.
This is an exceptional public procurement mechanism within the legal system, and as
such its provenance should be outlined.
In that respect it is necessary to set out both the grounds on which direct contracting
is allowed and also its background.
The grounds are expressly stated in the public procurement law and its regulations.
These include, by way of example, emergency cases; urgent or unforeseen cases; when
there is only one supplier for the good or service; in case of services of a confiden-
tial nature, or where their dissemination may affect national security or interests;
when contracting can only be carried out by suppliers that are holders of intellectual,
industrial, licensing, patent or other rights; when, because of the magnitude and
importance of the contract, it is essential to recourse to a particular supplier due to
the confidence and security derived from their proven experience in the provision of
the goods or services required, and always when deemed, on reasoned grounds, that
there are no other providers that can confer this security and confidence, etc.
In terms of background on why the public entity is resorting to direct contracting,

the authority must carry out an effective and documented demonstration of reasons
that justify this, providing sufficient proof for the simultaneous occurrence of all the
elements that make up the scenarios set out in the applicable legislation.
Once the public entity has determined the cause for direct interaction and has ga-
thered background to justify it, it must produce and approve, through an exempt
12 Article 7 (c) of the public procurement law, and article 2, No. 31, of the public procurement regulation.
22
resolution - as detailed in the section “Functions of the Office of the Comptroller

General of the Republic” in Chapter III of this book, a resolution which is not submi-
tted to the Comptroller’s Office for the toma de razón process - the so-called “terms
of reference.”
According to the public procurement regulations, the terms of reference are an ins-
trument by which the acquiring or contracting entity regulates the manner in which
the three quotes required by the regulations should be made. Notwithstanding, this
instrument also details the contract conditions (dates of delivery, causes for early
contract termination, technical specifications, as well as many other issues).
As a general rule, public bodies that resort to this exceptional form of contracting
must obtain three quotes, that is, request information from the market on prices, spe-
cifications and details of the good or service to be acquired or contracted.
This requirement for three quotes goes for all those cases not expressly excepted in
the public procurement law or its regulations. The exceptions are related to the nature
of the alleged cause. For example, if the public entity can only enter into the contract
with a particular supplier, given that it is the only one that exists in the market, it
would be futile to demand three quotes.
d) Framework agreement.
The framework agreement is a special form of contracting. This is a procedure carried
out by a body known as the Directorate of Public Procurement13 in order to procure
the direct supply of goods or services to government agencies, in the manner, term
and complying with the other conditions established by such an agreement.
For the development of this mechanism, the directorate mentioned above calls for a
public tender for the supply of certain goods or for the provision of certain services.
This competitive process is awarded to all those who comply with the administrative
and technical requirements set.
As of the awarding, the products or services of each supplier are included in a catalog.
In this way, if a public agency requires one of the goods or services contained in that
catalog, it is not necessary to call a public tender to procure them, they can simply
13 A brief reference to this organism is made in Chapter II of this book.
23
be purchased or contracted through the Government Procurement and Contracting

Information System.
The regulations for public procurement stipulate that before calling for a public or
private tender, or contracting through direct interaction, the government agencies
are obliged to consult the catalog. If the required good or service is found there, they
must acquire it or contract it, as the case may be, through that system, unless they
can directly obtain more advantageous conditions, which must be reliably supported
by the corresponding documentation.
5. Fundamental principles governing

public procurement.
In accordance with the provisions of article 9, second paragraph, of Law No. 18.575,
Organic Law of the General Bases for the Administration of the State, and what ha-
ppens in administrative practice, various principles have been developed that govern
the public procurement, which correspond to general rules that must be observed by
the Administration in the tendering processes entered into.
Among the most representative are the principles of free competition, of equality of
tenderers, of the strict adherence to the rules and of openness and transparency.
a) Principle of free competition.

According to this principle, public entities that procure must create the necessary
conditions for the participation of the largest number of bidders, so that there is real
competition for bids.
As such it is contended that all those bidders who comply with the general conditions
established in the administrative rules are entitled to participate in a given bidding
process, where inconsequential and non-essential errors in proposals are not conside-
red a reason to exclude them from the competition.
One of the tools established in the Chilean public procurement regulations to safe-
guard this principle, is the obligation to carry out the call for public tenders through
the website www.mercadopublico.cl, which is accessible to all and free of charge
(advertising the call).
24
Another tool is the normative requirement that administrative rules, when regulating
the specifications of the good or service to be purchased or contracted, should make
generic references to these characteristics without mentioning specific brands. Howe-
ver if it is necessary to refer to a specific brand, equivalent goods or services of other
brands, or generic, must be admitted, with the comment “or equivalent” added to the
suggested brand.
b) Principle of equality amongst bidders.

This principle, also called the principle of equality in the rules, ensures that during the
bidding process, and even during the execution of the contract, the suppliers - tende-
rers, successful tenderers or contractors, as they are called depending on the stage of
the public procurement process - are in the same situation.
With regard to the beginning of the bidding process, specifically, at the time of appro-
ving the administrative and technical rules, this principle stipulates that requirements
are identical for all participants. Therefore the rules of the competitive proceedings
must be general and impersonal in nature, so that no one is discriminated against or
favored to the benefit or detriment of another.
Respect for the principle of equality amongst bidders implies compliance with the
principles of legality and equality before the law, enshrined in the Political Constitu-
tion of the Republic.14
c) Principle of strict adherence to the rules.

The principle of strict adherence implies that administrative rules constitute the pri-
mary source of rights and obligations of both the bidders and the Administration,
governing both the development of the bidding process and the execution of the co-
rresponding contract, in order that legality and transparency prevail in administrative
contracting.
Respect for this principle means that the bidding agency and the bidders who decide
to participate in the tender, must comply with the conditions laid down in the admi-
nistrative rules.
14 In the Chilean legal system, the principles of legality and equality before the law are established in articles 6 and
19, No. 2, of the Political Constitution of the Republic.
25
d) Principle of openness and transparency.

The principle of openness and transparency means that throughout all stages of the
public procurement process, from the call for proposals to the completion stage, the
competitive procedure is conducted in such a way as to permit and promote knowle-
dge, content and basis concerning decisions made and actions adopted and occurring
as part of the process.
This principle is reflected in the Chilean legal system in the open access to the website
www.mercadopublico.cl for all stakeholders, including potential national and foreign
suppliers, civil society and the general public, so they should be familiar with informa-
tion regarding public procurement.
This ensures transparency in the flow of public funds and allows stakeholders to know
about the priorities of the authorities and their spending, and for policy makers to
develop the necessary strategies for public procurement.
26
CHAPTER II
AGENCIES INVOLVED
IN PUBLIC
PROCUREMENT
1. Directorate of Public Procurement15.
The Chilean legal system has created, through Law No. 19.886, a decentralized public
service endowed with legal personality and its own budget, subject to the supervision
of the President of the Republic through the Ministry of Finance, known as the Direc-
torate of Public Procurement.
The management, organization and administration of this body are the responsibility
of a director, appointed at the discretion of the President of the Republic.
The Directorate of Public Procurement is responsible, amongst its other functions,

for advising public agencies in planning and managing their procurement and con-
tracting processes, for putting goods and services out to bid through the signing of
framework agreements, and for managing, updating and tendering the operation of
the Register of Contractors and Suppliers.
In line with its advisory function, this public agency may issue guidelines and recom-
mendations of a general nature, leading to the dissemination of good practices and
enhancing probity in public procurement, for both buyers and suppliers.
In relation to the Government Procurement and Contracting Information System, re-

ferred to in the section “Regulations applicable to public procurement” in chapter III
of this book, the directorate has the function of tendering out who operates of the
system, ensuring its proper functioning and acting as a counterpart for the operator,
except in those cases where the institution has made use of its regulated power to
operate the system directly.
2. Office of the Comptroller General of

the Republic16.
The Office of the Comptroller General of the Republic is an autonomous supervisory

body of the State Administration, established by the Political Constitution. This auto-
15 The website of this institution can be found at www.chilecompra.cl.

16 The website of this institution can be found at www.contraloria.cl.
29
nomy implies that neither the institution nor the person who directs it are answerable
hierarchically to the President of the Republic, but rather they interact directly with
this authority. Also, their work is executed independently of the National Congress.
The Office of the Comptroller General is not an entity created within the regulatory
system of public procurement. Indeed, its genesis dates from 1927. In addition, its
responsibilities and powers go beyond public procurement.
In fact the functions of the Office of the Comptroller General are to oversee the lega-
lity of all acts of the Administration, to supervise the inflow and investment of funds
of the National Treasury, municipalities and other agencies and services determined
by law; to examine and judge the accounts of persons in charge of the assets of those
entities; to keep the general accounts of the nation; and to perform other functions
entrusted to it by the law on its organization and powers (Law No. 10.336)17.
This institution is under the charge of an official who has the title Comptroller General
of the Republic. Amongst other requirements, this official must have been a lawyer
for at least ten years. His/her appointment is made by the President of the Republic
with the agreement of three fifths of the Senate’s serving members. His/her term is for
eight years, with no eligibility for a further term.
3. Court of Public Procurement18.
The law of public procurement created a court known as the Public Procurement Tri-
bunal which hears challenges on illegal or arbitrary acts or omissions in administrative
procurement procedures with public entities governed by that legislative body.
The legal challenge may be filed by any natural or legal person with an interest cu-
rrently engaged in the respective administrative procedure, against any illegal or arbi-
trary act or omission occurring between approval of the rules of the respective tender
and its awarding.
17 In Chapter III of this book, “Supervisory Powers of the Office of the Comptroller General of the Republic,” the
functions and powers of this body will be examined more closely.
18 The website of this institution can be found at www.tribunaldecontratacionpublica.cl.
30
The Public Procurement Tribunal rules in accordance to the law and it is subject to the
directive, correctional and economic oversight of the Supreme Court.
The final judgment issued by this court must pronounce on the legality or arbitrariness
of the act or omission challenged and, if appropriate, order the necessary measures
to reestablish the rule of law.
This decision can be challenged, in which case the case is passed on to the Court of
Appeals of Santiago.
The Public Procurement Tribunal is made up of three lawyers who are appointed by
the President of the Republic, with their respective substitutes, shortlisted prior pro-
posals made by the Supreme Court.
These shortlists are made successively and specially for the purpose, by the Court of
Appeals of Santiago, through a public contest.
The list may only include lawyers who are Chilean, have excelled professionally or in
university activities, have experience on the matter and have no less than ten years of
professional practice or, in certain cases, have belonged to the judiciary.
Members of the Public Procurement Tribunal exercise their positions for a period of
five years, and may be reappointed.
31
CHAPTER III
SUPERVISORY POWERS
OF THE
OFFICE OF THE
COMPTROLLER GENERAL
OF THE REPUBLIC
1. Preliminary aspects.
The Chilean legal system has entrusted the Office of the Comptroller General with
a series of functions designed to enforce the principle of legality, safeguard public
property and ensure compliance with administrative probity.
These functions stem from both the Political Constitution of the Republic and Law
No. 10.336 on the organization and powers of the Office of the Comptroller General
of the Republic, as well as other special laws.
Based on these constitutional and legal regulations, at least four types of functions
can be distinguished: the legal function, the audit function, the accounting function
and the jurisdictional function.
2. Legal function.
This consists of overseeing the legality of the acts of the Administration.
Given the above, it can be said that all the functions of the Comptroller General’s
Office are in some way legal functions, in that they ensure that government agencies
act within the scope of their powers and subject to the procedures set down by law.
In a strict sense, the legal function can be exercised in two ways: first, through the
issuance of legal pronouncements, which, whilst they constitute administrative juris-
prudence, are mandatory for government agencies; and secondly through the review
of legality of the administrative acts issued by those public agencies.
These two methods are called the adjudicatory function (issuance of legal decisions),
and the toma de razón function (ex-ante control of legality), respectively.
a) Adjudicatory Function.
The Office of the Comptroller General has the power to interpret the legal norms
affecting the administrative area.
Exercising this power generates the so-called administrative jurisprudence, which is

set up as a system of binding precedents favoring the unity of the regulatory system
35
through a uniform and consistent interpretation of the regulations of which it is com-

posed, for the proper functioning of the State Administration.
To the extent that the interpretation of a norm implies determining its meaning and
scope, the exercise of the adjudicatory function allows the general and abstract de-
clarations of the provisions of the administrative legal system to be applied to specific
cases in a uniform manner.
This means, amongst other things, that the administrative action affirms the legitima-
te expectation of citizens that government agencies should adopt decisions which are
harmonious with the criteria previously applied in equivalent situations.
The application of the adjudicatory function allows the constitutional principle of

equality before the law and principles of good faith and legitimate expectations to
be complied with.
b) Toma de Razón function (ex-ante control

of legality).
Toma de Razón is the procedure of preventive control through which the Office of the
Comptroller General verifies the constitutionality and legality of administrative acts
and decrees with the force of law made by the President of the Republic.
This review checks the consistency of the decree (administrative decision) or resolu-
tion being analyzed with the current legal system, in particular regulatory, legal and
constitutional norms.
As it is a preventive control, it is carried out before the decree or resolution becomes

effective, that is, after being signed by the respective authority but before notification
or publication in the Official Gazette.
Once the review of the decree or resolution has been carried out, it may be found that
an administrative act is consistent or not with the law.
In the first of these cases the decree or resolution may conform completely with the
legal system, or minor errors that do not affect the legality of the administrative
decision may be noted. In both instances, the signature of the Comptroller General
or a specially delegated official is accompanied by a stamp stating that the decree
or resolution has been subject to the toma de razón process and can continue to be
processed, notified or published, as appropriate, and become effective.
36
In the second case, where the Office of the Comptroller General notes that the decree
or resolution does not conform to the legal and constitutional rules that regulate
the respective matter, or that the processing of the act contains flaws that affect the
essence of the administrative decision, toma de razón is not taken and, through an
official letter, the illegality of the act is pronounced and observations noted. In that
event the decree or resolution cannot continue to be processed and therefore does
not come into effect. The authority meanwhile must correct the errors found or chan-
ge the decision adopted irregularly.
Article 21 B of Law No. 10.336 on the organization and powers of the Office of the
Comptroller General of the Republic, states that during this review of legality, this
body cannot evaluate the merit or suitability of political or administrative decisions.
In view of the fact that examining the legality of each and every one of the decrees
and resolutions dictated day-to-day by the country’s different public entities is, in
practice, an impossible task to execute, the legal system has made toma de razón a
selective process.
In effect, preventive control of legality is carried out on those administrative acts that
are considered essential.
In that sense, Law No. 10.336 on the organization and powers of the Office of the
Comptroller General of the Republic, empowers the Comptroller General to exempt
one or more ministries or public services from the process of toma de razón for the
decrees or resolutions that authority does not consider essential.
In other words, administrative acts signed by the President of the Republic and all
those which are not expressly exempted from this control of legality must be subject
to the toma de razón process, either through some express rule or the exercise of the
faculty that the legal system gives to Comptroller General.
The administrative acts that must undergo the toma de razón process are called de-
cretos afectos and resoluciones afectas, or allocated decrees, allocated resolutions.
Those exempt from this process are called exempt decrees and exempt resolutions.
In accordance with article 53 of Law No. 18.695, Constitutional Organic Law for
Municipalities, the resolutions issued by the municipalities - entities in charge of the
local administration of every commune in the country - are exempt from the toma de
razón process.
37
Meanwhile, in the exercise of his power the Comptroller General, in order to exempt
certain administrative acts from preventive control of legality, issued Resolution
No. 1.600, of 2008, establishing rules on exemption from the toma de razón process.
It is possible to determine which administrative acts are allocated and which are
exempt by analyzing them.
The fact that a decree or resolution is exempt does not exempt it from compliance
with other measures stipulated by the Comptroller General in the exercise of his/her
powers, in order to oversee the legality of the acts of the Administration and enforce
accountability.
3. Audit function.
A second function entrusted to the Office of the Comptroller General is the per-
formance of audits, which are carried out in order to ensure compliance with legal
norms, and to safeguard public assets and administrative probity.
Through the audits the internal oversight systems of the services and entities are eva-
luated; the application of the provisions relating to the financial administration of the
State are supervised, particularly those relating to the execution of the financial sta-
tements; the veracity of the supporting documentation is substantiated; compliance
with the statutory rules applicable to officials is verified; and proposals are formulated
to rectify detected shortcomings.
In order to fulfill this function, the Office of the Comptroller General carries out audits
on the public services and entities subject to its monitoring, issuing instructions, co-
rrective measures and proposals to correct any administrative errors detected.
Audits carried out by the Comptroller General are subject to a procedure made up of
three basic stages or phases - the planning phase, the implementation phase, and the
monitoring stage19.
The planning stage concerns the individualization of the services or entities that will
be object of the audit in a determined period, and in turn includes the scheduling of
each audit.
19 This procedure is carried out in accordance with a methodology regulated by Resolution No. 20, of 2015, of the
Office of the Comptroller General of the Republic.
38
The execution stage includes performing the activities established for each particular
audit - whether planned or stemming from unforeseeable demand, i.e., unscheduled
examination -, the preparation of the resulting report and its publication.
The follow-up stage consists of verifying or assessing compliance with instructions,

corrective measures and proposals, provided by the Office of the Comptroller General
as a result of the audits performed.
a) Planning stage.
Planning is a flexible process for determining and scheduling audits, which takes into
consideration, amongst other factors, available resources, the institutional strategic
plan and information on context, the powers of the State and civil society.
Citizen participation is important in this stage, as civil society organizations as well as

any person or entity can collaborate with the external oversight function carried out
by the Comptroller General’s Office, through complaints or suggestions that contribu-
te with information, data or other background on irregularities or oversight failures
observed in the subjects being audited.
As part of this phase the period of execution of the audits is defined, identifying
general objectives, subject matter, audit timeframe and geographic scope, and other.
b) Implementation stage.
The execution of the audits consists of three phases: the preparation itself, audit
activities and closure.
In the preparation phase the audit plan is determined, including the team that will
perform the audit and the audit’s objectives - with details of issues, purpose and
temporal scope of the audit - and the test program.
Audit activities are defined in the audit plan. By way of example, systems, procedu-
res and organizational structures of internal oversight may be evaluated in order to
detect gaps.
Important features of the execution stage are the preliminary audit report, the sub-
mission of the pre-report, response to the pre-report and the submission of the final
audit report.
39
- Preliminary audit report.
In the audits carried out by the Comptroller General’s Office, once the test program
used on the audited service has been completed, the preliminary audit report is prepa-
red. This document includes the rules applicable to the subject being audited, general
background, the scope of the audit and the methodology used to perform it.
Known as observations, any violations, irregularities, deficiencies or gaps detected in

the audit itself are identified.
However, in exceptional cases, for those audits where no observations or gaps have
been detected, the Comptroller General’s Office prepares the final audit report, which
we will refer to below.
- Submission of preliminary audit report.
The preliminary audit report is sent by physical or electronic means to the head of
the service or to the higher authority of the audited entity, with a copy to the internal
auditor.
It can also be submitted to any other agency or interested civil servant, when it con-
tains material relevant to them.
The preliminary audit report is confidential up until submission of the final audit re-
port.
- Response to preliminary audit report.
Once the preliminary audit report has been submitted, each of the recipients - i.e.
each of the services subject to the oversight of the Comptroller General’s Office -
must issue a well-founded response, in which the audited entity states its defense
or makes known possible disclaimers it may consider relevant in relation to the com-
ments made.
If the audited entity does not provide a response within the period established for
this purpose (10 days from receipt), this may be excluded from the final audit report.
- Submission of final audit report.
After completion of the formalities and stages set out above, the audited entity is
informed of the respective final audit report. This is sent physically or by electronic
40
means to the head of the service or to the audited entity’s higher authority, with a
copy to the internal auditor.
The final audit report may only refer to those matters contained or observed in the
preliminary audit report.
The audited entity may request on reasoned grounds that the Comptroller General’s
Office reconsider observations contained in the Final Report, a request that may be
accepted or rejected by the latter.
c) Follow-up stage.
The follow-up stage takes place in those cases where the Office of the Comptroller
General has provided instructions, corrective measures or proposals regarding vio-
lations, irregularities, deficiencies or gaps, and is intended to verify compliance or
performance by the entity that has been the subject of its oversight.
The team responsible for the audit will initiate the follow-up, starting from the dead-
line established by the final audit report, through verification, study and analysis of
existing information.
Then, following any possible on-site verifications, a Follow-up Closure Act will be
drawn up and submitted to the audited body.
Upon verification of the closure of follow-up, the Follow-up Report will be issued,
which will pronounce on compliance with the instructions, corrective measures or the
implementation of the proposed actions taken by the auditee.
On proving that corrective action has been carried out for violations, irregularities,
deficiencies or gaps, the observations will be considered corrected.
In the case of no evidence being provided for the correction of violations, irregulari-
ties, deficiencies or gaps, the action to be undertaken by the audited body shall be
indicated.
If an observation has not been rectified, but the audited service demonstrates actions
being implemented that will allow it to be corrected, this fact will be recorded in the
Follow-up Report and will be considered as background for future audits performed
by the Office of the Comptroller General.
41
4. Accounting function.
A third function of the Comptroller General is accounting, or more precisely the gene-
ral accounting of the nation.
The general accounting of the nation is intended to generate structured and systema-
tic information on economic events that influence the resources and obligations of
the State. It is intended to support the decision-making processes of the branches of
government, administrative authorities and supervisory bodies, as well informing the
community and third parties interested in the management of the State. To this end,
it consolidates the accounting records the services must keep, in accordance with the
basic accounting principles and standards and procedures that it determines.
Pursuant to article 52 of Legislative Decree No. 1.263, of 1975, an Organic Law

of State Financial Administration, it is incumbent upon the Comptroller General, in
regard to the financial oversight of the State, to supervise compliance with the legal
and regulatory provisions that relate to the administration of state resources, and
perform audits to verify the collection, perception and investment of their income and
the income of the public services themselves.
5. Jurisdictional function.
The fourth and final function of the Comptroller General is to examine the accounts of
the persons or officials who are in charge of public funds or assets, and to ensure the
legality of income and expenses and the integrity of the state’s assets.
This judicial procedure, which is regulated in Title VII of Law No. 10.366 of the organi-
zation and powers of the Comptroller General, is intended to pursue the civil liability
of officials or former officials who have caused damage to public assets.
42
CHAPTER IV
ADMINISTRATIVE
OVERSIGHT OF PUBLIC
PROCUREMENT AND MOST
FREQUENT OBSERVATIONS
1. Preliminary aspects.
The administrative oversight of public procurement carried out by the Comptroller

General’s Office is done so mainly in its legal and audit capacities.
In the exercise of its legal function, it checks that the acts of the Administration
conform to the applicable constitutional, legal and regulatory rules, both through its
faculty to adjudicate and at the time of performing toma de razón.
In relation to its adjudicatory capacity, the Office of the Comptroller General interprets
the rules governing public procurement to apply them uniformly to specific cases. This
generates jurisprudence of obligatory compliance for the government agencies.
In relation to the process of toma de razón, the Office of the Comptroller General
pronounces on the legality of certain decrees and resolutions relating to public procu-
rement before they are put into effect.
However in view of the volume of administrative acts relating to public procurement

that are issued daily by different authorities in the country, preventive oversight of
legality is carried out for certain decrees and resolutions in accordance with the pro-
visions of Resolution No. 1.600 of 2008, of the Office of the Comptroller General.
As a result of these regulations, the following are subject to toma de razón: adminis-
trative acts relating to contracts for the acquisition or supply of movable assets, loans,
financial instruments and transferable securities and the provision of services, these
being in excess of 5,000 monthly tax units20, in the event that the contract arises from
a public tender, or, when in excess of 2,500 monthly tax units21, when the contract
arises from a private tender or a direct interaction.
Meanwhile, in relation to the exercise of its auditing function, the Office of the Comp-
troller General performs checks on public services and the entities subject to its audit,
which may include a review of aspects relating to public procurement.
20 For a definition of “monthly tax unit”, see footnote 8. As of May 15, 2017, 5,000 monthly tax units are equivalent
to approximately US$ 347,575.
21 For a definition of “monthly tax unit”, see footnote 8. As of May 15, 2017, 2,500 monthly tax units are equivalent
to approximately US$ 173,787.
45
2. Most frequent observations on Public

Procurement matters.
In the exercise of its legal and audit functions, the Comptroller General of the Repu-
blic monitors administrative errors or breaches of the legal system in different areas,
among which are matters relating to public procurement.
If the administrative error or non-compliance with the legal system is detected du-
ring the toma de razón, the decree or the resolution will be represented and will not
have legal effect. Likewise, if detection occurs when exercising the audit function, the
Office of the Comptroller General monitors the corresponding error or breach and
formulates instructions, corrective measures or proposals for it to be corrected.
In the continuous exercise of these functions, the Office of the Comptroller General
has picked up on errors and violations which the administrative bodies incur habi-
tually.
By way of illustration some of the most frequent errors and violations committed by
public entities, of a general nature, will be mentioned here.
a) Relating to public and private tender processes.

With regards to public and private tenders, repeated shortcomings have been identi-
fied in the establishment of evaluation criteria for the selection of proposals, as well
as in the application of evaluation criteria, as per the administrative rules that govern
the competitive process.
The non-existence of, or errors in the preparation of comparative tables for choosing
the most suitable offer for the public entity has been observed, as has the omission
of proceedings to approve the members of the evaluating commission for the tenders.
Also, an absence of background to support and substantiate the execution of private

tenders has been detected, as have delays and incomplete information for suppliers
in the public procurement computer system.
When performing an audit it was discovered that the audited entity had requested
the procurement of services for specifically identified items, stating that in the event
the service was not set out in the annex, by item, it would be considered agreed upon
between the parties, upon receipt of a quotation.
46
This was found to be inappropriate, as establishing a mechanism to select suppliers

on the basis of future quotations, in which the awarded companies could modify their
initial offer, did not comply with article 6 of the law No. 19.886, in relation to articles
2, No. 17 and 41 of the public procurement regulation, according to which the pur-
pose of a public tender is to select and accept a proposal which, being subject to the
requirements established in the rules is the most suitable to the interests of the entity
putting out the tender.
In another case it was found that an audited entity had not published the table of ten-
ders, contravening the provisions of article 30 of the public procurement regulation,
which provides as a general rule that tenders must be sent by bidders and received by
the agency issuing the tender through the Government Procurement and Contracting
Information System.
In another audit it was noted that there was no record of a proposal for award to
show the commission had applied the selection criteria established in the administra-
tive rules, in violation of paragraphs 2 and 5 of article 37 of the public procurement
regulation.
On another occasion the Office of the Comptroller General noted that a certain admi-
nistrative body had not published on the Government Procurement and Contracting
Information System the award decisions on tenders that had been evaluated, nor the
signed contracts or agreements with the suppliers, in contravention of article 57 of
the public procurement regulation.
In relation to private tenders, it was found that an audited entity did not publish on
the Government Procurement and Contracting Information System the corresponding
resolution, as stipulated for this type of procurement in accordance with the provi-
sions of article 57, (c), No. 1, of the public procurement regulation. In addition, in
some cases the respective administrative act was not carried out, in contravention of
the provisions of article 44 of the same regulation.
b) Relating to procurement through direct

interaction.
In this area, one of the most frequent practices engaged in by government agencies
and observed by the Office of the Comptroller General is to wrongly invoke grounds
that enable the entity to use this exceptional contracting mechanism, and the lack of
sufficient background to substantiate correctly invoked grounds.
47
Detecting these errors generally occurs during the toma de razón process for all pro-
curement which, in accordance with Resolution No. 1.600, 2008, of the Office of the
Comptroller General of the Republic, is affected by this preventive control of legality,
and in the exercise of the audit function when by provision of that same administra-
tive act, a decree or resolution relating to public procurement is in effect, or has been
in effect, and was not submitted to the toma de razón process due to exemption.
Procurement by direct interaction has been detected this way, covered by a situation
of emergency or qualified unforeseen circumstances, with no well-founded evidence
to back it its use.
The same happens with acquisitions where it is not shown that a contracted supplier
is the only one who can provide the required goods or services.
The absence of the quotations required by the public procurement regulations for
certain cases of direct interaction has also been detected.
In one audit it was found that an entity had not issued decrees substantiating the use
of direct interaction as a contracting means, contrary to articles 10, 49 and 50 of the
public procurement regulation.
In another case, it was detected that an entity had contracted a company to produ-
ce an artistic show for CLP$ 5,890,50022, and even paid that figure without going
through the bidding process. The entity believed that it was sufficient to publish the
purchase order on the website www.mercadopúblico.cl, indicating in it that the com-
pany was the only one that could provide the contracted service.
In view of the above that service was instructed that the alleged grounds had to be
substantiated and authorized by a well-founded resolution which in turn had to be
published in the Government Procurement and Contracting Information System wi-
thin the following 24 hours, as prescribed by articles 8 of Law No. 19.886 and 49 and
50 of its regulation, which in this case did not take place.
A different audit showed that in a number of direct contracts made by a public body
for the purchase of supporting texts for teachers, it was not substantiated that the
three quotations required by the public procurement rules had been obtained, as per
the public procurement regulation, article 51.
22 As of May 15, 2017, CLP $ 5,890,500 is equivalent to approximately US$ 8,817.
48
c) Relating to use of framework agreements.

It has been detected in regard to this matter that some State agencies enter into
public procurement through direct interaction regarding goods or services that are in
a framework agreement, without the proof that better conditions are being secured
which is needed to proceed in this way. This is in violation of article 14 of the public
procurement regulation, which prescribes that if the catalog for the framework agree-
ment contains the required good or service, the public body must acquire it by directly
issuing a purchase order to the respective contractor, unless it can directly obtain
more favorable conditions in the terms referred to in article 15 of the same regulation.
In this respect, an audit carried out on a specific entity showed that despite the exis-
tence of a current framework agreement for the acquisition of international tickets,
these were acquired, by that agency, through direct interaction and paid for in an
exceptional manner, transgressing the provisions of article 14 of the public procure-
ment regulation as it did not accredit in the course of the audit that gave rise to the
corresponding report, that more advantageous conditions could be obtained.
d) Relating to the Government Procurement and

Contracting Information System.
In this area, the issuance of purchase orders and the procurement of goods and servi-
ces without the use of public procurement procedures established by the regulations
has been identified.
In this context, an audited entity issued the paper purchase order to the supplier for
the acquisition of six portable computers, for a total of CLP$ 4,444,65023, without
using the www.mercadopublico.cl portal, in breach of article 18 of the public procu-
rement law that mandates the development of the entire process for acquiring goods
and contracting services be carried out solely through electronic or digital systems
established for this purpose by the Purchasing and Public Procurement Department.
e) Relating to the principle of strict adherence to

the rules.
Some inspections carried out by the Office of the Comptroller General detected the
existence of agreements subsequent to entering into a contract with the purpose of
modifying amounts and deadlines established, benefiting the awarded supplier and
23 As of May 15, 2017, CLP $ 4,444,650 is equivalent to approximately US$ 6,653.
49
prejudicing other bidders who made their proposals with the amounts and deadlines
originally required in the rules.
In that sense it was noted that a concession contract entered into by an audited en-
tity did not comply with the provisions of the general administrative rules regarding
modification of the stages of the project that regulated it, as the terms were modified
by common agreement between the parties, thus affecting the principle of strict ad-
herence to the rules, enshrined in article 10 of Law No. 19.886. This is due to the fact
that in the rules which governed the bidding process, power to modify the contract
was not granted to the audited entity, and it was thus not appropriate for the initial
offer to be altered in this memorandum of understanding.
f) Relating to the transparency that should govern

all tender procedures and relating to the free
competition of bidders.
Both in the exercise of the legal function and the audit function, specific situations
have been identified of guiding of the bidding through the incorporation of specific
requirements concerning the goods, services or their suppliers, requesting, for exam-
ple, a minimum amount of years of experience, with unnecessary geographical cove-
rage, or products of a specific brand and other conditions that constitute disincentives
for new bidders.
In this matter an audit report noted that the administrative rules for a tender establi-
shed as a requirement to participate that the bidding company have at least two years
experience in the respective region, departing from the principle of free competition
between bidders, without prejudice to taking into account that this could be conside-
red an evaluation criterion as per the terms contained in article 38 of the regulation
of public procurement.
g) Relating to the renewal of contracts.

In the exercise of its functions, the Office of the Comptroller General has detected,
on more than one occasion, the signing of contracts for indefinite periods through
clauses of automatic renewal. The perpetuity of these contracts was observed through
successive extensions, which undermines free competition of new bidders and preclu-
des public entities from benefiting from more suitable offers in the market.
50
h) Relating to the fragmentation of procurement.

It has been observed that in some cases contracting public entities fragment contrac-
ting for the sole purpose of varying the procurement procedure, generally avoiding
public tendering, in violation of article 8 of the public procurement law and article 13
of its regulation.
51
CHAPTER V
INITIATIVES OF THE
OFFICE OF THE
COMPTROLLER GENERAL
OF THE REPUBLIC TO
STRENGTHEN
THE PUBLIC PROCUREMENT
SYSTEM
As noted in Chapters II and III of this book, the Office of the Comptroller General of
the Republic is an autonomous body of the State Administration whose powers and
functions are expressly established in the Political Constitution of the Republic and in
its law on organization and powers (Law No. 10.336).
This does not preclude their duty to exercise their powers in accordance with the
general principles of administrative organization, amongst them the principle of coor-
dination24.
In effect, as it is part of the State Administration the Comptroller’s Office must carry
out its duties in coordination with other public bodies.
The principle of co-ordination is embodied in collaboration agreements with other

administrative bodies through which initiatives for joint support and assistance are
developed with a common goal, as well as meetings and activities that concentrate
ways and means to carry out the duty of the state.
In this way the Comptroller General’s Office not only complies with the constitutional
mandate to exercise preventive oversight of the acts of the Administration and over-
see the investment of public funds, but it is also constantly seeking to generate spaces
for meeting and collaborating with administrative entities subject to its oversight.
The development of this type of action has brought about a set of recommended prac-
tices that have been systematized and promoted in the institutional Strategic Plan for
the period 2017-2020, which contributes to the oversight of the care and good use
of public resources, and strengthens transparency, openness, efficiency, effectiveness
and probity in public procurement.
24 In Chilean law, the principle of coordination for government agencies is established in articles 3 and 5 of Law
No. 18.575, Organic Law of the General Bases for the Administration of the State.
55
1. Creation of State Administration Studies

Center.
The State Administration Studies Center is a unit of the Comptroller General’s Office
that seeks to strengthen good administration through the cross-cutting training of
officials and civil servants of the State Administration, students and civil society.
In this context, starting in 2016 a training program has been implemented for civil
servants entering any of the State Administration agencies, to instill the knowledge
necessary for their performance and bring about continuous improvement in public
management.
The program, called “Induction to the State Administration”, aims to foster unders-
tanding the importance of the Public Administration for the modern State based on
its normative foundations.
The program’s syllabus includes classroom and online modules called Law No. 19.886
on Administrative Contracts for Supply and Provision of Services and the Public Pro-
curement Law: Case Analysis. The first deals with the Chilean regulatory framework
in the field of public procurement, whilst the second generates a debate on specific
cases that allow the course participants to apply what has been looked at theoretica-
lly in the previous module.
2. Holding general meetings with public

prosecutors and legal directors of
public institutions.
As of 2016, the Office of the Comptroller General has formally invited officials of the
public bodies that are subject to its oversight to its institutional units, for the purpose
of informing them, training and generating channels of communication with these
entities.
As a rule, these public officials are the lawyers who serve as legal directors in these
entities.
56
These meetings consist of presentations on specific normative issues, given by lawyers

of the Legal Division of the Comptroller General’s Office, covering areas where this
institution has detected habitual errors or has received numerous queries by those
legal directors.
In the first of these meetings, held in November 2016, a presentation generated

discussion on a specific cause that public procurement regulations have regulated on
regarding direct interaction as a form of exceptional contracting.
On that occasion not only was reference made to the applicable legal and regulatory
provisions, there was also a presentation on the administrative jurisprudence genera-
ted on the subject, i.e. on the normative interpretation of certain cases made by the
Comptroller General’s Office in its adjudicatory capacity.
3. Dissemination of a legal bulletin with

relevant administrative jurisprudence.
Through its website, for a number of years the Comptroller General’s Office has made
available to public officials and citizens in general, the relevant administrative juris-
prudence that it is generating.
Given that this tool made no special mention of the administrative jurisprudence that
defined, modified or rendered invalid legal criteria adopted previously, it was conside-
red necessary to produce a special document containing this information.
In this context a legal bulletin was created which brings together in a single ins-
trument the relevant administrative jurisprudence coming from the Comptroller Ge-
neral’s Office in a given month, and that which defines, modifies or renders invalid
certain notices from that authority.
The legal bulletin is prepared monthly and is sent by email to a large number of public
officials.
This practice has allowed for timely information on certain jurisprudence, reducing
public errors or failures of compliance in relation to matters addressed therein.
57
4. Preparation of documents for

massive distribution endeavoring
to provide information on the
principles of public procurement.
Starting in 2016, the Comptroller General has worked on preparing fact sheets which,
under the name “Contraloría te explica”, or “the Comptroller’s Office explains”, deal
succinctly with a specific topic of legal relevance.
These informative documents show the normative framework of the matter being
dealt with and provide brief notes on the administrative jurisprudence that has been
generated on the subject.
The “Contraloría te explica” fact sheet is structured around frequently asked ques-
tions and their corresponding answers, written in clear and simple language.
This is because readers are not necessarily public officials professionally trained to
understand these matters in a practical way.
In these fact sheets, special preference has been given to public procurement matters.
The first one, for example, was called “Direct interaction: how and when to use it”.
5. Promotion of effective, efficient

and economic administration of
public resources.
In its oversight of revenues and government funds, the Comptroller General’s Office
performs a critical and systematic examination of all or part of the management of a
particular public entity, in order to verify that the principle of effectiveness, efficiency
and economy (“3E” principle), enshrined in articles 3 and 5 of Law No. 18.575, Orga-
nic Law of the General Bases for the Administration of the State.
However, this standard, compliance with which the Comptroller General’s Office ensu-
res, is also a constant concern for the development of its own internal management.
Indeed compliance with this principle is one of the institutional strategic objectives
58
of the Comptroller’s Office, in order that it be a benchmark for the public sector in an
effective administration (achieving of goals), efficient (optimal use of resources) and
economic (achieving goals with the minimum cost).
This implies that the agency’s own functions be carried out using the “3E” yardstick,
that budgetary resources are invested in accordance with the strategic definitions es-
tablished by the institution, budget management is transparent, and interoperability
of computer system information is increased.
6. Publication on the institutional

website of a monthly institutional
budget management report.
For the period 2017-2020, the Office of the Comptroller General has adopted the
objectives of promoting probity and disseminating its work.
This will include ongoing reporting by the institution on the focus and results of its
work.
With regard to public procurement, the Office of the Comptroller General makes avai-
lable to the public, through its website, information on signed contracts and their
modifications for the supply of movable goods, the provision of services, the imple-
mentation of support action, the execution of works and the contracting of studies
and consulting work relating to investment projects. It also allows access to its ins-
titutional budget management reports showing the overall execution of its income
and expenditure25. In particular, the current annual budget, the implementation of the
reported month, the cumulative implementation including the reported month and
implementation percentages are reported, taking into account the accrual in relation
to the budget in force for each of the above.
25 https://www.contraloria.cl/portalweb/web/cgr/presupuesto
59
ADMINISTRATIVE
OVERSIGHT OF
PUBLIC PROCUREMENT.
CROATIAN EXPERIENCE.
CHAPTER I
PUBLIC PROCUREMENT
REGIME
ADMINISTRATIVE OVERSIGHT OF PUBLIC PROCUREMENT. CROATIAN EXPERIENCE.
1. Concept of contracting/tendering.
In the Republic of Croatia, the rules on a public procurement procedure conducted

by the public or sectoral contracting authority or another entity in the specific cases,
on concluding a contract on public procurement of goods, works or services, the fra-
mework agreement and implementation of the project tender are determined by the
Public Procurement Act (hereinafter: PPA).
Provisions of the PPA are adjusted to the relevant EU regulation i.e. are in accordance
with the following acts of the European Union:
1. Directive 2014/24/EU of the European Parliament and of the Council of 26

February 2014 on Public procurement and repealing Directive 2004/18 / EC
(OJ L 94, 28. 3. 2014.),
2. Directive 2014/25/EU of the European Parliament and of the Council of 26

February 2014 on the procurement of entities operating in the water, energy,
transport and postal services sectors and repealing Directive 2004/17/EC (OJ
L 94, 28.3.2014),
3. Council Directive 89/665 / EEC of 21 December 1989 on the harmonisation

of the Acts and other regulations in relation to the application of control pro-
cedures to the conclusion of public procurement of goods and public works
contracts (OJ L 395, 30. 12. 1989),
4. Council Directive 92/13/EEC of 25 December 1992 on the harmonisation of

the Acts and other regulations on the application of Community rules in the
procurement procedures of entities operating in the water, energy, transport
and telecommunications services sectors (OJ L 76, 23 3. in 1992.),
and
5. Articles 2, 12 and 13 of Directive 2009/81/EC of the European Parliament

and of the Council of 13 July 2009 on the harmonisation of procedures for
certain contracts on work, contracts on supply of goods, contracts on services
in the fields of defence and security which concluded Contracting authorities
or entities and amending Directive 2004/17 / EC and 2004/18 / EC (OJ L 216,
20 8th 2009).
65
2. Types of contract according to subject

matter.
According to the PPA, public procurement is a procurement of a contract for the

procurement of goods, works or services procured by one or more of the contracting
entities of the economic entities that these contracting authorities have chosen, whe-
ther or not they are goods, works or services intended for the public purpose.
In general, the public procurement contract is a contract for pecuniary interest conclu-
ded in writing between one or more Economic operators and one or more Contracting
authorities, having as its object the execution of works, delivery of goods or provision
of services.
In the Republic of Croatia there are three main types of contracts:
a) Contract for public procurement of goods.

The contract for Public procurement of goods is a contract whose object is to purcha-
se, lease, rent, lease or hire purchase, with or without an option of buying goods, and
which may include the setting and installation of goods as a secondary item.
b) Contract for public procurement of works.

The contract for Public procurement of works is a contract whose object is
- Execution or designing and conducting works related to one or more activities
within the meaning of Annex II of this Act, or
- Execution or designing and conducting a job, or
- Realisation of the work in compliance with the requirements determined by
the Public Contracting authority having a resolute influence on the type or
design of the work.
c) Contract of public procurement of services.

The contract for Public procurement of service is a contract for the provision of servi-
ces other than those referred to in the PPA.
66
3. Applicable regulations.
The legal framework of the Public procurement system in the Republic of Croatia
consists of general and special acts.
General regulations are consisted of:

1. The Public Procurement Act.
(Official Gazette no. 120/2016).
This Act regulates the procedures of the public procurement contracts and
framework agreements conclusions for provision of works / goods / services,
the authority of the
Central State Administration Body responsible for the Public procurement Sys-
tem and legal protection regarding public procurement procedures.
2. Concessions Act.
This Act prescribes procedures for granting concessions, the concession con-
tract, and the termination of the concession, legal protection in procedures
of granting concessions, the concessions policy, and other issues related to
concessions.
3. Public-Private Partnership Act.

(Official Gazette no. 78/2012 and 154/2014).
This Act determines the procedure for proposing and approving the proposal
of public-private partnerships projects, monitoring of the implementation of
the public-private partnership projects, the content of the public-private part-
nerships contracts and other important issues, as well as the competence of
the Agency for investments and competitiveness in the implementation of the
Act.
4. Act on the State Commission for Supervision of Public Procurement Procedures.

(Official Gazette no. 18/2013, 127/2013 and 74/2014).
The Act on the State Commission for supervision of the Public Procurement
procedures regulates the jurisdiction of the State Commission for supervision
of the Public Procurement procedures (hereinafter: DKOM), its responsibility,
67
internal organisation, constitution and salaries of members of the DKOM, the

decision-making method, the report on the work of the DKOM and obligation
of publishing and other issues related to the work of the State Commission.
Special applicable legislation in contracts to supply

goods and services are as follows:
1. Regulation on the method of preparation and handling Tender documents
and proposals.
This Regulation determines the content, preparation method, handling tender
documents and other issues related to the tender documents, the manner of
determining the minimum level of skills, content, preparation and handling
tenders, the process of receiving tenders, public opening of tenders, and the
content of the minutes of the public opening of tenders, the procedure of
examination and evaluation of tenders and the content of the minutes of the
review and evaluation of tenders, the content of the minutes of the requests
evaluation to participate in restricted public procurement procedure, a ne-
gotiated procedure of the public procurement with prior publication and in
competitive dialogue, the content of the record on the examination and eva-
luation of initial and / or final tenders in a negotiated procedure of the public
procurement without prior publication of these details related to the electro-
nic transmission and delivery of tenders, requests for participation, plans and
projects.
2. Regulation on the monitoring over the implementation of the Public Procure-

ment Act.
This Regulation determines authorities of the Central state administration
body responsible for the public procurement system, proceeding methods and
other important issues regarding supervision of the implementation of the
Public Procurement Act and subordinate provisions in the public procurement
domain.
68
3. Rules on training in the field of public procurement.

This Rule prescribes preparation methods and training implementation in the
public procurement domain and the conditions for issuing and renewing cer-
tificates in the public procurement domain.
4. Regulation on the public procurement for defence and security.

This Regulation determines procurement procedures that are conducted with
a purpose of concluding public procurement contracts that are specified as
classified by the provisions of the Republic of Croatia, as well as contracts
whose execution based on Acts or other provisions of the Republic of Croatia
requires the application of information security measures.
5. Rules on public procurement in the Diplomatic missions and Consular offices

of the Republic of Croatia.
This Rule determines the conditions and procedures for concluding contracts
and issuing public procurement orders (hereinafter: contract award procedu-
res) of services, goods and works in diplomatic missions and in consular offi-
ces of the Republic of Croatia abroad and whose estimated value is less than
HRK 900,000.00 for goods and services, apropos less than HRK 3,500,000.00
for works.
6. Rules on the criteria used in public procurement of vehicles for road transport.
This Rule determines criteria that Contracting authorities are obliged to take
into account in public procurement procedures when purchasing a vehicle for
road transport in the sense of provisions regulating public procurement.
4. Procurement Procedures.
The current legal framework regulating a public procurement area and public procu-
rement procedures in Republic of Croatia can be described as follows:
69
PUBLIC PROCUREMENT (TENDERING) PROCEDURES:

1. Open procedure.
(Article 85 point 1 and Article 88 and 89 of the Public Procurement Act).
An open procedure is a public procurement procedure whereby any interested
economic operator may submit a bid. A contracting authority who intends
to award a public procurement contract in open procedure is obliged to an-
nounce a call for tenders. The open procedure starts on the day of the call for
tenders in the Electronic Public Procurement Notice.
2. Restricted procedure.
(Article 85 point 2 and Article 90 - 93 of the Public Procurement Act).
In a restricted procedure, a Contracting authority intending to award a public
procurement contract is obliged to publish a call for tenders and any inte-
rested economic operator may submit a request for participation within the
deadline for submission of a request.
- The Contracting authority, on the basis of the terms of the procurement
documentation, shall assess the timely submitted requests for participa-
tion and draw up a record.
- A Contracting authority may limit the number of eligible candidates who
will be invited to tender.
- A Contracting authority is obliged to submit a decision on the inadmissibili-
ty of participation to candidates who will not be invited to submit a tender.
- The content, design and delivery of the record on the evaluation of the
request for participation is prescribed by the Head of the Central state
administration body responsible for Public procurement policy, by the Re-
gulation.
Only candidates who are invited by the Contractor to submit tender can
submit.
3. Competitive procedure with negotiation.

(Article 85 point 3, Article 86 paragraph 3, Article 87 paragraph 2, Article 94 - 103).
A Public contractor may use a competitive procedure with negotiating for
procurement of works, goods or services if:
70
- the needs of a public contractor cannot be met without the adaptation of

easily accessible solutions, or
- include design or innovative solutions, or - the contract cannot be awar-
ded without previous negotiations due to specific circumstances relating
to the nature, complexity or on legal and financial terms or with related
risks, or
- a public contractor cannot determine with sufficient precision technical
specifications considering the standards, the European technical rating,
the common technical specification or technical reference, or
- all tenders in a previously conducted open or restricted procedure were
incorrect or unacceptable.
A Contracting authority who intends to award a Public procurement contract in

Competitive procedure with negotiation is obliged to announce a tender notice.
Exceptionally, in the case of all open or restricted tendering procedures, all

tenders were improper or unacceptable, the Contracting authority is not obli-
ged to announce a tender notice for tendering if it only invites tenderers who
have previously participated in an open or restricted procedure and who meet
the criteria for qualitative selection of the Economic operator and who have
submitted tenders in the course of the previous procedure in accordance with
the formal requirements of the Public procurement procedure.
The contracting authority is obliged to specify, in the procurement documents,

with the criteria for qualitative selection of the Economic operator:
- The subject procurement describing their needs and the required features
of goods, works or services
- Criteria for selection of tenders, and
- Which elements from the description make the minimum requirements
that all tenders need to meet.
The information in the Procurement documentation must be sufficiently clear

and precise in order to identify the nature and scope of the procurement and
to decide whether to apply for participation.
71
Also, it is important to emphasize that in the competitive negotiation process,

any interested Economic operator may submit a request for participation wi-
thin the deadline for submitting the application.
The Contracting authority, on the basis of the terms of the procurement do-
cumentation, shall assess the timely submitted requests for participation and
draw up a record. The Contracting authority may limit the number of eligible
candidates who will be invited to submit initial tender, and is also obliged to
submit a decision on the inadmissibility of the participation to the candidates
who will not be invited to deliver the initial tender and only the candidates
invited by the Contractor to deliver the initial tender can submit the initial
tender.
The Contracting authority negotiate with the initial and all of the following
tender with the Tenderers in order to improve their content, except in the
event of a Final tender, and prepare a record thereof. The minimum require-
ments and criteria for selecting the tender from the procurement documents
are not permitted to be negotiated. Exceptionally, a Contracting authority may
award a public procurement contract on the basis of initial tenders, without
conducting any negotiations, if such a possibility is foreseen in the call for
tenders. The content, design and delivery of the record on the conduct of ne-
gotiations is prescribed by the Head of the Central state administration body
responsible for Public procurement policy, by Regulation.
A Contracting authority is obliged to ensure equal treatment for all tende-

rers during negotiations and may not disclose information in a discriminatory
manner that could be favoured by certain tenderers at the expense of others.
A Contracting authority may conduct negotiations in successive stages in or-

der to reduce the number of tenders to be negotiated, applying the criteria for
selecting the tenders listed in the tendering or procurement documents. In the
case that the Contracting authority conducts the negotiations in consecutive
stages, he is obliged in the call for tenders or procurement documentation to
determine whether to use this option. It is also obliged to submit a decision
rejecting the tender to the tenderers who will not be invited to the next stage
of the procedure.
The Contracting authority is obliged to notify in writing all the tenderers who-
se tenders have not been rejected on all changes to technical specifications
72
or other procurement documents, other than those which constitute minimum

requirements, and to allow tenders to have sufficient time to prepare and
submit tenders, where necessary.
The Contracting authority is obliged to notify the remaining tenderers of the

conclusion of the negotiations and to set a single deadline for submitting final
tenders, and is obliged to check whether the final tenders are in accordance
with the minimum requirements of the procurement documents, to evaluate
the final tenders and to award a contract on the basis of the selection criteria.
4. Competitive dialogue.
(Article 85 point 4, Article 86 paragraph 4 and Article 104 - 116).
A Contracting authority who intends to award a Public procurement contract
in a competitive dialogue is obliged to announce a call for tenders. Excep-
tionally, in the case of open or restricted tendering procedures, all tenders
were improper or unacceptable, the Contracting authority is not obliged to
announce a call for tenders if it only invites tenderers who have previously
participated in an open or restricted procedure and who meet the criteria
for qualitative selection of the Economic operator and who have submitted
tenders in the course of the previous procedure in accordance with the formal
requirements of the Public procurement procedure.
The Contracting authority is obliged to state its needs and requirements, de-
termine criteria for the selection of the tender and the indicative time frame,
in the call for tenders.
In a competitive dialogue, any interested Economic operator may submit a

request for participation within the deadline for submitting the application.
The Contracting authority, on the basis of the procurement documentation
terms, assesses the timely submitted requests for participation and prepares
the record, may limit the number of eligible competitors who will be invited
to participate in the dialogue. It is compulsory for contestants who will not be
invited to participate in the dialogue to submit a decision on the participation
inadmissibility.
Only those candidates invited by the Contracting authority to the dialogue can
participate in the dialogue.
73
A Contracting authority with selected candidates begins a dialogue with the

aim of finding and determining one or more solutions that best meet his
needs and compiles a record. During the dialogue, a Contracting authority
may consider selected purchasers with all selected features, with the need to
ensure equal treatment for all participants, and in particular not to disclose
information in a discriminatory manner that could favor individual participants
in relation to others. The content, design and delivery of the record of conduc-
ting the dialogue is prescribed by the Head of the Central state administration
body competent for Public procurement policy, by regulation.
The Contracting authority is conducting dialogue until it finds one or more

solutions that can meet its needs, and participants who are not invited to the
next phase of the dialogue are obliged to submit a decision to reject the de-
cision while the other participants are obliged to inform the conclusion of the
dialogue and invite them simultaneously Delivering final offers based on one
or more of the solutions presented and discussed more precisely throughout
the dialogue.
In the competitive dialogue, the selection criterion is exclusively the best price
and quality ratio.
After evaluation of the final tender, the Contracting authority may conduct ne-
gotiations with the tenderer for which it has established that it has submitted
a tender representing the best price and quality ratio in order to confirm the
financial obligations or other terms contained in the offer, subject to the terms
of the contract, provided that it has no material effect modification of the es-
sential features of the tender or public procurement, including the needs and
requirements set out in the call for tenders or descriptive documentation, and
without distorting competition or causing discrimination.
5. Partnership for innovation.

(Article 85 point 5, Article 87 point 1, Article 117 - 130).
Innovation Partnerships strive to development of innovative goods, services or
works and their subsequent procurement, under condition they are consistent
with performance levels and maximum costs agreed between the Public con-
tracting authority and participants. A public contracting authority who intends
to award a public procurement contract for Innovation partnership is obliged
to publish an Invitation to tender.
74
A Contracting authority is obliged to specify the need for innovative goods,

services or works in the procurement documents and specify which elements
in the description are the minimum requirements that all tender must meet.
The procurement documentation must be sufficiently clear and precise in or-
der to identify the nature and scope of the solution sought and to decide
whether to apply for participation. The Contracting authority is obliged in the
procurement documentation to determine the manner in which it will regulate
the intellectual property rights and can establish a Innovation partnership
with one or more partners, conducting separate research and development
activities.
In the Innovation partnership, each interested business entity can deliver a

request to participate in the submission deadline. The Public Contractor, on
the basis of the terms of the Procurement Document, evaluates the timely
submitted requests for participation, and compiles the record, may limit the
number of eligible candidates who will invite to participate in the partnership
and is obliged to submit a decision on the candidates who will not be invited
to participate in the partnership inadmissibility of participation.
Innovation Partnership is structured in successive stages, respecting the order

of steps in the process of research and innovation that may involve the pro-
duction of goods, provision of services or completion of works. In the process
of Innovation partnership, the provisional goals that the partners have to rea-
lise at each stage and the payment of the compensation in the appropriate
instalments are determined. Based on these goals, the Contracting authority
may terminate the Innovation partnership after each stage or, in the case of
Innovation partnership with several partners, reduce the number of partners
by termination of individual contracts, provided it has stated in the procure-
ment documents as well as the conditions for their use.
Initial tender can only be submitted by candidates who are invited by the
Contracting authority to deliver the initial tender.
Unless otherwise specified in Chapter 6 of the Public Procurement Act (PPA),

the Contracting authority will negotiate the initial and all the following ten-
ders with the Tenderers in order to improve their content, except in the case
of a final tender, and prepare a record thereof.
75
The minimum requirements and criteria for selecting the tender from the pro-
curement documents are not permitted to be negotiated. The content, design
and delivery of the record on the conduct of negotiations is prescribed by the
Head of the Central state administration body responsible for public procure-
ment policy, by the regulation.
The Contracting authority is obliged to ensure equal treatment for all tende-
rers during the negotiations and may not provide information in a discrimina-
tory manner that could favour certain tenderers at the expense of others.
In selecting a candidate, a Contracting authority applies in particular the cri-
teria relating to the ability of candidates in the field of research and develop-
ment and the development and implementation of innovative solutions. Only
those Economic entities that the Contracting authority invites following its
assessment of the information requested may submit research and innovative
projects aimed at meeting the needs of the Contracting authority and failing
to comply with the existing solutions.
In the Innovation Partnership, the selection criterion is exclusively the best

price and quality ratio.
6. The negotiated procedure without prior publication of a contract notice.

(Article 85 point 6, Article 86 paragraph 5, and Article 131 – 142).
(1) A Public contracting authority may use the

negotiation procedure without prior Invitation
to tender for the award of a public procurement
contract:
1. If no tenders or any suitable tender is submitted in the open or restricted pro-
cedure, or no request for participation, or no suitable request in a restricted
procedure, under condition that initial contract conditions from an open or
restricted procedure have not been substantially changed
2. if only a particular Economic operator may conduct works, deliver goods or

provide services for any of the following reasons:
a) the procurement goal is the creation or acquisition of a single work of art
or artistic performance
76
b) absence of competition for technical reasons, or

c) for the exclusive rights protection, including intellectual property rights.
3. to the extent to which it is necessary if, due to the exceptional urgency caused
by events which the Contracting authority could not foresee, it is not possible
to comply with the time limits prescribed for open or restricted procedures or
competitive procedures in the negotiations, with the circumstances to which a
public contractor referred to justify exceptional urgency shall not in any case
be caused by its treatment.
(2) The reasons specifically referred to in the PPA,

may only be applied where there is no reasonable
alternative or substitution, and the absence of
competition is not the result of an intention to
be given to a particular economic entity advanta-
geously or adversely position.
In addition to the mentioned public procurement procedures, the PPA also regulates:
- TECHNIQUES AND INSTRUMENTS FOR ELECTRONIC AND TOTAL

PROCUREMENT.
with a special emphasize on:
- Framework Agreement (PPA, Art. 146 - 153)
The Framework Agreement is an agreement between one or more Contracting au-

thorities and one or more Economic operators whose purpose is to establish the
conditions under which contracts are awarded during a particular period, in particular,
regarding the price and, as needed, the expected quantities.
The Contracting authority may enter into framework agreements by applying the pro-
cedures prescribed by the PPA, except for the negotiated procedure without prior
publication of a call for tenders based on the conditions specifically referred to in the
PPA.
The PPA also stipulates:
77
- SPECIAL PROCUREMENT REGIME.
which includes rules for:
- social and other special services (PPA, Art. 323 – 326),

divided as:
- Awarding contracts for social and other special services

- Announcement of notice
- Principles of awarding social and other special services contracts
- Reserved contracts for certain services.
- project competitions (PPA, Art. 327 - 331), regulating:

- Implementation domain
- Notifications
- Rules on the organization of project tenders and selection of partici-
pants
- The composition of the jury
- Decisions of the jury
Although public procurement obligors in the Republic of Croatia are obliged to apply
public procurement rules when concluding public procurement contracts for works,
goods and services, there are situations when these rules are not being applied.
According to the PPA (Article 29 – 38), there are exceptional cases of
EXEMPTION FROM THE APPLICATION OF RULES
such as:
• General exemptions
• Special exemptions for Public contracting authority
• Special exemptions for Sectoral contracting authority
• Special situations
• Defence and Security
78
It is also specified when the PPA DOES NOT APPLY. According to the PPA provisions
(Art. 12-15), it refers to the case of simple procurement i.e. procurement under the
thresholds described below:
1. Procurement of
a) Goods and services and the implementation of project tenders of the esti-
mated value less than HRK 200,000.00 or 30.075 USD*
b) Works of the estimated value less than HRK 500,000.00 or 75.188 USD*
2. Procurement in diplomatic missions and consular offices of the Republic of

Croatia abroad, on
a) Goods and services and the implementation of project tenders of the esti-
mated value less than HRK 950,000.00 or 142.857 USD*
b) Works of the estimated value less than HRK 4.000,000.00 or 601.504
USD*.
The rules, conditions and procedures of simple procurement are determined by the
contracting authority by a general act, taking into account the principles of public
procurement and the possibility of using electronic means of communication.
The Contracting authority is obliged to apply the provisions of this Act for the pro-
curement of goods, works or services and the execution of project tenders whose
estimated value is equal to or greater than the above stated thresholds.
5. Fundamental principles governing public

procurement.
Generally, the principles have an important role to play, both in directing the legislator
when adopting the content of legal norms and in the understanding of legal provi-
sions. Proper understanding of public procurement principles is of crucial importance
for all parties.
* (According to the Croatian National Bank 1 kuna is 6,65 USD, based on middle exchange rate on May 22, 2017)
79
Fundamental principles governing public procurement in the Republic of Croatia are

described in the Public Procurement Act (Article 4 paragraph 1) and implies the fo-
llowing:
- Principle of free movement of goods.

One of the fundamental European integration goals is the creation of an internal
market that includes an area without internal frontiers in which the free movement of
goods, people, services and capital is guaranteed in accordance with the provisions
of the Treaty.
To achieve this goal it was necessary to liberalise the exchange of goods and services
between member states, namely: the creation of a customs union, i.e. abolition of
customs duties between Member States and establishing a common external tariff;
the removal of quantitative restrictions (quotas) and measures that had equivalent
results, in order to ensure complete freedom of movement of goods; ensuring free
movement of people, services and capital.
This principle seeks to prevent any trade rules that EU Member States adopt, which
may hamper, directly or indirectly, really or potentially, trade within the EU. The aim
is to prevent Member States from purchasing exclusively national products through
their customers.
It applies to clearly applicable measures whose apparent intent is to discriminate

against foreign goods and vaguely applicable measures that apply equally to domes-
tic and foreign goods but nevertheless indirectly discriminate against foreign goods in
a way that makes access to the import products market more difficult than the local
ones.
- Principle of business freedom.

The Principle of freedom of establishment states that restrictions on the freedom of
establishment for nationals of Member States in the territory of another Member
State are prohibited. This prohibition also applies to restrictions on the establishment
of agencies, branches or offices by nationals of any Member State registered in the
territory of any Member State. Freedom of establishment includes the right to take up
and pursue activities as self-employed persons and to establish and manage compa-
nies under the conditions prescribed for their nationals by the legislation of the State
80
in which the business is to occur, in accordance with the provisions of the chapter
relating to capital.
This principle is designed to guarantee the rights of Community citizens to the es-
tablishment of legal persons, intermediaries, affiliates or affiliated companies in the
territories of other Member States. Thus a business entity from one Member State is
allowed to operate in another Member State through the establishment of a local
body.
- Principle of freedom to provide services.

This principle protects the rights of legal entities of Member States of the Community
to provide commercial or professional services in the territories of other Member
States. This includes the right to a temporary occurrence in the territory of another
Member State for the purposes of providing services in that Member State. So a trader
based in one Member State has the right to submit an offer in another Member State
without the need of establishing a local body or representative.
- Principles that derive from the previous three

main principles:
- principle of competition.
From an economic perspective, “competition” functions as a process in which Eco-

nomic operators account for the prices at which the works, goods and services are
available on the market. These prices act as directions and reflect the terms of supply
and demand at any time. They also reflect the differences in quality and the conditions
of sale of various available products.
Maintaining fair competition (or maintaining equal conditions for everyone) is a key
to achieving effective and cost effective results. The aim of legislation in the field of
public procurement is to prevent any disturbance or restriction of competition within
the Community, and any attempt to prevent the ability of economic operators to com-
pete will be prohibited. Such attempts may have many forms and may affect products
or services or the subject.
As a result, legislation prohibits: barriers to free movement of goods, e.g. import

restrictions, customs duties, local content rules; obstacles to the freedom to provi-
de services, e.g., attempts to prevent economic entities from competing through the
81
application of local registration requirements, compliance with national professional

standards or possession of local qualifications.Competition protection is also a ma-
tter of maintaining the quality of treatment, avoiding discrimination, applying the
principle of mutual recognition (equivalent products and qualifications) and ensuring
proportionality of possible exceptions.
The competition is mentioned in many articles of the new PPA. Thus, the Contracting
authority is obliged to take appropriate measures to effectively prevent, detect and
eliminate conflicts of interest in relation to the Public procurement procedure in order
to avoid any distortion of competition and ensure equal treatment for all Economic
operators.
- principle of equal treatment.
This principle requires that identical situations be treated in the same way or that
different situations are not treated in the same way. In a sense, it implies that the
Contracting authorities will not take into account the different abilities or difficulties
faced by individual Economic operators, but will only judge them based on the results
of their efforts or on the basis of the tenders they submit. Equal treatment ensures an
objective evaluation of tenders. It does not depend on nationality (as in the case of
prohibition of discrimination) but is based on the idea of righteousness to individuals.
- principle of prohibition of discrimination.
The principle of non-discrimination belongs to fundamental human rights and freedo-

ms. It is anticipated by international legal acts, original and derivative sources of Eu-
ropean law, and national rights legal standards: the Constitution, laws and other acts
and in various areas of human rights in various areas of law (in the area of commercial
law, labour and social law, marital relations, inheritance law, criminal law, etc.). Any
discrimination on grounds of nationality in the EU is prohibited.
According to the Court, the prohibition of discrimination is only a concrete formula-

tion of the general principle of equality which is one of the principles of Community
law and implies that similar situations are not treated differently unless the making
of the difference is objectively justified. The prohibition of discrimination not only re-
quires respect for the equality of treatment, but also that it does not cause inequality
in practice.
82
- principle of mutual recognition.
The principle of mutual recognition is closely related to the principle of non-discrimi-

nation. According to this principle, an EU Member State must accept the products and
services of Economic operators from other Community countries if those products and
services in a similar way meet the legitimate objectives of the receiving Member State.
In practice, this means that the Member State in which the service is provided must
accept the technical specifications, diplomas, certificates and qualifications required
by the other Member State if they are recognised as equivalent to those requested
by the Member State in which the service is provided. That is, it requires that the
legislation of another Member State has equivalent effects to those of domestic law.
- principle of proportionality.
The principle of proportionality requires that each measure chosen is necessary and
appropriate in the light of the objectives sought. In selecting the measures to be
taken, the EU Member State must adopt those that will cause the least possible dis-
ruption to the economic activity. Exceptions to the principles of the Contract (based
on legitimate interests, such as public health or safety) must be proportionate to the
objectives sought. That is, the principle of proportionality or proportionality means
that the public authority should not impose on a citizen or a legal person more obli-
gations than it is in the public interest strictly necessary to achieve the objective of
the measure.
- principle of transparency.
This principle imposes on the Contracting authority the obligation of transparency

consisting in ensuring, in favour of each potential tenderer, the degree of advertising
sufficient to open the competition service market and inspecting the impartiality of
procurement procedures.
The principle of transparency serves two objectives: first, to introduce a “system of

openness” in the Public procurement system in the Member States to create a greater
degree of accountability and eliminate potential direct discrimination based on natio-
nality. Secondly, through public procurement transparency, it is trying to provide the
basis for a best practice system for all stakeholders, especially on the supply side (i.e.
on the side of the tenderer). Transparency in public procurement is achieved through
“publicity” i.e. publishing / advertising of prior (information) notices, tenders and
public procurement contracts.
83
According to the Act, contracting authorities are obliged to apply its provisions in
a way that enables efficient public procurement and economic and effective use of
public funds. Furthermore, economic operators are obliged, during the Public procu-
rement
84
CHAPTER II
ORGANISATIONS
INVOLVED WITH PUBLIC
PROCUREMENT
Contract execution, to comply with the applicable obligations in the field of environ-
mental, social and labour law, including collective agreements, and in particular the
obligation to pay the agreed wage, or provisions of international law on environmen-
tal, social and work Right determined in the PPA.
1. ORGANISATION THAT PROVIDES CENTRAL PRO-

CUREMENT.
For all state administration bodies, the Government of the Republic of Croatia, the
offices and expert services of the Government of the Republic of Croatia, the Croatian
Parliament and the Office of the President of the Republic of Croatia, based on the
approval of the Government of Croatia and other bodies. That organisation is:
The Central State Office for the central public procurement (Regulation on the Internal
Organization of the State Public Procurement Office (Offical Gazet 3/15)), which is in
charge to conducts administrative and expert tasks related to central public procu-
rement.
2. ORGANISATIONS CONDUCTING SUPERVISION

OVER THE IMPLEMENTATION OF THE PUBLIC
PROCUREMENT ACT.
1. The Central State administration body responsi-

ble for the public procurement policy (within the
Ministry of Economy, Entrepreneurship and Crafts).
According to the PPA (Article 436), the Central state administration body for the
public procurement policy is responsible for:
1. Strategic design, development and improvement of public procurement policy

in the Republic of Croatia
2. Development of the draft Act and proposals of other regulations in the field of
public procurement
87
3. Monitoring and coordination of the public procurement system
4. Expert assistance regarding the application of the Act and its subordinate re-
gulations through giving opinions, developing guidelines, manuals and other
publications and forms
5. Administrative oversight over the implementation of the PPA and its subordi-
nate legislation
6. Submission of a Indictment proposal for violations prescribed by the Act
7. Development of the reports on the conducted supervisions
8. International cooperation, in particular with the European Commission on the

application of the legislation in the field of public procurement and partici-
pation in the work of public procurement bodies, such as the Advisory Com-
mittee on Public Procurement established by Council Decision 71/306/EEC (OJ
L185, 16.8.1971)
9. Education in the field of public procurement
10. Development of statistical reports on the public procurement
11. Organization, management and updating of the Public Procurement Portal
12. Administrative oversight over the provision of Electronic Public Procurement

Bulletin services and
13. Other duties prescribed by the Act and its subordinate regulations.
2. State Commission for Control of Public Procure-

ment Procedures.
According to the Act on the State Commission for Control of Public Procurement
Procedures (Official Gazette no. 18/2013, 127/2013 and 74/201- Article 3), the State
Commission jurisdiction is as follows:
(1) The State Commission is an independent and autonomous state body respon-
sible for solving complaints regarding public procurement procedures, con-
88
cession procedures and private partner selection procedures in public-private

partnership projects.
(2) The State Commission in the appellate procedure decides on the legality of
proceedings, actions, omissions of actions and decisions made in public pro-
curement procedures, granting concessions and selection of private partners
in public-private partnership projects and the legality of public procurement
contracts and framework agreements concluded without the implementation
of public procurement procedures.
(3) The State Commission shall decide on the costs of appellate procedures and
other requests that are authorized to appoint parties in appellate procedures.
In these processes, the value of the subject is not assessable.
(4) The State Commission submits a Indictment proposal for violations prescribed
by the Act on the State Commission for Control of Public Procurement Proce-
dures and other regulations regulating the area of public procurement.
(5) In public procurement procedures in which the State Commission is a Con-

tracting authority the appeal is not allowed, but an administrative dispute can
be initiated before the competent administrative Court. The complaint has
suspensive effect in cases in which an appeal in accordance with the PPA pre-
vents the continuation of the public procurement procedure or the emergence
of a public contract or framework agreement.
3. State Attorney’s Office.

According to the PPA (Article 438, para 3), jurisdiction of the State Attorney’s Office
is described as follows:
If the Central state administration body responsible for public procurement policy in
the conduct of administrative supervision determines one or more irregularities that
have the characteristics of the offense prescribed by this Act, the Contracting autho-
rity and the responsible persons may file an indictment before the competent Minor
offence court or notify the competent State prosecutor.
State Attorney’s jurisdiction and competences related to public procurement is-

sues are also determined in the Act on the State Attorney’s Office (Official Gazette
89
no. 76/09, 153/09, 116/10, 145/10, 57/11, 130/11, 72/13, 148/13, 33/15 and 82/15).
4. State Audit Office.

Mandate and role of the State Audit Office is described in the following chapters.
5. The High Administrative Court of the Republic of

Croatia.
Pursuant to the PPA (Article 434 and 435), the jurisdiction of the High Administrative
Court is described in the following way:
No appeal is allowed against the decision of the State Commission, but an admi-
nistrative dispute may be initiated in front of the High Administrative Court of the
Republic of Croatia.
In the case that the State Commission issues public announcement on the web site
of the State Commission, the deadline for filing a lawsuit shall expire eight days after
the date of the public announcement.
The decision in the administrative dispute shall be filed within 30 days from the date
of filing of lawsuits, and if the High Administrative Court of the Republic of Croatia
annuls the decision of the State Commission, it shall decide on its appeal in the public
procurement procedure.
The decision in the administrative dispute will be published by the State Commission
on its web site without anonymisation.
90
CHAPTER III
SUPERVISORY POWERS
OF THE STATE AUDIT
OFFICE OF THE REPUBLIC
OF CROATIA
1. Jurisdiction.
Pursuant to Article 54 of the Constitution of the Republic of Croatia (Official Gazette

of the Republic of Croatia No 85/10), the State Audit Office is the supreme audit
institution of the Republic of Croatia, which performs its operations independently
and autonomously.
The Office was founded in 1993 pursuant to the State Audit Act, and it started its
activities in November of 1994.
The jurisdiction and scope of work of the Office are regulated by the State Audit Office
Act (Official Gazette No 80/11) and the Act on Financing Political Activities and Elec-
tion Campaigns (Official Gazette Nos 24/11, 61/11 and 27/13). The Office performs
audits of government income and expenditures, financial statements and financial
transactions of government sector units and local units, legal entities financed from
the budget, legal entities founded by the Republic of Croatia or local units, companies
and other legal entities, in which the Republic of Croatia i.e. local units have majority
share ownership.
State sector bodies and local and regional self-government units (local units) are
bodies of the legislative, executive and judicial branches of government, as well as all
agencies, institutions and other entities at the level of the central government or local
and regional self-government units funded from the State Budget or the budgets of
local and regional self-government units.
Moreover, the Office is competent in accordance with The Political Activity and Elec-
tion Campaign Financing Act (Official Gazette 24/11, 61/11, 27/13, 48/13 - consoli-
dated text 2/14) to perform audits of the financial operations and financial statements
of political parties, independent deputies, national minority deputies and independent
members of the representative bodies of local units.
Audit is performed each year for the previous calendar year, if subject’s annual income
and value of assets shown in financial statements is more than 100.000,00 kunas or
15.038 USD. The Office also has jurisdiction to audit the European Union funds and
other international organizations or institutions for funding public needs.
The State Audit Office has the obligation to perform audit of reports on state budget
execution and audit of financial statements and business operation of political parties,
93
independent deputies and members of representative bodies of local units elected

from the list of a group of voters.
All other audits are planned and performed in the scope anticipated in the annual
program and work plan of the Office, which is adopted by the Auditor General on the
basis of criteria stipulated by law.
2. Organization.
The State Audit Office is structured as a unique institution with a Central office in
Zagreb and 20 regional offices in the county centres. The Central office in Zagreb and
regional offices operate in the entire territory of the Republic of Croatia.
In the Central office, departments are structured according to entity types and audit
types, including legal, human resources and accounting departments, as well as the
internal audit department. Activities of Public Relations and International Coopera-
tion are also a part of the scope of work of the Central office.
Activities, tasks and responsibilities of the State Audit Office are defined by the Act
on the State Audit Office and by the Charter of the State Audit Office. The Office is
headed by the Auditor General.
The State Auditor General is appointed by the Croatian Parliament on the proposal
of the Committee for election, appointment and administrative affairs, in addition to
opinion of the Committee for finance and budget, for a period of 8 years, with the
possibility of re-appointment. A national citizen of the Republic of Croatia who has
completed a Undergraduate and Postgraduate University Study or an Integrated Un-
dergraduate and Postgraduate University Study or a Graduate Diploma in Economic
or Legal Direction, may be appointed for the State Auditor General with twelve years
of work experience in the profession and personal reputation and professional expe-
rience in the Public finance field. The Auditor General has a deputy and assistants who
assist him in managing the Office, and coordinate performance of audits and other
activities in cooperation with heads of the departments and heads of regional offices.
94
3. Audit and audit procedures.
According to the Act on the State Audit Office audit is:

- the examination of documents, papers, reports, internal control systems and
internal audit, accounting and financial procedures and other records to verify
that financial statements present a true and fair financial position and results
of financial activities in line with the accepted accounting standards and prin-
ciples,
- a procedure of examination of financial transactions in terms of legal utilisa-
tion of funds,
- the assessment of economy and efficiency of operations, as well as the assess-
ment of how effectively is meeting the general objectives or the objectives of
individual financial transactions, programmes and projects were met.
Audit process includes planning of the audit, conducting audit procedures, reporting
and follows up of actions taken in accordance with audit findings and recommen-
dations. The draft audit report on the performed audit is made and submitted, in
accordance with article 14, paragraph 2 of the Act on the State Audit Office, to the
legal representative of the audited entity for a comment. The legal representative of
the audited entity is obliged to send the comments about the facts described in the
audit report to the State Audit Office in the period of 8 days. The audit report with
incorporated comments is sent to the legal representative of the audited entity.
The legal representative of the audited entity may file a complaint about the audit
report in the period of 8 days after the receipt of the audit report. The decision on
the complaint shall be made by the Auditor General in the period of 30 days after the
receipt of the complaint. Also, in the period of 60 days after the receipt of the audit
report, the legal representative of the audited entity has to send an official response
to the Office on actions taken in accordance with audit findings.
Audits are carried out in a way and in accordance with procedures laid down by the
framework of the auditing standards of the International Organisation of Supreme
Audit Institutions (INTOSAI) and the Code of Professional Ethics of State Auditors.
On the basis of the identified facts, in conducting financial audit or compliance au-
dit, an opinion on the financial statements or the regularity of financial operations
95
is provided, while in the performance audit an assessment is provided whether the

auditee has carried out the projects and programs and has carried out the activities in
accordance with the principles of economy, effectiveness and efficiency.
According to ISSAI standards, all given opinions as well as audit reports are verified
on multiple levels (multiple levels of control) with the aim of gaining a firm assurance
that audit evidence that serves as a basis for expressing opinion is sufficient, relevant,
reliable, properly identified and documented.
4. Employees.
In the Office including a Central office and 20 regional offices, there are 280 emplo-
yees.
In performing the Office’s core task, audits are carried out by Certified State Auditors.
According to the Act on the State Audit Office Certified State Auditors are indepen-
dent professionals with required professional qualifications having passed the civil
servants state exam and have relevant work experience and acquiring the certified
state auditor certificate following the special exam.
Pursuant to the provisions of the Act on the State Audit Office, international standards
and professional standards as well as other regulations regulating public finances, in
compliance with the Code of Professional Ethics, state auditors carry out audits of
lawful and efficient planning, collection and spending of public funds at all levels,
and international funding of public character. Following the request of the European
Commission, the Office is involved in overseeing the implementation of fiscal policy
measures and reform measures with a view to reducing the excessive deficit and more
effectively protecting the financial interests of the Republic of Croatia and the Euro-
pean Union. Planning of human resources and capacity building is an inevitable mea-
sure that contributes to the realization of the mission, vision and goals of the Office.
The Office organizes and conducts professional training and education of state au-
ditors. Professional development is carried out independently within the scope of
its work, and thus state auditors acquire new knowledge and skills and adopt new
techniques in carrying out audits.
96
Outside the Office, as part of vocational training, state auditors and other employees
participate in seminars and consultations at home and abroad, organized by scientific
and professional institutions
5. Cooperation with judicial and other

bodies.
Before, during and after conducting the audit, the Office cooperates with judicial and
state bodies. Cooperation includes exchanging documents and reports, answering
questions, requests and submissions, giving clarification and participating in organi-
zed meetings related to audit subjects.
In the Article 21 of the Act on the State Audit Office, it is prescribed that the Office
cooperates with other state bodies in carrying out its tasks, in a manner that does not
jeopardize its autonomy and independence.
The Criminal Procedure Act stipulates that all state bodies and all legal entities are
obliged to report criminal offenses which they are prosecuted ex officio, on which they
have been notified or they have found out themselves.
All audit reports are submitted to the Croatian Parliament and the State Attorney’s
Office of the Republic of Croatia. In addition with the reports in which the negative
opinion on auditee’s financial statements and financial operations is expressed, docu-
mentation is also provided.
Also, in addition to reports that have identified irregularities that are suspected to
have the characteristics of a criminal offense, the documentation on irregularities that
are suspected to have the characteristics of a criminal offense, is also submitted to the
State Attorney’s Office. Furthermore, at the request of the Ministry of the Interior, the
Office submits the required audit reports and available documentation.
Article 49 of the Political Activity and Election Campaign Financing Act stipulates that
the Office is obliged to inform the State Attorney’s Office of the Republic of Croatia
on the breach of the law and provide the available documentation. Pursuant to the
mentioned provision, upon the auditing political parties, independent deputies, and
97
independent members of the representative bodies of local units elected from the
voter list, and following the insight to the delivery and publication of the annual
financial statements, the Office informs the State Attorney’s Office of the Republic of
Croatia on the breach of the law with the documentation that have been collected.
98
CHAPTER IV
AUDITS OF PUBLIC
PROCUREMENT
CONTRACTING AND
COMMON COMMENTS
AND FINDINGS
1. Audit methodology applied by the State

Audit Office of the Republic of Croatia.
Public procurement represents a significant part of the economy of each country, and
improvement of the public procurement system has a direct impact on the economy,
efficiency and legality of conducting public procurement procedures and spending
of taxpayers’ money. The purpose of auditing (efficiency) of public procurement is to
check whether there is an actual need for a particular procurement and whether the
results of the implemented procedures have enabled the achievement of a satisfactory
value for the money invested. In order to achieve this, the auditors should look at the
right documents, ask the right questions and investigate the facts and figures needed
to evaluate the effectiveness of the audited entity, so that the audit leads to good
conclusions and gives useful recommendations.
The State Audit Office of the Republic of Croatia regularly pays attention to the area
of the public procurement, doing so by conducting financial audits and performance
audits. As part of the financial audit, auditors can examine the procurement function,
evaluate whether it is effective and examine some or all procurement procedures to
determine whether the competition principles are in compliance with or if the procu-
rement has achieved a satisfactory value for the Contracting authority. Also, the audit
can focus on whether procurement procedures contribute achievement of value for
money. As a rule, such an achievement is possible only if the competitive principles,
transparency and non-discrimination approach, i.e. equal treatment to all tenderers,
are properly obtained. In the financial audit, public procurement is part of the audit
area and thus the public procurement is covered by each financial audit.
Audit methodology applied by SAO is developed in compliance with ISSAI standards,

international best practice and Code of professional Ethics and comprises following
stage:
a) Stages or phases of the procedure: planning, implementation and monitoring
of relevant aspects
b) Preliminary audit report: justified response of the audited entity and issuance
of the Final Audit Report
c) Submission of the Final Report to the auditees and Croatian Parliament.
d) Monitoring stage and follow up.
101
2. Recurring observations on Public Pro-

curement matters.
In the public procurement area, irregularities are dissimilar and numerous, and most-
ly related to non-compliance with legal provisions. The most often irregularities are
listed below.
- Findings in financial audit.

a) Audit subjects in the process of purchasing goods, services and (cession) wor-
ks are obliged to apply the provisions of the PPA, which in some cases do not
comply with.
b) Tributaries of the PPA must apply the provisions of the PPA in a way that
enables efficient public procurement and economical money spending. One
of the principles that customers have to adhere to in the implementation
of public procurement procedures is, inter alia, the principle of competition.
Some audit subjects in the conducted public procurement procedures did not
pay attention to the adherence of these principles to a sufficient extent.
c) Procurement Plans, Contract Register and Framework Agreements individual
entities did not cover the bargain (simple) procurement, which is the obliga-
tion prescribed in the PPA.
d) The monitoring of the public procurement contract execution (quantity and
value) is an obligation prescribed by the PPA. Some Contracting authorities
did not set up a electronic recording for the purpose of monitoring of the
contract execution. Data in the annual report on concluded contracts in some
cases are not identical to the data from auxiliary records and accounts.
e) In some cases, public contracting authorities in the process of public procure-
ment contract realisation did not care enough about protecting their interests
as Public contractors. That relates it in the first place, to the performance of
works outside the contracted deadlines without determining the causes for
not complying with the agreed deadlines and not obtaining insurance instru-
ments for the proper execution of the works, thus exposing the impossibility
of enforcement of damages risk that could arise due to such omissions.
f) In some cases, the goods, services and works were procured without the
application of prescribed public procurement procedures. Individual values for
102
goods, services and works were above the values determined by the PPA,
for which procurement procedures were to be carried out in one of the ways
prescribed by the PPA.
- Findings in Performance audit.

a) Lack of written procedures for planning public procurement to determine obli-
gations and responsibilities of individual participants in the planning process.
b) Internal acts do not regulate the way of collecting needs for procurement of
goods, works and services.
c) Lack of timely procurement plans; some procurement plans do not contain all
procurement items and they are not realistic and achievable.
d) Procurement plans are not aligned with investment plans.
e) Not all planned investments are included in the procurement plan or procure-
ment plan does not determine specific type of the procurement procedure, the
planned start of the procurement procedure as well as the planned duration
of the contract.
f) The general acts do not regulate the obligation to report conflicts of interest.
Statements about the absence of conflict of interest from employees involved
in procurement procedures were not acquisition.
g) Decisions on appointing authorised representatives in the public procurement

procedure were not adopted or do not include their obligations and authority
in the public procurement procedure; implementation of procurement proce-
dures in some cases was performed by persons who are not appointed to as
authorised representatives.
h) The procurement subject matter description in the tender specification was

not clear enough, and the mandatory content of the tender specification is not
prescribed by the general acts.
i) The decisions on the selection of the most favourable tender do not specify
the subject of procurement or the reasons for the exclusion of a tenderer or a
legal remedy, etc.
103
CHAPTER V
BEST PRACTICES
IMPLEMENTED IN
PUBLIC PROCUREMENT
CONTRACTING
The audit is a dynamic profession and it operates in conditions of constant changes in

the environment (changes in systems, policies, rules, regulations), which continuously
open opportunities for professional improvement and innovation. One of the most
complex and challenging auditing areas is public procurement. It is one of the re-
cognized areas in which, based on auditing, is possible to increase performance, and
contribute to a wiser and more efficient spending of public money. The State Audit
Office therefore pays a lot of attention to that area, trying to contribute, besides by
auditing and giving recommendations for improvements, to better public manage-
ment in a different ways.
Example I: Audit approach.
According to the fact that it involves significant amounts of money, public procure-
ment is a challenging area for the individuals involved in this process, and whose
position, power and authority gives them the opportunity to put their private interests
ahead of the public interest or to make unethical decisions. Regarding the mentioned
above and keeping in mind the numerous irregularities in this area identified through
the audit, public procurement is considered to be a high-risk area, and therefore
the regularity and efficiency evaluation of public procurement procedures is often
a regular part of the scope of work of the SAI. At the same time, the role of SAI in
auditing ethics and the ethics related issues becomes one of the priority topics within
the auditing community.
Therefore, the State Audit Office decided to examine whether there is a room for de-
velopment and improvement of the audit approach in a way that contributes ensuring
that public procurement procedures in the public sector are in line - not only with the
legislation - but with the ethics and VFM principles also.
Research was done during the IX. EUROSAI Congress in the Hague, the Netherlands,
in 2014, by organising the workshop “Value for money in the mirror of ethics through
the process of public procurement”. The examination was based on several questions,
the exchange of experiences among participants, discussion on new opportunities in
the audit field, and the collection and creation of new ideas and innovative approa-
ches.
107
Conclusion of the workshop i.e. of the research, attended by SAIs from all around
Europe, was that there is a possibility for SAIs to contribute and assure public procu-
rement procedures within public sector in line with VFM principles end ethics, and so
to contribute to more wise and effective use of public resources.
It can be done in the following ways:
1) By giving more attention to areas and levels of auditees operations that are
not prescribed by the laws and regulations, in a way that is not fully regulated
by the audit standards:
- To assess whether auditees (public sector bodies):

- have established clear procedures on how to act in all stages of public
procurement, in a way to implicate introducing of justice in the public
procurement systems (as buyer would pay exactly as much as something
cost, and seller would charge exactly as much as something costs)
- have established methods and tools for control and reporting on imple-
mentation of those procedures,
- To ensure prevention acting, by encouraging auditees

(through audit recommendations) to:
- establish and implement procedures on how to act in all stages of public
procurement and to introduce programmes for ethical managing,
- develop adequate training system on implementation of procedures,
- strengthen ethical infrastructure within institution.
2) By developing systems within SAIs (methods, tools, training system) for asses-
sing existence and implementation of above stated procedures and auditing
areas not fully covered by the audit standards possibility for further develop-
ment of Auditing Standards (ISSAIs).
Development of SAI’s audit approach in such a way SAI’s recommendations and acti-
vities can add the following values:
- decreasing the number of corruptive incidences,
- influence on strengthening of preventive acting within auditees,
108
- encourage development of ethical culture (for buyers and for sellers),

- contribute to:
- decreasing of expenses and irregularities caused by corruptive and
unethical behaviour in public procurement processes,
- increasing of public and other stakeholders awareness on managing
public resources,
- increasing of legislative awareness about implementation of laws and
regulations in public procurement area,
- increasing transparency within auditees and public sector in general,
- increasing of personal and social accountability,
- increasing effectiveness of public procurement systems,
- improv. management of public resources (4E: economy, efficiency,
effectiveness, ethics),
- where needed, show other authorities on the need of action,
- contribute to improvement of public services as tax payers could get
more value for their money.
Results and conclusions stated above have been used by the EUROSAI Task Force on
Audit and Ethics in producing several documents and publications, as well as a basis
for a contribution to preparation of the INTOSAI Practical guidelines on procurement
audit.
Example II: Audit tools.
The State Audit Office has developed the Guidelines for state auditors’ acting in the
cases of suspecting on fraud and corruption, in order to assist state auditors in detec-
ting fraud and corruption, collecting and protecting of audit evidence, and reporting
in cases of suspected fraud and corruption.
The State Audit Office has also initiated and started with preparation of two guideli-
nes (both on national level):
109
- Guidelines for implementation of principles of ethics in the public procure-

ment process within the public sector.
- Guidelines for auditing ethics in the public procurement process in public
sector organisations (for external and internal auditors), to be developed in
cooperation with the Ministry of Finance, with the intention to contribute to
raising awareness on ethics and ethical behaviour in public sector organisa-
tion in public procurement process.
Example III: Training / strengthening of

capacities.
The State Audit Office, in cooperation with the Ministry of Economy, Entrepreneu-
rship and Crafts, the Central State Administration Body responsible for the Public
Procurement Policy) established education system for organisation of seminars and
trainings for state auditors in order to follow changes of legislation regulating a public
procurement area.
Example IV: External communication.
Besides carrying out audits and giving recommendations, state auditors regularly par-
ticipate in professional and scientific events (international and national congresses,
conferences, round tables, etc.) by giving speeches and presentations on different
audit related subjects and areas including those related to public procurement, in
order to introduce wider professional audience, public sector and general public
with its work and results, as well as with best practice and latest professional de-
velopments. In that way it also increase transparency in the public sector and raise
awareness on importance of managing public sector in accordance with principles
of “3E”.
110
CONTROL
ADMINISTRATIVO DE LA
CONTRATACIÓN PÚBLICA.
EXPERIENCIA CHILENA.
CAPÍTULO I
EL RÉGIMEN DE LA
CONTRATACIÓN PÚBLICA
EN CHILE
CONTROL ADMINISTRATIVO DE LA CONTRATACIÓN PÚBLICA. EXPERIENCIA CHILENA.
1. EL CONTRATO ADMINISTRATIVO Y EL CONTRATO

ADMINISTRATIVO DE SUMINISTRO DE BIENES Y
DE PRESTACIÓN DE SERVICIOS.
Para la satisfacción de las necesidades públicas, los organismos de la Administración

del Estado pueden celebrar contratos con terceros. Si ese tercero es un particular u
otra entidad pública que actúa como particular y no dentro de sus competencias
específicas, nos encontramos frente a un contrato administrativo.
Cuando el objeto de ese acuerdo de voluntades es la compra de un bien o la contra-

tación de un servicio, se le denomina contrato administrativo de suministro de bienes
o contrato administrativo de prestación de servicios, según corresponda.
El ordenamiento jurídico chileno regula específicamente este tipo de contratación

mediante la ley N° 19.886, denominada Ley de Bases sobre Contratos Administrati-
vos de Suministro y Prestación de Servicios, y su reglamento, aprobado por el decreto
N° 250, de 2004, del Ministerio de Hacienda1.
Lo anterior, sin perjuicio de algunas precisiones que serán abordadas más adelante
para el caso que la entidad pública adquirente sea de aquellas que pertenecen a las
Fuerzas Armadas o a las de Orden y Seguridad Pública.
Para el legislador chileno, según el artículo 1° de la ley N° 19.886, los contratos

administrativos de suministro de bienes y de prestación de servicios, son aquellos que
celebra “la Administración del Estado, a título oneroso, para el suministro de bienes
muebles, y de los servicios que se requieran para el desarrollo de sus funciones”.
1 En adelante, se hará referencia a la Ley de Bases sobre Contratos Administrativos de Suministro y Prestación de
Servicios por su número o como ley de compras públicas, indistintamente. Por su parte, el Reglamento de la Ley
N° 19.886 de Bases sobre Contratos Administrativos de Suministro y Prestación de Servicios, será citado, simple-
mente, como reglamento de compras públicas.
115
2. Tipos de contratos administrativos de

suministro de bienes y de prestación de
servicios, según su objeto.
Según sea el objeto de la contratación es posible distinguir, por una parte, el contrato
de suministro de bienes, y por otra, el contrato de prestación de servicios.
a) Contrato de suministro de bienes.

De conformidad con la normativa que rige las compras públicas, el contrato de sumi-
nistro de bienes es aquel que “tiene por objeto la compra o el arrendamiento, incluso
con opción de compra, de productos o bienes muebles”2.
Como es posible apreciar, para el legislador chileno el objeto material de este tipo de
contratación es un bien mueble3.
El ordenamiento jurídico local entiende dentro de la categoría de contrato de suminis-

tro aquellos que tengan por objeto la adquisición y arrendamiento de equipos y siste-
mas para el tratamiento de la información, sus dispositivos y programas y la cesión de
derecho de uso de estos últimos, salvo que se trate de la adquisición de programas de
computación a medida, que se considerará como un contrato de servicios.
Asimismo, son contratos de esta naturaleza los referidos al mantenimiento de equipos

y sistemas para el tratamiento de la información, sus dispositivos y programas, en la
medida que se contrate conjuntamente con la adquisición o arrendamiento.
Finalmente, la legislación nacional entiende que el contrato de fabricación, donde la

cosa entregada por el proveedor es elaborada con arreglo a las características fijadas
previamente por la entidad pública contratante, también es un contrato de suministro
de bienes muebles.
2 Artículo 2° de la ley de compras públicas y artículo 2°, N° 9, del reglamento de compras públicas.
3 En el apartado “Normativa aplicable a las compras públicas”, contenido en el presente capítulo del libro, se hace
una referencia de un modo más extenso a las consecuencias de esta consideración legal.
116
b) Contrato de prestación DE servicios.

Según el reglamento de compras públicas, el contrato de prestación de servicios es
aquel mediante el cual “las entidades de la Administración del Estado encomiendan
a una persona natural o jurídica la ejecución de tareas, actividades o la elaboración
de productos intangibles”4.
De conformidad con el señalado cuerpo normativo, los servicios pueden clasificarse

en generales y personales, siendo los primeros “aquellos que no requieren un desa-
rrollo intelectual intensivo en su ejecución, de carácter estándar, rutinario o de común
conocimiento”, y los segundos, “aquellos que en su ejecución demandan un intensivo
desarrollo intelectual”5.
***
A pesar de la clara delimitación que el legislador chileno ha establecido para cada

uno de los tipos de contratos de compras públicas, aquel ha regulado especialmente
el caso en que un mismo acuerdo de voluntades genere obligaciones de entregar
bienes y de prestar servicios.
En tales supuestos, la normativa ha establecido que si el valor del servicio es inferior

al cincuenta por ciento del valor total o estimado del contrato, se trata de un contrato
de suministro. Lo anterior equivale a decir que si el valor de los bienes que se ad-
quieren es inferior al cincuenta por ciento del valor total o estimado del contrato, se
entenderá que estamos frente a un contrato de prestación de servicios.
3. Normativa aplicable a las compras

públicas.
a) Normativa general.
Como ya se ha adelantado, las compras públicas se rigen en Chile por la ley
N° 19.886, denominada Ley de Bases sobre Contratos Administrativos de Suministro
y Prestación de Servicios, y por el decreto N° 250, de 2004, del Ministerio de Ha-
4 Artículo 2°, N° 10, del reglamento de compras públicas.

5 Artículo 2°, N°s. 11 y 12, del reglamento de compras públicas.
117
cienda, llamado Reglamento de la Ley de Bases sobre Contratos Administrativos de

Suministro y Prestación de Servicios.
i. Ley de compras públicas (ley N° 19.886).
- Contexto de su creación.
En la década de 1990 se desarrolló en Chile un proceso de modernización del Estado y

de mejoramiento de la gestión pública. Ante la dispersión y disparidad normativa que
existía en materia de compras públicas, un grupo de expertos recomendó, en 1996,
la “creación de un marco legal común para la Administración del Estado respecto a
contratos y licitaciones, que admita su adaptabilidad por la vía reglamentaria”6.
En ese contexto, y de conformidad con el ordenamiento constitucional chileno, el

Presidente de la República propuso al Congreso Nacional, en octubre de 1999, un
Proyecto de Ley de Bases sobre Contratos Administrativos de Suministro y Prestación
de Servicios.
El señalado proyecto dio origen a la ley N° 19.886, que fue promulgada y publicada
en el Diario Oficial de la República de Chile, en julio de 2003.
- Ámbito de aplicación.
De acuerdo a su artículo 1°, las disposiciones de compras públicas se aplican a los

“contratos que celebre la Administración del Estado, a título oneroso, para el sumi-
nistro de bienes muebles, y de los servicios que se requieran para el desarrollo de sus
funciones”.
Como se ve, para saber en qué casos las contrataciones administrativas se deben
regular por la ley N° 19.886, hay que atender al órgano público que requiere del bien
o servicio, a la naturaleza de la contratación y al objeto de la misma.
En efecto, en primer lugar, la ley N° 19.886 se aplica a las contrataciones que realicen
los ministerios, las intendencias, las gobernaciones y los órganos y servicios públicos
creados para el cumplimiento de la función administrativa, incluidos la Contraloría
General de la República, el Banco Central, las Fuerzas Armadas y las Fuerzas de Orden
y Seguridad Pública, los gobiernos regionales y las municipalidades.
6 Mensaje del Presidente de la República al Congreso Nacional, presentando el proyecto de ley.
118
Las contrataciones que efectúen las empresas públicas creadas por ley han sido ex-
presamente excluidas de su aplicación por la misma ley N° 19.886.
En segundo lugar, la ley de compras públicas se aplica solo en la medida que el

contrato que celebre el órgano de la Administración del Estado sea a título oneroso,
entendiendo por tal aquel que tiene por objeto la utilidad de ambos contratantes.
De esta manera, no se aplica la ley N° 19.886 a las contrataciones a título gratuito

que efectúen las entidades públicas.
En tercer lugar, la ley de compras públicas establece que el objeto de estas contrata-
ciones debe ser la adquisición de un bien o la prestación de un servicio.
Si se trata de un contrato de adquisición de bienes, estos últimos deben ser muebles,

es decir, deben ser susceptibles de ser transportados de un lugar a otro, ya sea por
ellos mismos, o por una fuerza externa.
Como consecuencia de lo anterior, las adquisiciones de bienes inmuebles que realicen

las entidades públicas no se regulan por la ley de compras.
La delimitación del ámbito de aplicación de la ley N° 19.886 efectuado anteriormente

es sin perjuicio de que ese mismo cuerpo normativo, u otro, excluya expresamente
ciertas contrataciones de las disposiciones que regulan las compras públicas.
En ese sentido, el artículo 3° de la ley N° 19.886 señala que no se aplican sus dispo-
siciones, entre otras, a las contrataciones de personal de la Administración del Estado
reguladas por estatutos especiales, a los contratos a honorarios que se celebren con
personas naturales para que presten servicios a los organismos públicos, a los conve-
nios que celebren entre sí ciertas entidades públicas, a ciertos contratos relacionados
con la ejecución y concesión de obras públicas, y a las contrataciones que tienen por
objeto adquirir determinados bienes por las Fuerzas Armadas o por las Fuerzas de
Orden y Seguridad Pública.
- Materias reguladas por la ley de compras públicas.
En términos generales, la ley N° 19.886 establece los requisitos para contratar con
la Administración del Estado; regula los procedimientos de contratación; detalla las
exigencias relativas a ciertas cauciones que deben otorgarse para asegurar la serie-
dad de las ofertas presentadas por los particulares, así como el fiel y oportuno cum-
119
plimiento del contrato; y se refiere a las facultades que tienen los órganos públicos
dentro del proceso de compra.
Además de lo mencionado, la ley N° 19.886 crea un Sistema de Información de

Compras y Contrataciones de la Administración, un tribunal denominado Tribunal de
Contratación Pública, y un organismo llamado Dirección de Compras y Contratación
Pública7.
- Sistema de Información de Compras y Contrataciones de la

Administración.
El Sistema de Información de Compras y Contrataciones de la Administración, creado

por la ley N° 19.886, está a cargo de la Dirección de Compras y Contratación Pública,
y su acceso es público y gratuito.
Actualmente, es posible utilizar ese sistema de información mediante la página web

www.mercadopublico.cl. Los órganos de la Administración del Estado deben publicar
allí, de manera completa y oportuna, la información básica relativa a sus contrata-
ciones.
En específico, mediante este sistema electrónico, las entidades públicas cotizan, lici-
tan, adjudican, contratan, solicitan el despacho y, en general, desarrollan todos sus
procesos para adquirir bienes muebles y contratar servicios.
Los organismos solo pueden exceptuarse de publicar en ese sistema aquella informa-
ción sobre adquisiciones y contrataciones calificadas de carácter secreto, reservado o
confidencial, de conformidad con la ley.
ii. Reglamento de compras públicas (decreto N° 250, de

2004, del Ministerio de Hacienda).
Un reglamento es un acto de carácter normativo de jerarquía inferior a la ley, dictado

por una autoridad administrativa, que ejecuta o regula materias que no son propias
de ella. Se trata, pues, de una decisión formal de la Administración del Estado que se
expresa mediante un acto administrativo.
7 En el capítulo II de este libro, titulado “Organismos relacionados con las compras públicas”, se hace una breve
alusión al Tribunal de Contratación Pública y a la Dirección de Compras y Contratación Pública.
120
A lo largo de la ley N° 19.886 es posible encontrar continuas remisiones a un regla-

mento que debía dictarse al efecto, con la finalidad de conseguir una total y correcta
aplicación de sus normas.
Un ejemplo ilustrativo es el artículo 1° de la ley de compras públicas, según el cual los

contratos de esa naturaleza que sean celebrados por la Administración del Estado a
título oneroso se deben ajustar a las normas y principios que se regulan en ese cuerpo
legal y en su reglamentación.
Por lo anterior, en marzo de 2004 se promulgó el decreto N° 250 del Ministerio de

Hacienda, mediante el cual se aprobó el reglamento de la ley N° 19.886. El decreto
fue publicado en el Diario Oficial de la República de Chile en septiembre de ese
mismo año.
En algunos casos, el reglamento de compras públicas detalla la regulación que efec-

túa la ley. Así ocurre con los supuestos en que un organismo público puede, funda-
damente, adquirir bienes muebles o contratar servicios mediante una contratación
directa con algún proveedor, sin que se haya realizado una licitación a la que concu-
rrieran diversos oferentes.
En efecto, el artículo 8° de la ley de compras públicas, que establece ocho casos en

los que procede la contratación directa, señala como uno de esos supuestos aquellos
en que, por la naturaleza de la negociación, existan circunstancias o características
del contrato que hagan del todo indispensable acudir al trato o contratación directa,
“según los criterios o casos que señale el reglamento de esta ley”.
Precisamente, es el artículo 10 del reglamento de compras públicas el que detalla

cuáles son aquellos casos que cumplen con los requisitos mencionados en el artículo
8° de la ley N° 19.886.
Así, por ejemplo, si la contratación que debe efectuar el organismo público se puede
celebrar únicamente con un proveedor, por cuanto este es el titular de los derechos de
propiedad intelectual del objeto de la compra, el acuerdo de voluntades se fundará di-
rectamente en una norma reglamentaria8, aunque esta deriva de una remisión legal9.
8 Artículo 10, N° 7, letra e), del reglamento de compras públicas.

9 Artículo 8°, letra g), de la ley de compras públicas.
121
Una de las consecuencias de regular ciertos aspectos mediante un reglamento es que

sus modificaciones se efectúan a través de un acto de la autoridad administrativa, es
decir, son reformas subordinadas a la ley, pero sin una tramitación parlamentaria.
La última modificación efectuada al reglamento de compras públicas se realizó me-

diante el decreto N° 1.410, de 2014, del Ministerio de Hacienda, publicado en el
Diario Oficial de la República de Chile, en mayo de 2015, y cuya vigencia comenzó en
agosto de ese año.
b) Normativa especial aplicable A los contratos de

suministro de bienes y de prestación de servicios.
En enero de 1990 se promulgó la ley N° 18.928, a través de la cual la Junta Nacional
de Gobierno de la República de Chile creó una normativa especial para las adquisicio-
nes y enajenaciones de bienes corporales e incorporales muebles y de servicios, que
efectúen las Fuerzas Armadas y las de Orden y Seguridad.
De conformidad con la Constitución Política, las Fuerzas Armadas están constituidas

única y exclusivamente por el Ejército, la Armada y la Fuerza Aérea, mientras que
las Fuerzas de Orden y Seguridad Pública están integradas por Carabineros y por la
Policía de Investigaciones.
Si bien la ley N° 18.928 fue dictada antes de la que actualmente regula la genera-
lidad de las compras públicas en Chile (ley N° 19.886), al no haber sido derogada,
continúa vigente como una normativa especial para las contrataciones públicas de los
referidos organismos armados y de orden y seguridad.
De hecho, la misma ley N° 19.886, dictada en 2003, modificó algunas disposiciones

de la ley N° 18.928. Asimismo, en 2006, se aprobó mediante el decreto N° 95, dic-
tado de manera conjunta por los ministerios de Hacienda y de Defensa Nacional, el
reglamento que hoy ejecuta la ley N° 18.928.
En términos generales, esta normativa especial contiene disposiciones similares a las

de la ley de compras públicas y su reglamento. Sin embargo, presenta algunas particu-
laridades que hacen que la compra de bienes y la contratación de servicios efectuados
por las Fuerzas Armadas y de Orden y Seguridad tengan, en ciertas materias, un esta-
tuto diferente al resto de los organismos de la Administración del Estado.
122
Por ejemplo, en las licitaciones públicas y privadas, las Fuerzas Armadas y de Orden
y Seguridad pueden reducir los plazos mínimos que exige la normativa general de
compras públicas entre el llamado a una propuesta pública y el cierre del periodo
para presentar ofertas.
Además, se agregan causales que permiten a estos órganos recurrir a la contratación

directa, sin efectuar licitación pública.
En atención a la aplicación supletoria de la ley de compras públicas, dispuesta por

el artículo 11 de la ley N° 18.928, con el tiempo, los procesos de contratación han
tendido a asimilarse.
4. Procedimientos de contratación.
En el ordenamiento jurídico chileno, los organismos de la Administración del Estado

disponen de cuatro mecanismos de contratación: licitación pública, licitación privada,
trato directo y convenio marco.
a) Licitación pública.
La licitación pública es la regla general de contratación y sus alcances van más allá de
la normativa de compras públicas.
En efecto, de acuerdo a la ley N° 18.575, Orgánica Constitucional de Bases Generales

de la Administración del Estado, los “contratos administrativos se celebrarán previa
propuesta pública, en conformidad a la ley”10.
Por lo anterior, ese mismo cuerpo legal especifica que la “licitación privada procederá,
en su caso, previa resolución fundada que así lo disponga, salvo que por la naturaleza
de la negociación corresponda acudir al trato directo”11.
De esta manera, a los contratos administrativos que no se encuentran regulados por

la ley de compras públicas –como el de enajenación de un bien inmueble por parte del
10 Artículo 9°, de la ley N° 18.575, Orgánica Constitucional de Bases Generales de la Administración del Esta-
do.
11 Ibídem.
123
fisco–, también se les aplica la exigencia general de celebrar la contratación mediante

una licitación pública.
Ahora bien, dentro de la regulación específica de compras públicas, la ley N° 19.886
define la licitación o propuesta pública como un procedimiento administrativo de
carácter concursal mediante el cual la Administración realiza un llamado público,
convocando a los interesados para que, sujetándose a las bases fijadas, formulen
propuestas, de entre las cuales seleccionará y aceptará la más conveniente12.
En general, el desarrollo de ese “procedimiento administrativo de carácter concursal”

comienza, en materia de compras públicas, con el llamado que efectúa la autoridad
mediante la plataforma electrónica disponible en el sitio www.mercadopublico.cl.
Con ese llamado se publica el decreto o resolución que aprueba las bases adminis-
trativas y técnicas que detallan las condiciones y requerimientos de la contratación.
Una vez efectuado el llamado, y dentro del periodo que la entidad pública definió en
las bases administrativas, los interesados realizan sus ofertas a través de la señalada
plataforma electrónica.
Recibidas las ofertas, en el caso de haberlas, el organismo público hará una apertura
de las mismas, lo que puede realizarse en un solo acto, o bien, en dos actos diferen-
tes. En el primer caso, la autoridad abre a un mismo tiempo las ofertas técnicas y
económicas, mientras que en el segundo, la entidad comienza con la apertura de las
propuestas técnicas y sigue con la de las propuestas económicas solo en el caso de
aquellas ofertas que hubieran calificado técnicamente.
Si no se hubieren recibido ofertas, el organismo licitante establecerá mediante una

resolución fundada que la convocatoria se declara desierta.
Por el contrario, si las propuestas deben ser evaluadas a fin de establecer cuál de ellas
es la más conveniente, se efectuará un análisis económico y técnico de los beneficios
y los costos presentes y futuros del bien y servicio ofrecido en cada una de aquellas.
Para efectos de ese análisis, la entidad licitante debe asignar puntajes a cada una de
las propuestas, de conformidad con los criterios técnicos y económicos que fueron de-
finidos en las bases administrativas, con el objeto de que esa evaluación sea realizada
de la forma más objetiva posible.
12 Artículo 7, letra a), de la ley de compras públicas, y artículo 2°, N° 21, del reglamento de compras públicas.
124
El reglamento de compras públicas señala que se podrán considerar como criterios

técnicos o económicos el precio, la experiencia del oferente, los servicios de posventa,
los plazos de entrega, consideraciones medioambientales, de eficiencia energética, el
comportamiento contractual anterior del proveedor, el cumplimiento de los requisitos
formales de la oferta, así como cualquier otro que sea atingente de acuerdo con las
características de los bienes o servicios licitados y con los requerimientos de la enti-
dad licitante.
Cuando lo que se licita es la prestación de un servicio habitual, las bases administra-

tivas deben incluir como un criterio de evaluación las mejores condiciones de empleo
y remuneraciones de quienes trabajan para el proveedor cuya propuesta se analiza.
El reglamento de compras públicas define como servicio habitual aquel que se re-
quiere en forma permanente y que utiliza personal de manera intensiva y directa
para su ejecución13. Son ejemplos de ello los servicios de aseo, de seguridad y de
alimentación.
Para evaluar el aludido criterio de mejores condiciones de empleo y remuneracio-

nes, el reglamento de compras públicas permite considerar el estado de pago de las
remuneraciones y cotizaciones de los trabajadores, la contratación de personas con
discapacidad, el nivel de remuneraciones sobre el sueldo mínimo que la normativa
chilena establece por ley, la composición y reajuste de las remuneraciones, la exten-
sión y flexibilidad de la jornada de trabajo, la duración de los contratos de trabajo, la
existencia de incentivos, así como otras condiciones que resulten de importancia en
consideración a la naturaleza de los servicios contratados.
En general, cuando la evaluación de las ofertas revista gran complejidad o la licitación

que se desarrolla sea superior a mil unidades tributarias mensuales14 -15, las propues-
tas formuladas deberán ser evaluadas por una comisión de al menos tres funcionarios
públicos, internos o externos al organismo respectivo, de manera de garantizar la
imparcialidad y competencia entre los oferentes.

14 De conformidad con el artículo 8°, N° 10, del Código Tributario, la “unidad tributaria” es la cantidad de dinero
cuyo monto, determinado por la ley y permanentemente actualizado, sirve como medida o como punto de refe-
rencia tributario.
15 Al 15 de mayo de 2017, mil unidades tributarias mensuales equivalen, aproximadamente a
US$69.515.
125
Si se ha constituido una comisión evaluadora, esta deberá evacuar un informe final

con una propuesta a la autoridad del organismo público facultado para dictar el acto
administrativo que adjudique la licitación, sobre cuál de todas las ofertas es la más
ventajosa.
Ese decreto o resolución que determina cuál es el proveedor adjudicado se publica en
la plataforma electrónica disponible en www.mercadopublico.cl.
Con el objeto de formalizar las adquisiciones de los bienes o servicios que fueron
adjudicados a un determinado proveedor, se requerirá la suscripción de un contrato,
salvo determinados casos regulados especialmente por el reglamento de compras
públicas, en que bastará la emisión de la orden de compra por parte de la Administra-
ción y la aceptación de esa orden por parte del proveedor.
Si la contratación que se está celebrando supera las mil unidades tributarias men-
suales16, o si siendo igual o inferior a esa cifra la autoridad lo estima necesario, el
proveedor deberá caucionar el fiel y oportuno cumplimiento del contrato entregando
una o más garantías a favor de la entidad licitante.
La normativa local establece que si lo que se ha contratado es la prestación de un ser-

vicio, se entenderá, sin necesidad de estipulación expresa, que las garantías constitui-
das para asegurar el fiel y oportuno cumplimiento del contrato caucionan también el
pago de las obligaciones laborales y sociales con los trabajadores de los contratantes.
b) Licitación privada.
La normativa de compras públicas define la licitación o propuesta privada como el
procedimiento administrativo de carácter concursal mediante el cual la Administra-
ción invita a determinadas personas –naturales o jurídicas– para que, sujetándose a
las bases fijadas, formulen propuestas de entre las cuales seleccionará y aceptará la
más conveniente17.
Esta modalidad de contratación solo será admisible cuando exista una resolución pre-
via que la disponga fundadamente, pues se trata de una excepción a la regla general
de licitación pública. Esa resolución debe ser publicada en el sistema de información
disponible en el sitio web www.mercadopublico.cl.
16 Para ver un concepto de “unidad tributaria mensual”, consultar la nota al pie N° 14. Al 15 de mayo de 2017, mil
unidades tributarias mensuales equivalen, aproximadamente, a US$69.515.
17 Artículo 7, letra b), de la ley de compras públicas, y artículo 2°, N° 20, del reglamento de compras públicas.
126
La entidad licitante que recurra a una licitación privada deberá invitar a un mínimo de
tres posibles proveedores interesados que tengan negocios de naturaleza similar a los
que son objeto de la convocatoria.
En general, lo señalado respecto de una licitación pública se aplica a una licitación

privada en todo aquello que según la naturaleza de esta última modalidad de contra-
tación sea procedente.
c) Trato directo.
El trato directo, también llamado contratación directa, es el procedimiento de contra-
tación que, por la naturaleza de la negociación que conlleva, tiene que efectuarse sin
la concurrencia de los requisitos propios de la licitación pública y privada18.
Se trata de un mecanismo excepcional de contratación pública dentro del sistema

jurídico, de manera que su procedencia debe estar acreditada.
En ese sentido, se debe distinguir, por un lado, las causales en que se permite la con-
tratación directa, y por otro, los antecedentes fundantes de la misma.
Las causales están expresamente señaladas en la ley de compras públicas y en su

reglamento. Entre ellas se encuentran, por ejemplo, los casos de emergencia, urgencia
o imprevisto; que exista un solo proveedor del bien o servicio; que se trate de servicios
de naturaleza confidencial o cuya difusión pudiere afectar la seguridad o el interés
nacional; que la contratación solo pueda realizarse con los proveedores que sean
titulares de los respectivos derechos de propiedad intelectual, industrial, licencias,
patentes u otros; que por la magnitud e importancia que implica la contratación se
haga indispensable recurrir a un proveedor determinado en razón de la confianza y
seguridad que se derivan de su experiencia comprobada en la provisión de los bienes
o servicios requeridos, y siempre que se estime fundadamente que no existen otros
proveedores que otorguen esa seguridad y confianza, etcétera19.
En relación con los antecedentes fundantes de la causal que la entidad pública invo-
que para recurrir a la contratación directa, la autoridad debe realizar una demostra-
ción efectiva y documentada de los motivos que justifican su procedencia, debiendo
18 Artículo 7, letra c), de la ley de compras públicas, y artículo 2°, N° 31, del reglamento de compras públicas.
19 Para conocer en detalle las causales en que la legislación chilena permite la contratación directa, se debe consul-
tar el artículo 8° de la ley de compras públicas y el artículo 10 de su reglamento.
127
acreditar de manera suficiente la concurrencia simultánea de todos los elementos que

configuran las hipótesis contempladas en la normativa cuya aplicación se pretende.
Una vez que la entidad pública ha determinado cuál es la causal de trato directo pro-
cedente y que ha reunido los antecedentes que la justifican, debe elaborar y aprobar
mediante una resolución de carácter exento –esto es, según se detalla en el apartado
“Funciones de la Contraloría General de la República”, en el capítulo III de este libro,
una resolución que no es remitida a la Contraloría General para su trámite de toma
de razón– los denominados “términos de referencia”.
Según el reglamento de compras públicas, los términos de referencia son un instru-

mento mediante el cual la entidad adquirente o contratante regula la manera en
que deben efectuarse las tres cotizaciones que exige la normativa20. Sin perjuicio de
ello, ese instrumento también detalla las condiciones de la contratación (fechas de
entrega, causales de término anticipado del contrato, especificaciones técnicas, entre
otros muchos aspectos).
Por regla general, los órganos públicos que recurren a esta excepcional forma de con-
tratación deben efectuar tres cotizaciones, esto es, requerir al mercado información
respecto de los precios, las especificaciones y los detalles del bien o servicio que se
pretende adquirir o contratar, según corresponda.
Esta exigencia de efectuar tres cotizaciones procede en todos aquellos casos que no
estén expresamente exceptuados en la ley de compras públicas o en su reglamen-
to. Las excepciones guardan relación con la naturaleza de la causal invocada. Por
ejemplo, si la entidad pública solo puede celebrar el contrato con un determinado
proveedor, dado que este es el único que existe en el mercado, es inoficioso que se
exijan tres cotizaciones.
d) Convenio marco.
El convenio marco es una especial forma de contratación. Se trata de un procedimien-
to realizado por un organismo denominado Dirección de Compras y Contratación
Pública21, con el objeto de procurar el suministro directo de bienes o servicios a los
órganos de la Administración, en la forma, plazo y demás condiciones que tal conve-
nio establezca.

21 Una breve referencia a este organismo se realiza en el capítulo II de este libro.
128
Para el desarrollo de este mecanismo, la dirección aludida convoca a una licitación

pública para el suministro de determinados bienes o para la prestación de ciertos ser-
vicios. Ese proceso concursal se adjudica a todos quienes cumplan con los requisitos
administrativos y técnicos que se hayan dispuesto.
A partir de la adjudicación, los productos o servicios de cada proveedor quedan in-

corporados a un catálogo. De esta manera, si un organismo público requiere de uno
de los bienes o servicios que están contenidos en ese catálogo, no es necesario que
llame a una licitación pública para procurárselos, sino que basta que los adquiera
o contrate mediante el Sistema de Información de Compras y Contrataciones de la
Administración.
El reglamento de compras públicas prescribe que antes de llamar a una licitación

pública o privada, o de contratar mediante un trato directo, los organismos de la
Administración están obligados a consultar el catálogo. Si en él se encuentra el bien
o servicio que requieren, deben adquirirlo o contratarlo, según sea el caso, mediante
ese sistema, salvo que obtengan directamente condiciones más ventajosas, lo que
deberá ser respaldado fehacientemente con la documentación que corresponda.
5. Principios fundamentales que rigen la

contratación pública.
De conformidad con lo dispuesto en el artículo 9°, inciso segundo, de la ley N° 18.575,

Orgánica Constitucional de Bases Generales de la Administración del Estado, y a lo
que ocurre en la práctica administrativa, se han elaborado diversos principios que ri-
gen la contratación pública, los cuales corresponden a reglas generales que deben ser
observadas por la Administración en los procedimientos licitatorios que desarrollen22.
Dentro de los más representativos se encuentran los principios de libre concurrencia,

de igualdad de los oferentes, de estricta sujeción a las bases y de publicidad y trans-
parencia.
22 Sobre la materia, el artículo 9°, inciso segundo, de la ley N° 18.575, Orgánica Constitucional de Bases Generales
de la Administración del Estado dispone que el “procedimiento concursal se regirá por los principios de libre
concurrencia de los oferentes al llamado administrativo y de igualdad ante las bases que rigen el contrato”.
129
a) Principio de libre concurrencia.

En virtud de este principio, las entidades públicas que contraten, deben generar las
condiciones necesarias para que participe el mayor número de proponentes, a fin de
que se produzca una competencia real de ofertas.
Por lo anterior, se sostiene que tienen derecho a participar en un determinado pro-

ceso licitatorio todos aquellos oferentes que cumplan las condiciones generales que
se establezcan en las bases administrativas, sin que sea procedente que por errores
sin trascendencia y no esenciales de los que adolezca su propuesta queden fuera de
concurso.
Una de las herramientas establecidas en la normativa chilena de compras públicas

para resguardar este principio, es la obligación de efectuar el llamado de las licitacio-
nes públicas mediante el sitio electrónico www.mercadopublico.cl, que es de acceso
libre y gratuito (publicidad del llamado).
Otra herramienta es la exigencia normativa de que las bases administrativas, al mo-

mento de regular las especificaciones del bien o servicio que se pretende comprar
o contratar, deben hacer alusiones genéricas a esas características, sin mencionar
marcas determinadas. Ahora bien, si es necesario hacer referencia a una marca espe-
cífica, deben admitirse, en todo caso, bienes o servicios equivalentes de otras marcas
o genéricos, agregándose a la marca sugerida la frase “o equivalente”.
b) Principio de igualdad entre los oferentes.

Este principio, también llamado principio de igualdad ante las bases, resguarda que
durante todo el proceso licitatorio, e incluso durante la ejecución del contrato, los
proveedores –oferentes, adjudicatarios o contratantes, según corresponda denomi-
narlos en razón de la etapa en que se encuentre la compra pública–, estén en la
misma situación.
En lo relativo al comienzo del proceso licitatorio, específicamente, al momento de

la aprobación de las bases administrativas y técnicas, este principio obliga a que las
exigencias sean idénticas para todos los participantes. Por lo mismo, las reglas del
procedimiento concursal deben ser de carácter general e impersonal, de manera que
no se discrimine ni se favorezca a alguien en favor o perjuicio de otro.
130
El respeto al principio de igualdad entre los oferentes implica el cumplimiento de los

principios de juridicidad y de igualdad ante la ley, consagrados en la Constitución
Política de la República23.
c) Principio de estricta sujeción a las bases.

El principio de estricta sujeción implica que las bases administrativas constituyen la
fuente principal de los derechos y obligaciones, tanto de los oferentes como de la
Administración, que rigen tanto el desarrollo del proceso licitatorio como la ejecución
del correspondiente contrato, a fin de respetar la legalidad y transparencia que deben
primar en las contrataciones administrativas.
El respeto a este principio se traduce en que el organismo licitante y los oferentes que
deciden participar de la licitación, deben acatar las condiciones previstas en las bases
administrativas, sometiéndose a ellas.
d) Principio de publicidad y transparencia.

El principio de publicidad y transparencia importa que, a lo largo de todas las fases
del ciclo de la contratación pública, desde el llamado a la formulación de ofertas y
hasta sus etapas conclusivas, el procedimiento concursal se realiza de tal manera que
permita y promueva el conocimiento, contenidos y fundamentos de las decisiones y
actuaciones que se adopten y ocurran en él.
Este principio se manifiesta en el ordenamiento jurídico chileno en el libre acceso

al portal web www.mercadopublico.cl de todas las partes interesadas, incluidos los
potenciales proveedores nacionales y extranjeros, la sociedad civil y el público en
general, para conocer la información relativa a la contratación pública.
Lo anterior garantiza la transparencia del flujo de fondos públicos, y permite que las
partes interesadas conozcan las prioridades de las autoridades y el gasto que éstas
realizan, y que los responsables de la formulación de las políticas elaboren las nece-
sarias estrategias para la contratación pública.
23 En el ordenamiento jurídico chileno, los principios de juridicidad y de igualdad ante la ley se encuentra estableci-
dos en los artículos 6° y 19, N° 2, de la Constitución Política de la República.
131
CAPÍTULO II
ORGANISMOS
RELACIONADOS
CON LA CONTRATACIÓN
PÚBLICA
1. Dirección de Compras y Contratación

Pública24.
El ordenamiento jurídico chileno ha creado mediante la ley N° 19.886 un servicio pú-

blico descentralizado, dotado de personalidad jurídica y patrimonio propio, sometido
a la supervigilancia del Presidente de la República a través del Ministerio de Hacien-
da, denominado Dirección de Compras y Contratación Pública.
La dirección superior, la organización y la administración de este organismo son res-

ponsabilidad de un director, que es de exclusiva confianza del Presidente de la Re-
pública.
Corresponde a la Dirección de Compras y Contratación Pública, entre otras funciones,

asesorar a los organismos públicos en la planificación y gestión de sus procesos de
compras y contrataciones, licitar bienes y servicios a través de la suscripción de con-
venios marco25, y administrar, mantener actualizado y licitar la operación del Registro
de Contratistas y Proveedores.
De conformidad con su función asesora, este organismo público puede emitir orienta-
ciones y recomendaciones de carácter general, conducentes a difundir buenas prácti-
cas y a fortalecer la probidad en las compras públicas, tanto por parte de los compra-
dores como de los proveedores.
En relación con el Sistema de Información de Compras y Contrataciones de la Ad-

ministración, al que se hizo referencia en el apartado “Normativa aplicable a las
compras públicas”, en el capítulo III de este libro, la dirección tiene la función de
licitar la operación del sistema, velar por su correcto funcionamiento y actuar como
contraparte del operador, salvo en aquellos casos donde esa institución haya hecho
uso de su facultad reglada para operar directamente el sistema.
24 El sitio web de esta institución puede ser consultado en www.chilecompra.cl.

25 Este tipo de contratación fue examinada en el apartado “Procedimientos de contratación”, contenido en el
capítulo III de este libro.
135
2. Contraloría General de la República26.
La Contraloría General de la República es un organismo superior de fiscalización de

la Administración del Estado, consagrado en la Constitución Política, que tiene el
carácter de autónomo. Esta autonomía implica que la institución y quien la dirige no
dependen jerárquicamente del Presidente de la República, y que el Contralor General
se relaciona directamente con esta autoridad. Asimismo, su labor se ejecuta con inde-
pendencia del Congreso Nacional.
La Contraloría General no es una entidad que se haya creado dentro del sistema nor-
mativo de compras públicas, sino que es una institución que se remonta al año 1927,
y sus competencias y atribuciones van más allá de lo relativo a las compras públicas.
En efecto, las funciones de la Contraloría General son ejercer el control de la legali-

dad de todos los actos de la Administración, fiscalizar el ingreso y la inversión de los
fondos del fisco, de las municipalidades y de los demás organismos y servicios que
determinen las leyes; examinar y juzgar las cuentas de las personas que tengan a su
cargo bienes de esas entidades; llevar la contabilidad general de la nación, y desem-
peñar las demás funciones que le encomiende su ley de organización y atribuciones
(ley N° 10.336)27.
Esta institución está a cargo de un funcionario que tiene el título de Contralor Ge-
neral de la República. Entre otros requisitos, se exige para su designación que esté
en posesión hace al menos diez años del título de abogado. Su nombramiento es
efectuado por el Presidente de la República con acuerdo del Senado adoptado por los
tres quintos de sus miembros en ejercicio. Su cargo se extiende por ocho años, sin que
pueda ser designado para el periodo siguiente.
3. Tribunal de Contratación Pública28.
La ley de compras públicas ha creado para el ordenamiento chileno un tribunal, de-

nominado “Tribunal de Contratación Pública”, que conoce la acción de impugnación
26 El sitio web de esta institución puede ser consultado en www.contraloria.cl.

27 En el capítulo III de este libro, denominado “Facultades de control de la Contraloría General de la República”, se
examinarán con mayor detención las funciones y facultades de este organismo.
28 El sitio web de esta institución puede ser consultado en www.tribunaldecontratacionpublica.cl.
136
contra actos u omisiones, ilegales o arbitrarios, ocurridos en los procedimientos ad-

ministrativos de contratación con organismos públicos regidos por ese cuerpo nor-
mativo.
La acción de impugnación puede ser interpuesta por cualquier persona natural o jurí-
dica que tenga un interés actualmente comprometido en el respectivo procedimiento
administrativo, y procede contra cualquier acto u omisión ilegal o arbitrario que tenga
lugar entre la aprobación de las bases de la respectiva licitación y su adjudicación,
ambas inclusive.
El Tribunal de Contratación Pública falla conforme a derecho y se encuentra sometido

a la superintendencia directiva, correccional y económica de la Corte Suprema.
La sentencia definitiva que dicte este tribunal se debe pronunciar sobre la legalidad
o arbitrariedad del acto u omisión impugnado y, si procede, ordena las medidas que
sean necesarias para restablecer el imperio del derecho.
Esa decisión puede ser impugnada, caso en el cual continúa la tramitación de la causa
en la Corte de Apelaciones de Santiago.
El Tribunal de Contratación Pública está integrado por tres abogados, los que son
designados por el Presidente de la República, con sus respectivos suplentes, previas
propuestas en terna hechas por la Corte Suprema.
A su vez, esas ternas son formadas sucesivamente, tomando los nombres de una lista,
confeccionada especialmente para tal efecto por la Corte de Apelaciones de Santiago,
a través de un concurso público.
En esa lista solo podrán figurar abogados que sean chilenos, se hayan destacado en la
actividad profesional o universitaria, acrediten experiencia en la materia, y tengan no
menos de diez años de ejercicio profesional o, en determinados casos, cuando hayan
pertenecido al Poder Judicial.
Los integrantes del Tribunal de Contratación Pública permanecen en el ejercicio de sus

cargos por un plazo de cinco años, pudiendo ser nuevamente designados.
137
CAPÍTULO III
FACULTADES DE
CONTROL DE LA
CONTRALORÍA GENERAL
DE LA REPÚBLICA
1. Aspectos preliminares.
El ordenamiento jurídico chileno ha encargado a la Contraloría General una serie de

funciones destinadas a hacer respetar el principio de juridicidad, resguardar el patri-
monio público y velar por el cumplimiento de la probidad administrativa.
Esas funciones emanan tanto de la Constitución Política de la República como de la

ley N° 10.336, de organización y atribuciones de la Contraloría General de la Repú-
blica, así como de otras leyes especiales.
A partir de esa normativa constitucional y legal, podemos distinguir al menos cuatro

tipos de funciones: la función jurídica, la función de auditoría, la función contable y
la función jurisdiccional.
2. Función jurídica.
Consiste en ejercer el control de juridicidad de los actos de la Administración.
Dado lo anterior, se puede afirmar que todas las funciones de la Contraloría General
son, de alguna manera, funciones jurídicas, en cuanto velan por que los órganos
de la Administración del Estado actúen dentro del ámbito de sus atribuciones y con
sujeción a los procedimientos que la ley contempla.
En un sentido estricto, la función jurídica puede ser ejercida de dos maneras: en

primer lugar, mediante la emisión de pronunciamientos jurídicos, que en tanto cons-
tituyen jurisprudencia administrativa son obligatorios para los órganos de la Admi-
nistración del Estado; y en un segundo lugar, a través del control de legalidad de los
actos administrativos que son dictados por esos organismos públicos.
Las dos manifestaciones señaladas se denominan función dictaminadora (emisión de

dictámenes), y función de toma de razón (control preventivo de legalidad), respecti-
vamente.
a) Función dictaminadora.
La Contraloría General tiene la facultad de interpretar las normas jurídicas que inci-
den en el ámbito administrativo.
141
El ejercicio de esta competencia genera la denominada jurisprudencia administrativa,

que se constituye como un sistema de precedentes obligatorios que favorece la uni-
dad del sistema normativo mediante una interpretación uniforme y consistente de las
disposiciones que la integran para el correcto funcionamiento de la Administración
del Estado.
En la medida que la interpretación de una norma implica determinar su sentido y

alcance, el ejercicio de la función dictaminadora permite que las declaraciones ge-
nerales y abstractas de las disposiciones del ordenamiento jurídico administrativo, se
apliquen a casos concretos de manera uniforme.
Lo anterior tiene por consecuencia, entre otras, que la actuación administrativa afirme
la legítima expectativa que tienen los ciudadanos de que los órganos de la Admi-
nistración adopten decisiones que sean armónicas con los criterios aplicados con
anterioridad en situaciones equivalentes.
La función dictaminadora permite, entonces, dar cumplimiento al principio constitu-

cional de la igualdad ante la ley, y a los principios de buena fe y de confianza legítima.
b) Función de toma de razón.

La toma de razón es aquel procedimiento de control preventivo a través del cual la
Contraloría General verifica la constitucionalidad y legalidad de los actos adminis-
trativos y de los decretos con fuerza de ley que dicta el Presidente de la República.
Esta revisión confronta el decreto o resolución que se analiza con el ordenamiento

jurídico vigente, en especial, con normas reglamentarias, legales y constitucionales.
Como se trata de un control preventivo, se realiza antes que el decreto o la resolución

produzcan sus efectos, esto es, una vez firmado por la autoridad respectiva y antes de
su notificación o publicación en el Diario Oficial.
Una vez efectuada la revisión del decreto o resolución puede resultar que ese acto
administrativo se ajuste o no a derecho.
En el primer caso, el decreto o resolución puede ajustarse completamente al ordena-

miento jurídico, o bien, se pueden advertir errores menores que no afectan la lega-
lidad de la decisión administrativa. En ambos supuestos, el Contralor General –o un
142
funcionario especialmente delegado–, estampa su firma en el decreto o resolución

junto a un timbre en que consta que ha sido tomado razón, por lo que el acto admi-
nistrativo puede continuar su tramitación, notificarse o publicarse, según correspon-
da, y producir sus efectos.
En el segundo caso, esto es, aquel en que la Contraloría General advierte que el
decreto o resolución no se ajusta a las normas legales y constitucionales que regulan
la materia respectiva, o que la tramitación del acto adolece de vicios que afectan la
esencia de la decisión administrativa, no se toma razón del mismo y, mediante un
oficio, se representa la ilegalidad del acto, señalando las observaciones que se de-
tectaron. En ese evento, el decreto o resolución no puede continuar su tramitación y
por ende, no produce sus efectos, por lo que la autoridad deberá corregir los errores
encontrados o cambiar la decisión adoptada irregularmente.
El artículo 21 B de la ley N° 10.336, de organización y atribuciones de la Contraloría

General de la República, señala que con motivo de este control de legalidad, este or-
ganismo no puede evaluar los aspectos de mérito o de conveniencia de las decisiones
políticas o administrativas.
En atención a que un examen de legalidad de todos y cada uno de los decretos y re-
soluciones que día a día son dictados por las diferentes entidades públicas del país es,
en la práctica, una labor imposible de ejecutar, el ordenamiento jurídico ha regulado
la toma de razón como un trámite selectivo.
En efecto, el control preventivo de legalidad se realiza respecto de aquellos actos

administrativos que se estiman esenciales.
En ese sentido, la ley N° 10.336, de organización y atribuciones de la Contraloría Ge-

neral de la República, faculta al Contralor General para eximir a uno o más ministerios
o servicios públicos del trámite de toma de razón a los decretos o resoluciones que
esa autoridad no considere esenciales.
En otras palabras, deben someterse al trámite de toma de razón los actos adminis-
trativos firmados por el Presidente de la República y todos aquellos que no estén
expresamente eximidos de ese control de legalidad, ya sea por alguna norma expresa
o por el ejercicio de la facultad que el ordenamiento jurídico le entrega al Contralor
General.
143
A los actos administrativos que deben someterse al trámite de toma de razón se les
denomina, según corresponda, decretos afectos o resoluciones afectas. A los que
están eximidos de ese trámite, se les llama decretos exentos o resoluciones exentas,
según se trate de lo uno o lo otro.
De conformidad con el artículo 53 de la ley N° 18.695, Orgánica Constitucional de

Municipalidades, las resoluciones que dicten los municipios –entidades a cargo de la
administración local de cada comuna del país–, están exentas del trámite de toma
de razón29.
Por su parte, en el ejercicio de la facultad del Contralor General, en orden a eximir

ciertos actos administrativos del control preventivo de legalidad, dicha autoridad dic-
tó la resolución N° 1.600, de 2008, que “Fija normas sobre exención del trámite de
toma de razón”. De su análisis es posible determinar qué actos administrativos son
afectos y cuáles son exentos.
El hecho que un decreto o resolución sea exento no lo exime del cumplimiento de

otras medidas que disponga el Contralor General, en el ejercicio de sus atribuciones,
con el objeto de controlar la legalidad de los actos de la Administración y de hacer
efectivas las responsabilidades que procedan.
3. Función de auditoría.
Una segunda función encomendada a la Contraloría General es la realización de au-

ditorías, las que se efectúan con el objeto de velar por el cumplimiento de las normas
jurídicas, y de resguardar el patrimonio público y la probidad administrativa.
A través de las auditorías se evalúan los sistemas de control interno de los servicios y
entidades; se fiscaliza la aplicación de las disposiciones relativas a la administración
financiera del Estado, particularmente, las que se refieren a la ejecución de los esta-
dos financieros; se comprueba la veracidad de la documentación sustentatoria; se
verifica el cumplimiento de las normas estatutarias aplicables a los funcionarios, y se
formulan las proposiciones que sean adecuadas para subsanar los vacíos detectados.
29 Sin perjuicio de ello, las resoluciones que afecten a funcionarios municipales deberán registrarse en la Contraloría
General de la República, trámite distinto al de la toma de razón, que es aquel sobre el cual se refiere este apar-
tado.
144
Para el cumplimiento de esta función, la Contraloría General efectúa auditorías a los

servicios públicos y a las entidades sujetas a su fiscalización, formulando instruccio-
nes, medidas correctivas y proposiciones para subsanar los errores administrativos
que se detecten.
Las auditorías efectuadas por la Contraloría General se sujetan a un procedimiento

que se compone de tres etapas o fases fundamentales: en primer lugar, la fase de
planificación, luego una fase de ejecución, y finalmente la etapa de seguimiento30.
La etapa de planificación se refiere a la individualización de los servicios o entidades

que serán objeto de la auditoría en un periodo determinado, y a su vez contempla la
programación de cada auditoría.
La etapa de ejecución comprende la realización de las actividades establecidas res-

pecto de cada auditoría en particular –sea esta planificada, o bien, proveniente de la
demanda imprevisible, es decir, de aquellas fiscalizaciones no programadas original-
mente–, la confección del informe a que dé origen y su publicación.
La etapa de seguimiento consiste en la verificación o evaluación del cumplimiento de

las instrucciones, medidas correctivas y proposiciones, dispuestas por la Contraloría
General como resultado de las auditorías que efectúe.
a) Etapa de planificación.
La planificación es un proceso flexible de determinación y programación de las audi-
torías que considera, entre otros aspectos, los recursos disponibles, el plan estratégico
institucional y la información del entorno, de los poderes del Estado y de la sociedad
civil.
En ese sentido, esta etapa otorga relevancia a la participación ciudadana, pues las
organizaciones de la sociedad civil, así como cualquier persona o entidad, pueden
colaborar con la función de control externo realizada por la Contraloría General, me-
diante denuncias o sugerencias de fiscalización que aportan información, datos u
otros antecedentes que dan cuenta de las irregularidades o falencias de control que
adviertan en las actuaciones de los sujetos auditados.
30 Ese procedimiento se realiza en virtud de una metodología regulada por la resolución N° 20, de 2015, de la
Contraloría General de la República.
145
Dentro de esta fase, se definirá el periodo de ejecución de las auditorías, identificando

sus objetivos generales, materias, lapso a auditar y alcance geográfico, entre otros.
b) Etapa de ejecución
La ejecución de las auditorías se compone de tres fases: la preparación propiamente
tal, las actividades de auditoría y el cierre.
En la preparación se determina el plan de auditoría, el que debe considerar el equipo

que efectuará la auditoría, los objetivos de esta –en el que se detallan las materias,
finalidades y el alcance temporal de la misma– y el programa de pruebas.
Las actividades de auditoría se encuentran definidas en el plan de auditoría. A modo

de ejemplo, podrán evaluarse los sistemas, procedimientos y estructuras organizacio-
nales de control interno, con el objeto de detectar deficiencias o vacíos en ellos.
Dentro de los hitos relevantes de la etapa de ejecución se encuentran el preinforme

de auditoría, la comunicación de ese preinforme, la respuesta a ese preinforme, y la
comunicación del informe final de auditoría.
- El preinforme de auditoría.
En las auditorías efectuadas por la Contraloría General, una vez comunicada el acta
de cierre del programa de pruebas practicado en el servicio fiscalizado, se elabora el
preinforme de auditoría, documento que señala la normativa aplicable a la materia
auditada, los antecedentes generales, el alcance de la auditoría y la metodología
utilizada para llevar a cabo la fiscalización.
Bajo la denominación observaciones se identifican las eventuales infracciones, irregu-

laridades, deficiencias o vacíos detectados en la auditoría propiamente tal.
Ahora bien, en forma excepcional, en aquellas auditorías en que a lo largo de su rea-

lización no se han detectado observaciones o vacíos, la Contraloría General procede
a la elaboración del informe final de auditoría, al que nos referiremos más adelante.
- Comunicación del preinforme de auditoría.
El preinforme de auditoría se dirige por medios físicos o electrónicos al jefe de servicio

o a la autoridad superior de la entidad auditada, con copia al auditor interno.
146
Asimismo, se puede disponer su comunicación a cualquier otro organismo o intere-

sado que tenga la calidad de funcionario público, cuando contenga materias cuyo
conocimiento les corresponda.
El preinforme de auditoría tiene el carácter de reservado o confidencial, hasta la co-

municación del informe final de auditoría.
- Respuesta al preinforme de auditoría.
Una vez comunicado el preinforme de auditoría, cada uno de los destinatarios –esto
es, cada uno de los servicios sometidos a la fiscalización de la Contraloría General–,
deberá emitir una respuesta fundada, mediante la cual la entidad auditada formule
su defensa o los eventuales descargos que considere pertinentes en relación con las
observaciones que se le han formulado.
Si el organismo auditado no otorga respuesta dentro del plazo establecido para tal
efecto (diez días contados desde su recepción) podrá prescindirse de la misma para la
emisión del informe final de auditoría.
- Comunicación del informe final de auditoría.
Una vez cumplidas las formalidades y etapas precedentemente expuestas, corres-

ponde poner en conocimiento a la entidad fiscalizada del respectivo informe final de
auditoría. Dicha comunicación se dirige por medios físicos o electrónicos al jefe de
servicio o a la autoridad superior del auditado, con copia al auditor interno.
El informe final de auditoría solo podrá referirse a aquellas materias contenidas u

observadas en el preinforme de auditoría.
La entidad auditada podrá solicitar fundadamente a la Contraloría General la reconsi-

deración de las observaciones contenidas en el Informe Final, petición que podrá ser
acogida o desechada por esta última autoridad.
c) Etapa de seguimiento.
La etapa de seguimiento procede en aquellos casos en que la Contraloría General ha
dispuesto instrucciones, medidas correctivas o proposiciones respecto de las infrac-
ciones, irregularidades, deficiencias o vacíos detectados, y tiene por objeto verificar su
cumplimiento o realización por parte de la entidad sometida a su fiscalización.
147
De este modo, el equipo responsable de la auditoría dará inicio al seguimiento, a

partir del plazo dispuesto por el informe final de auditoría, a través de la constatación,
estudio y análisis de los antecedentes que existan sobre la materia.
Luego, en el caso de haber verificaciones en terreno y una vez concluidas las mismas,
se elaborará un Acta de Cierre de Seguimiento, la que será comunicada al organismo
auditado.
Verificado el cierre del seguimiento, se emitirá el Informe de Seguimiento, el que

se pronunciará sobre el cumplimiento de las instrucciones, la adopción de medidas
correctivas o la realización de las acciones propuestas adoptadas por el auditado.
En el evento que se acredite la realización de acciones que corrijan las infracciones,

irregularidades, deficiencias o vacíos detectados, las observaciones se considerarán
como subsanadas.
Por su parte, respecto de aquellas observaciones en que no se aporten antecedentes

que permitan acreditar que la infracción, irregularidad, deficiencia o vacío detectado
ha sido corregido, se indicarán las acciones que debe adoptar el organismo fiscali-
zado.
Si una observación se mantiene, pero el servicio auditado demuestra la realización de

acciones que permitan subsanarla, se dejará constancia de este hecho en el Informe
de Seguimiento y será considerado como antecedente para las futuras auditorías que
la Contraloría General efectúe.
4. Función contable.
Una tercera función de la Contraloría General es la contable o, más precisamente, la

de llevar la contabilidad general de la nación.
La contabilidad general de la nación tiene como finalidad generar información estruc-

turada y sistemática sobre los eventos económicos que modifican los recursos y las
obligaciones del Estado, y está destinada a apoyar el proceso de toma de decisiones
de los poderes del Estado, de las autoridades administrativas y de los órganos de
fiscalización, como también el conocimiento de la comunidad y de terceros interesa-
148
dos en la gestión del Estado. Para ello, consolida los registros contables que deben
efectuar los servicios, conforme a los principios y normas contables básicas y procedi-
mientos que ella determina.
De conformidad con el artículo 52 del decreto ley N° 1.263, de 1975, Orgánico de Ad-
ministración Financiera del Estado, corresponde a la Contraloría General, en cuanto al
control financiero del Estado, fiscalizar el cumplimiento de las disposiciones legales y
reglamentarias que dicen relación con la administración de los recursos del Estado y
efectuar auditorías para verificar la recaudación, percepción e inversión de sus ingre-
sos y de las entradas propias de los servicios públicos.
5. Función jurisdiccional.
La cuarta y última función de la Contraloría General es la de juzgar las cuentas de las

personas o funcionarios que tienen a su cargo fondos o bienes públicos, y de velar
por la legalidad de los ingresos y gastos y por la integridad del patrimonio estatal.
Este procedimiento jurisdiccional, que se encuentra regulado en el Título VII de la ley

N° 10.336 de organización y atribuciones de la Contraloría General, tiene por objeto
perseguir la responsabilidad civil de los funcionarios o exfuncionarios que hayan cau-
sado daño al patrimonio público.
149
CAPÍTULO IV
CONTROL
ADMINISTRATIVO A LA
Y OBSERVACIONES MÁS
FRECUENTES
1. Aspectos preliminares.
El control administrativo de la contratación pública que efectúa la Contraloría General

se realiza fundamentalmente mediante sus funciones jurídica y de auditoría.
En el ejercicio de su función jurídica, esa autoridad controla que los actos de la Ad-
ministración se ajusten a las normas constitucionales, legales y reglamentarias apli-
cables a la materia, tanto mediante su facultad de dictaminar como al momento de
efectuar el trámite de toma de razón.
En relación con su facultad dictaminadora, la Contraloría General interpreta las nor-

mas que regulan la contratación pública para aplicarlas de manera uniforme a casos
concretos. Lo anterior, genera una jurisprudencia de cumplimiento obligatorio para los
órganos de la Administración del Estado.
En lo relativo al trámite de toma de razón, la Contraloría General se pronuncia respec-

to a la legalidad de ciertos decretos y resoluciones referidos a la contratación pública
antes de que aquellos produzcan sus efectos.
Ahora bien, en atención al volumen de actos administrativos vinculados a la contrata-

ción pública que diariamente son dictados por diferentes autoridades en el territorio
nacional, el control preventivo de legalidad se efectúa respecto de algunos decretos y
resoluciones de conformidad con lo establecido en la resolución N° 1.600, de 2008,
de la Contraloría General.
Por aplicación de esa normativa, entonces, se encuentran afectos al trámite de toma

de razón los actos administrativos que se refieran a contrataciones para la adquisi-
ción o suministro de bienes muebles, de créditos, instrumentos financieros y valores
mobiliarios, cuando superen las 5.000 unidades tributarias mensuales31, para el caso
de que el contrato derive de una licitación pública, o bien, cuando superen las 2.500
unidades tributarias mensuales32 cuando el contrato proceda de una licitación privada
o de un trato directo.
31 Para ver un concepto de “unidad tributaria mensual”, consultar la nota al pie N° 14. Al 15 de mayo de 2017,
5.000 unidades tributarias mensuales equivalen, aproximadamente a US$ 347.575.
32 Para ver un concepto de “unidad tributaria mensual”, consultar la nota al pie N° 14. Al 15 de mayo de 2017,
2.500 unidades tributarias mensuales equivalen, aproximadamente a US$173.787.
153
Asimismo, se encuentran afectos al trámite de toma de razón los actos administrati-

vos que se refieran a contrataciones para la prestación de servicios cuando superen
las 5.000 unidades tributarias mensuales, para el caso de que el contrato derive de
una licitación pública, o bien, cuando superen las 2.500 cuando el contrato proceda
de una licitación privada o de un trato directo.
Por otra parte, en relación con el ejercicio de su función auditora, la Contraloría Ge-
neral efectúa controles a los servicios públicos y a las entidades sujetas a su fiscali-
zación, dentro de los cuales puede ser incluida una revisión de aspectos relativos a la
contratación pública.
2. Observaciones más frecuentes en materia

de compras públicas.
En el ejercicio de sus funciones jurídicas y de auditoría, la Contraloría General de la

República observa errores administrativos o incumplimientos al ordenamiento jurídico
en diferentes materias, entre las cuales se encuentran las vinculadas a la contratación
pública.
Si el error administrativo o el incumplimiento al ordenamiento jurídico es detectado

al momento de la toma de razón, el decreto o resolución, será representado y no pro-
ducirá efectos jurídicos. Asimismo, si la detección ocurre en el ejercicio de la función
auditora, la Contraloría General observa el error o incumplimiento correspondiente y
formula instrucciones, medidas correctivas o proposiciones para que sean subsanados.
En el continuo ejercicio de estas funciones, la Contraloría General ha detectado erro-

res o inobservancias en que los órganos administrativos incurren con cierta habitua-
lidad. A modo ilustrativo, se hará mención a algunos de aquellos que cometen las
entidades públicas.
a) En relación con los procesos de licitación públi-

ca y privada.
En lo relativo a las licitaciones pública y privada, se han identificado reiteradas falen-
cias en la definición de los criterios de evaluación establecidos para la selección de
las propuestas adjudicadas, así como en la aplicación de los criterios de evaluación
154
de una manera diferente a lo establecido en las bases administrativas que regularon

el proceso concursal.
En relación con el mismo tema, se ha observado la inexistencia o errores en la con-
fección de cuadros comparativos en los cuales se analice el resultado de la oferta
más conveniente para la entidad pública, y omisión de un acto que apruebe a los
integrantes de la comisión evaluadora de las licitaciones.
Asimismo, se han detectado ausencia de antecedentes que respalden, acrediten y

fundamenten la realización de licitaciones privadas, y existencia de retrasos y ante-
cedentes incompletos en la información disponible para proveedores en el sistema
informático de compras públicas.
En la ejecución de una auditoría se detectó que la entidad fiscalizada había requerido

la contratación de ciertos servicios por ítems o rubros específicamente determinados,
precisando que en el evento de que el servicio no estuviere establecido en el anexo
detallado por rubro, se consideraría aquel acordado entre las partes, previa cotización
del mismo.
En dicho contexto, se observó que tal circunstancia no resultaba procedente, por

cuanto establecer un mecanismo de selección de proveedores sobre la base de coti-
zaciones futuras, en que las empresas adjudicadas podían modificar su oferta inicial,
no se ajustaba al artículo 6° de la ley N° 19.886, en relación con los artículos 2°,
N° 17, y 41 del reglamento de compras públicas, conforme a los cuales el objetivo
de una licitación pública es seleccionar y aceptar una propuesta que, sujetándose a
los requisitos establecidos en las bases, sea la más conveniente a los intereses de la
entidad convocante.
En otro caso, se detectó que un organismo auditado no había efectuado la publica-

ción del cuadro de ofertas, circunstancia de que se apartaba de lo dispuesto en el ar-
tículo 30 del reglamento de compras públicas, que establece como regla general que
las ofertas deben ser enviadas por los oferentes y recibidas por la entidad licitante a
través del Sistema de Información de Compras y Contrataciones de la Administración.
En otra auditoría se observó que no existía un acta de proposición de adjudicación

que demostrara que efectivamente la comisión había aplicado los criterios de selec-
ción establecidos en las bases administrativas, por lo que se vulneraron los incisos
segundo y quinto del artículo 37 del reglamento de compras públicas.
155
En una oportunidad diferente, la Contraloría General observó que un determinado

órgano administrativo no había publicado en el Sistema de Información de Compras
y Contrataciones de la Administración los decretos de adjudicación de las licitaciones
que habían sido analizadas ni los contratos o convenios suscritos con los proveedores,
lo que contravino el artículo 57 del reglamento de compras públicas.
En relación con las licitaciones privadas, se detectó que un organismo auditado no

publicó en el Sistema de Información de Compras y Contrataciones de la Administra-
ción la correspondiente resolución o decreto fundado que dispone ese tipo de con-
tratación, de acuerdo a lo establecido en el artículo 57, letra c), N° 1, del reglamento
de compras públicas. Además, en algunos casos, no se elaboró el respectivo acto
administrativo, contraviniendo lo dispuesto en el artículo 44 del mismo reglamento.
b) En relación con las contrataciones mediante

trato directo.
En esta materia, unas de las prácticas más frecuentes en que incurren los órganos de
la Administración y que son observadas por la Contraloría General, son la invocación
errónea de la causal que habilitaría a la entidad a proceder mediante este excepcional
mecanismo de contratación, y la falta de antecedentes suficientes que acrediten una
causal correctamente invocada.
La detección de esos errores ocurren, generalmente, al momento del ejercicio de la

función de toma de razón, en todas aquellas contrataciones que de conformidad con
la resolución N° 1.600 de 2008, de la Contraloría General de la República, están afec-
tas a ese control preventivo de legalidad, y en el ejercicio de la función de auditoría
cuando por disposición de ese mismo acto administrativo, un decreto o resolución
relativo a la contratación pública está produciendo sus efectos, o los ha producido, y
no fue sometido al trámite de toma de razón por estar exento de ello.
Así, se han identificado compras por trato directo amparadas en una situación de
emergencia, urgencia o imprevisto calificado, sin que existan antecedentes fundados
que permitan justificar dicha condición.
Lo mismo ocurre con adquisiciones donde no se advierte que el proveedor contrata-
do sea el único capaz de proveer los bienes que se adquieren o los servicios que se
contratan.
Se ha detectado también la inexistencia de cotizaciones exigidas por la normativa de
compras públicas para ciertos casos de trato directo.
156
En particular, en una auditoría se comprobó que un organismo no había dictado los

decretos que fundamentaran la procedencia del trato directo como modalidad de
contratación, contraviniendo los artículos 10, 49 y 50 del reglamento de compras
públicas.
En otro caso, se detectó que un organismo había contratado a una sociedad para la
producción de un show artístico por CLP$5.890.50033, y que incluso le pagó esa cifra,
sin haber llevado a cabo un proceso licitatorio para tal efecto. La entidad creyó que
resultaba suficiente para proceder de esa manera publicar en el portal www.merca-
dopúblico.cl la orden de compra e indicar en ella que esa sociedad era la única que
podía prestar el servicio contratado.
En atención a lo expuesto, se le instruyó a ese servicio que la causal invocada debe

acreditarse y autorizarse mediante resolución fundada, la que debe publicarse en el
Sistema de Información de Compras y Contrataciones de la Administración, dentro de
las 24 horas siguientes de dictada, conforme lo prescriben los artículos 8° de la ley
N° 19.886 y 49 y 50 de su reglamento, circunstancias de que no habían ocurrido en
la especie.
Una auditoría distinta arrojó como observación que en un conjunto de contrataciones

directas realizadas por un organismo público, para la adquisición de textos de apoyo
a docentes, no se acreditó que se habían efectuado las tres cotizaciones que para ese
caso exigía la normativa de contratación pública, en el artículo 51 del reglamento.
c) En relación con la utilización de los convenios

marco.
Se ha detectado, en relación con esta materia, que algunas entidades de la Adminis-
tración celebran contrataciones públicas mediante trato directo respecto de bienes o
servicios que están en convenio marco, sin que se acredite la obtención de mejores
condiciones como para proceder de esa manera. Ese actuar vulnera el artículo 14 del
reglamento de compras públicas, que prescribe que si el catálogo del convenio marco
contiene el bien o servicio requerido, el organismo público deberá adquirirlo emitien-
do directamente al contratista respectivo una orden de compra, salvo que obtenga
directamente condiciones más ventajosas en los términos referidos en el artículo 15
de ese mismo reglamento.
33 Al 15 de mayo de 2017, CLP$5.890.500 equivalen, aproximadamente, a US$8.817.
157
En ese sentido, una auditoría efectuada a una entidad específica arrojó como resul-
tado que a pesar de existir un convenio marco vigente para la adquisición de pasajes
internacionales, estos fueron adquiridos por ese organismo mediante trato directo
y pagados en forma excepcional, transgrediendo lo dispuesto en el artículo 14 del
reglamento de compras públicas, toda vez que no acreditó en el transcurso de la audi-
toría que dio origen al correspondiente informe que se hubiera obtenido condiciones
más ventajosas para la celebración del contrato.
d) En relación con el Sistema de Información de

Compras y Contrataciones de la Administración.
En este ámbito se ha identificado la emisión de órdenes de compra y contratación de
bienes y servicios sin emplear los procedimientos de compras públicas que establece
la normativa.
En ese contexto, un organismo auditado emitió la orden de compra en soporte papel

al proveedor para la adquisición de seis computadores portátiles, por un monto total
de CLP$4.444.65034, sin que se hubiera empleado el portal www.mercadopublico.
cl, incumpliendo el artículo 18 de la ley de compras públicas que obliga a desarrollar
todo el proceso de adquisición y contratación de bienes y servicios, utilizando sola-
mente los sistemas electrónicos o digitales que establezca al efecto la Dirección de
Compras y Contratación Pública.
e) En relación con el principio de estricta sujeción

a las bases.
Algunas fiscalizaciones llevadas a cabo por la Contraloría General detectaron la
existencia de acuerdos posteriores a la celebración del contrato con la finalidad de
modificar los montos y plazos establecidos, beneficiando al proveedor adjudicado y
perjudicando a los otros oferentes, que realizaron sus propuestas con los montos y
plazos exigidos originalmente en las bases.
En tal sentido, se observó que un contrato de concesión celebrado por una entidad
auditada no se ajustó a lo dispuesto en las bases administrativas generales, en lo
relativo a la modificación de las etapas del proyecto que regulaba tal instrumento,
en atención a que los plazos ofertados fueron modificados de común acuerdo por las
partes, afectando con ello el principio de estricta sujeción a las bases, consagrado
34 Al 15 de mayo de 2017, CLP$4.444.650 equivalen, aproximadamente, a US$6.653.
158
en el artículo 10 de la ley N° 19.886. Ello, por cuanto en las bases que regulaban el
proceso de licitación, no se otorgaba a la entidad fiscalizada, la potestad de modificar
el contrato, no procediendo que dicho acuerdo de voluntades fuere alterado respecto
de su oferta inicial.
f) En relación con la transparencia que debe regir

todo proceso de licitación y en relación con la
libre concurrencia de los oferentes.
Tanto en el ejercicio de la función jurídica como en el de la función de auditoría, se
han identificado situaciones puntuales donde ha existido un direccionamiento de la
licitación, a través de la incorporación de exigencias específicas a los bienes, servicios
o a sus proveedores, solicitando, por ejemplo, contar con una cantidad mínima de
años de experiencia, con una cobertura geográfica innecesaria, ofertar productos de
una marca específica, y otras condiciones que constituyen desincentivos para nuevos
oferentes.
Sobre esta materia, un informe de auditoría observó que las bases administrativas de
una licitación establecían como requisitos para participar en la misma que la empresa
oferente contara, como mínimo, con dos años de experiencia en la respectiva región,
lo que se aparta del principio de libre concurrencia de los oferentes, sin perjuicio de
tener en cuenta que ese elemento pueda ser considerado como un criterio de evalua-
ción, en los términos señalados en el artículo 38 del reglamento de compras públicas.
g) En relación con la renovación de contratos.

En el ejercicio de sus funciones, la Contraloría General ha detectado en más de una
oportunidad, la suscripción de contratos por plazos indefinidos a través de cláusulas
de renovación automática. Asimismo, se observado la perpetuidad de esos contrato a
través de prórrogas sucesivas, las cuales atentan contra la libre concurrencia de nue-
vos oferentes ni permiten a las entidades públicas beneficiarse de eventuales ofertas
más convenientes en el mercado.
h) En relación con la fragmentación de las contra-

taciones.
Se ha observado que en ciertas ocasiones las entidades públicas contratantes frag-
mentan sus contrataciones con el solo objeto de variar el procedimiento de contrata-
ción, generalmente eludiendo la licitación pública, lo que vulnera el artículo 8° de la
ley de compras públicas y el artículo 13 de su reglamento.
159
CAPÍTULO V
INICIATIVAS DE LA
CONTRALORÍA GENERAL
DE LA REPÚBLICA PARA
FORTALECER
EL SISTEMA DE
Como se anotó en los capítulos II y III del presente libro, la Contraloría General de la
República es un órgano de la Administración del Estado, de carácter autónomo, cuyas
facultades y funciones se encuentran expresamente establecidas en la Constitución
Política de la República y en su ley de organización y atribuciones (ley N° 10.336).
Lo anterior no obsta a su deber de ejercer sus competencias conforme a los principios

generales de la organización administrativa; entre ellos, el principio de coordinación35.
En efecto, en la medida que constituye parte de la Administración del Estado, la Con-

traloría General debe cumplir sus cometidos coordinadamente con los demás órganos
públicos.
El principio de coordinación se materializa celebrando convenios de colaboración con

otros organismos administrativos, mediante los cuales se desarrollan acciones conjun-
tas de apoyo o asistencia en pos de un objetivo común, así como realizando reuniones
o ejecutando actividades que concentren medios y esfuerzos para dar cumplimiento al
deber de servicialidad del Estado.
De esta manera, la Contraloría General no solo cumple con el mandato constitucional

de ejercer un control preventivo de los actos de la Administración y fiscalizar la in-
versión de los fondos públicos, sino que además propende constantemente a generar
espacios de encuentro y colaboración con las entidades administrativas sujetas a su
control.
El desarrollo de este tipo acciones ha configurado un conjunto de prácticas recomen-

dables que han sido sistematizadas y promovidas en el Plan Estratégico institucional
para el periodo 2017-2020, lo que contribuye a la fiscalización del cuidado y buen
uso de los recursos públicos, y fortalece la transparencia, publicidad, eficiencia, efica-
cia y probidad en las contrataciones públicas.
35 En el ordenamiento jurídico chileno, el principio de coordinación para los órganos de la Administración del Estado
se encuentra establecido en los artículos 3° y 5° de la ley N° 18.575, Orgánica Constitucional de Bases Generales
de la Administración del Estado.
163
1. Creación del Centro de Estudios de la

Administración del Estado.
El Centro de Estudios de la Administración del Estado es una dependencia de la Con-

traloría General que busca fortalecer la buena administración a través de la formación
transversal de funcionarios y servidores de la Administración del Estado, estudiantes
y la sociedad civil.
En este contexto, a partir de 2016 se ha ejecutado un programa de formación para los

funcionarios públicos que ingresan a cualquiera de los organismos de la Administra-
ción del Estado, con el fin de que cuenten con los conocimientos necesarios para su
desempeño y se logre una mejora continua en la gestión pública.
El programa, denominado “Inducción a la Administración del Estado”, tiene por obje-

tivo comprender la importancia de la Administración Pública para el Estado moderno
a partir de sus bases normativas.
Dentro del temario que el programa aborda, tanto en su modalidad presencial como
en línea, se encuentran los módulos denominados Ley Nº 19.886 sobre Contratos
Administrativos de Suministro y Prestación de Servicios y Ley de Compras Públicas:
Análisis de Casos. El primero de ellos aborda el marco normativo chileno en materia
de compras públicas, mientras que el segundo genera un debate sobre casos concre-
tos que permitan a los destinatarios del curso aplicar lo visto de modo teórico en el
módulo anterior.
2. Realización de encuentros generales

con fiscales y directores jurídicos de
entidades públicas.
A partir de 2016, la Contraloría General ha invitado formalmente a sus dependen-

cias institucionales a funcionarios de los organismos públicos que son objetos de su
fiscalización, con el fin de informar, capacitar y generar canales de comunicación con
esas entidades.
Por regla general, esos funcionarios públicos son los abogados que ejercen la función
de director jurídico en esas entidades.
164
Los encuentros aludidos consisten en exposiciones acerca de temas normativos espe-

cíficos, a cargo de abogados de la División Jurídica de la Contraloría General, respecto
de los cuales esta institución ha detectado errores habituales o ha recibido consultas
reiteradas.
En el primero de esos encuentros, celebrado en noviembre de 2016, se expuso y se

generó una instancia de diálogo e información acerca de una causal específica que la
normativa de compras públicas ha regulado a propósito del trato directo como forma
de contratación excepcional.
En la ocasión no solo hubo referencias a las disposiciones legales y reglamentarias

que resultan aplicables, sino que además se expuso acerca de la jurisprudencia admi-
nistrativa que se ha generado sobre la materia, es decir, acerca de la interpretación
normativa que para determinados casos ha efectuado la Contraloría General, median-
te su función dictaminadora.
3. Difusión de un boletín jurídico con la

jurisprudencia administrativa relevante.
Desde hace varios años, la Contraloría General, mediante una sección especial de su
sitio electrónico, pone a disposición de los funcionarios públicos, y en general de la
ciudadanía, la jurisprudencia administrativa relevante que esa autoridad va generan-
do.
En atención a que esa herramienta no hacía especial mención a aquella jurispru-

dencia administrativa que precisara, modificara o dejara sin efecto criterios jurídicos
adoptados anteriormente, se estimó necesario elaborar un documento especial que
contuviera esa información.
En ese contexto, se elaboró un boletín jurídico que recoge en un solo instrumento la

jurisprudencia administrativa relevante que ha emanado de la Contraloría General
durante un mes específico y aquella que precise, modifique o deje sin efecto un de-
terminado oficio de esa autoridad.
El boletín jurídico es elaborado mensualmente y se remite a las casillas electrónicas

de un gran número de funcionarios públicos.
165
Esta práctica ha permitido informar oportunamente cierta jurisprudencia, disminuyen-

do por parte de los organismos públicos errores o faltas de cumplimiento en relación
con las materias ahí abordadas.
4. Elaboración de documentos de distribu-

ción masiva que propendan a informar
sobre los principios de la contratación
pública.
A partir de 2016, la Contraloría General ha trabajado en la elaboración de fichas que,

bajo el nombre de “Contraloría te explica”, abordan de modo sucinto un determinado
tema de relevancia jurídica.
Estos documentos informativos señalan el marco normativo de la materia tratada

y entregan breves apuntes de la jurisprudencia administrativa que se ha generado
respecto de esos temas.
La ficha “Contraloría te explica” se estructura en base a preguntas frecuentes, y a sus

correspondientes respuestas, escritas en un lenguaje claro y sencillo.
Lo anterior, por cuanto sus receptores no necesariamente son funcionarios públicos

capacitados profesionalmente para conocer esas materias de un modo práctico.
En tales fichas, se ha dado prioridad a materias de compras públicas. La primera de

esas fichas, por ejemplo, se denominó “El trato directo: cómo y cuándo recurrir a él”.
5. Promoción de una administración eficaz,

eficiente y económica de los recursos
públicos.
En el ejercicio de su función fiscalizadora de los ingresos y fondos fiscales, la Contra-

loría General efectúa un examen crítico y sistemático de todo o parte de la gestión de
una determinada entidad pública, con el propósito de verificar que se haya dado cum-
plimiento al principio de eficacia, eficiencia y economicidad (principio de las “3E”),
166
consagrado en los artículos 3° y 5° de la ley N° 18.575, Orgánica Constitucional de

Bases Generales de la Administración del Estado.
No obstante, ese estándar por cuyo cumplimiento vela la Contraloría General es tam-
bién una preocupación constante en el desarrollo de su gestión interna. Por ello, esa
autoridad ha adoptado el cumplimiento de ese principio como uno de sus objetivos
estratégicos institucionales, a objeto de constituir un referente para el sector público
en una administración eficaz (logro de metas), eficiente (uso óptimo de los recursos)
y económica (alcanzar objetivos con el mínimo costo).
Lo anterior implica que las funciones propias de ese organismo se realizan bajo el
estándar de las “3E”, se invierten los recursos presupuestarios de conformidad con
las definiciones estratégicas establecidas por la institución, se transparenta la gestión
presupuestaria y se aumenta la interoperabilidad de la información de los sistemas
computacionales.
6. Publicación en la página web institucio-

nal de un informe mensual de gestión
presupuestaria institucional.
Para el periodo 2017-2020, la Contraloría General ha adoptado, entre otros, los ob-
jetivos de promoción de la probidad y de difusión de su labor.
En lo relacionado a la contratación pública, la Contraloría General pone a disposición
de la ciudadanía, mediante su portal electrónico institucional, la información sobre los
contratos y sus modificaciones suscritos para el suministro de bienes muebles, para
la prestación de servicios, para la ejecución de acciones de apoyo y para la ejecu-
ción de obras, y las contrataciones de estudios, asesorías y consultorías relacionadas
con proyectos de inversión36. Asimismo, permite el acceso a sus informes de gestión
presupuestaria institucional, que se refieren a la ejecución global de sus ingresos y
gastos37. En particular, se informa acerca del presupuesto vigente anual, de la ejecu-
ción del mes reportado, de la ejecución acumulada incluyendo el mes reportado y de
los porcentajes de ejecución considerando el devengo en relación con el presupuesto
vigente por cada uno de los subtítulos.
36 https://www.contraloria.cl/portalweb/web/cgr/contrataciones
37 https://www.contraloria.cl/portalweb/web/cgr/presupuesto
167
PREGLED JAVNE
NABAVE. USPOREDNA
STUDIJA ČILEANSKOG
I HRVATSKOG ISKUSTVA.
POGLAVLJE I
SUSTAV JAVNE NABAVE

PREGLED JAVNE NABAVE. USPOREDNA STUDIJA ČILEANSKOG I HRVATSKOG ISKUSTVA.
1. Koncept ugovaranja.
U Republici Hrvatskoj pravila o postupku javne nabave koji provodi javni ili sektorski
naručitelj, ili drugi subjekt u slučajevima određenim ovim Zakonom, radi sklapanja
ugovora o javnoj nabavi robe, radova ili usluga, okvirnog sporazuma te provedbe pro-
jektnog natječaja određena su Zakonom o javnoj nabavi (dalje u tekstu: ZJN).
Odredbe ZJN-a su prilagođene relevantnoj EU regulativi, odnosno usklađene su sa

sljedećim propisima Europske unije:
1. Direktivom 2014/24/EU Europskog parlamenta i Vijeća od 26. veljače

2014. o javnoj nabavi i o stavljanju izvan snage Direktive 2004/18/EZ (SL
L 94, 28. 3. 2014.),
2. Direktivom 2014/25/EU Europskog parlamenta i Vijeća od 26. veljače

2014. o nabavi subjekata koji djeluju u sektoru vodnog gospodarstva,
energetskom i prometnom sektoru te sektoru poštanskih usluga i stavl-
janju izvan snage Direktive 2004/17/EZ (SL L 94, 28. 3. 2014.),
3. Direktivom Vijeća 89/665/EEZ od 21. prosinca 1989. o usklađivanju zako-

na i drugih propisa u odnosu na primjenu postupaka kontrole na skla-
panje ugovora o javnoj nabavi robe i javnim radovima (SL L 395, 30. 12.
1989.),
4. Direktivom Vijeća 92/13/EEZ od 25. veljače 1992. o usklađivanju zakona

i drugih propisa o primjeni pravila Zajednice u postupcima nabave subje-
kata koji djeluju u sektoru vodnoga gospodarstva, energetskom, promet-
nom i telekomunikacijskom sektoru (SL L 76, 23. 3. 1992.),
5. člancima 2., 12. i 13. Direktive 2009/81/EZ Europskog parlamenta i Vijeća

od 13. srpnja 2009. o usklađivanju postupaka nabave za određene ugo-
vore o radovima, ugovore o nabavi robe i ugovore o uslugama u području
obrane i sigurnosti koje sklapaju javni naručitelji ili naručitelji te izmje-
nama i dopunama Direktiva 2004/17/EZ i 2004/18/EZ (SL L 216, 20. 8.
2009.).
173
2. Vrste ugovora prema subjektu nabave.
Prema ZJN, javna nabava je nabava putem ugovora o javnoj nabavi robe, radova ili
usluga koje nabavlja jedan ili više naručitelja od gospodarskih subjekata koje su ti
naručitelji odabrali, bez obzira na to jesu ili roba, radovi ili usluge namijenjene javnoj
svrsi.
Općenito, ugovor o javnoj nabavi je naplatni ugovor, sklopljen u pisanom obliku iz-
među jednog ili više gospodarskih subjekata i jednog ili više naručitelja, čiji je pred-
met izvođenje radova, isporuka robe ili pružanje usluga.
U Republici Hrvatskoj postoje tri osnovne vrste ugovora:
a) Ugovor o javnoj nabavi robe

Ugovor o javnoj nabavi robe je ugovor čiji je predmet kupnja, lizing, najam, zakup ili
kupnja na otplatu, s mogućnošću ili bez mogućnosti kupnje robe, a koji može obuh-
vaćati postavljanje i instalaciju robe kao sporedni predmet.
b) Ugovor o javnoj nabavi radova

Ugovor o javnoj nabavi radova je ugovor čiji je predmet:
- izvođenje ili projektiranje i izvođenje radova vezanih uz jednu ili više dje-
latnosti određenih Zakonom, ili
- izvođenje ili projektiranje i izvođenje posla, ili
- realizacija posla u skladu sa zahtjevima koje je odredio javni naručitelj
koji ima odlučan utjecaj na vrstu ili projektiranje posla.
c) Ugovor o javnoj nabavi usluga

Ugovor o javnoj nabavi usluga je ugovor čiji je predmet pružanje usluga osim onih
iznimno određenih Zakonom.
174
3. Zakonski okvir.
Zakonski okvir koji uređuje sustav javne nabave u Republici Hrvatskoj sastoji se od
općih i posebnih propisa.
Opće propise čine:

1. Zakon o javnoj nabavi (Narodne novine br. 120/2016).
Ovaj Zakon uređuje postupke ugovaranja javne nabave i zaključivanja ok-

virnih sporazuma za nabavu robe, radova i usluga, nadležnosti Središnjeg
tijela državne uprave zaduženog za sustav javne nabave i zakonsku zaš-
titu vezano uz postupke javne nabave.
2. Zakon o koncesijama (Narodne novine br. 143/2012).
Ovaj Zakon uređuje postupke za dodjelu ugovaranje i trajanje koncesija,

zakonsku zaštitu postupaka dodjele koncesija, politiku koncesija i druga
pitanja povezana s koncesijama.
3. Zakon o javno-privatnom partnerstvu (Narodne novine 78/2012 i

154/2014).
Ovim se Zakonom utvrđuje postupak predlaganja i odobravanja prijedloga

projekata javno-privatnog partnerstva, praćenja provedbe javno-privatnih
partnerskih projekata, sadržaja ugovora o javno-privatnom partnerstvu i
drugih važnih pitanja te nadležnosti Agencija za ulaganja i konkurentnost
u provedbi Zakona.
4. Zakon o Državnoj komisiji za kontrolu postupaka javne nabave (Narodne

novine br. 18/2013, 127/2013 i 74/2014).
Zakon o Državnoj komisiji za kontrolu postupaka javne nabave uređuje

nadležnost Državne komisije za kontrolu postupaka javne nabave (u dal-
jnjem tekstu: DKOM), njegovu odgovornost, unutarnju organizaciju, ustro-
jstvo i plaće članova DKOM-a, metode odlučivanja, izvješćivanje o radu
DKOM-a i obvezu objavljivanja, te druga pitanja vezana uz rad Državne
komisije.
175
Posebni propisi u području javne nabave robe, radova

i usluga:
1. Uredba o načinu izrade i postupanju s dokumentacijom za nadmetanje i
ponudama (Narodne novine br. 10/2012).
Ovom Uredbom uređuje se sadržaj, način izrade, postupanje s dokumen-

tacijom za nadmetanje i druga pitanja u vezi s dokumentacijom za nad-
metanje, način određivanja minimalnih razina sposobnosti, sadržaj, način
izrade i postupanje s ponudama, postupak zaprimanja ponuda, javnog
otvaranja ponuda i sadržaj zapisnika o javnom otvaranju ponuda, pos-
tupak pregleda i ocjene ponuda i sadržaj zapisnika o pregledu i ocjeni
ponuda, sadržaj zapisnika o ocjeni zahtjeva za sudjelovanje u ograniče-
nom postupku javne nabave, pregovaračkom postupku javne nabave s
prethodnom objavom i u natjecateljskom dijalogu, sadržaj zapisnika o
pregledu i ocjeni inicijalnih i/ili konačnih ponuda u pregovaračkom pos-
tupku javne nabave bez prethodne objave te pojedinosti vezane za ele-
ktronički prijenos i dostavu ponuda, zahtjeva za sudjelovanje, planova i
projekata.
2. Uredba o nadzoru nad provedbom Zakona o javnoj nabavi (Narodne novi-

ne br. 10/2012).
Ovom Uredbom uređuju se ovlasti središnjeg tijela državne uprave nadlež-

nog za sustav javne nabave (dalje u tekstu: Ministarstvo gospodarstva),
način postupanja i druga bitna pitanja u vezi nadzora nad provedbom
Zakona o javnoj nabavi (dalje u tekstu: Zakon) i podzakonskih propisa u
području javne nabave.
3. Pravilnik o izobrazbi u području javne nabave (Narodne novine br. 06/2012

i 125/2014).
Ovim Pravilnikom propisuju se način pripreme i provedbe izobrazbe u

području javne nabave te uvjeti za izdavanje i obnavljanje certifikata u
području javne nabave.
176
4. Uredba o javnoj nabavi za potrebe obrane i sigurnosti (Narodne novine br.

89/2012 i 145/2014).
Ovom se Uredbom utvrđuju postupci nabave koji se provode u svrhu skla-

panja ugovora o javnoj nabavi koji su prema propisima Republike Hrvats-
ke određeni kao klasificirani, kao i ugovora čije izvršenje temeljem zakona
ili drugih propisa Republike Hrvatske zahtijeva primjenu mjera informaci-
jske sigurnosti.
5. Pravilnik o javnoj nabavi u diplomatskim misijama i konzularnim ure-

dima Republike Hrvatske u inozemstvu (Narodne novine br. 22/2012 i
28/2014).
Ovim Pravilnikom uređuju se uvjeti i postupci sklapanja ugovora i izda-

vanja narudžbenica za javnu nabavu (u daljnjem tekstu: postupak skla-
panja ugovora) usluga, robe i radova u diplomatskim misijama i konzu-
larnim uredima Republike Hrvatske u inozemstvu, a čija je procijenjena
vrijednost manja od 900.000,00 kn za robu i usluge, odnosno manja od
3.500.000,00 za radove.
6. Pravilnik o mjerilima koja se koriste u postupcima javne nabave vozila za

cestovni prijevoz (Narodne novine br. 11/2014).
Ovim Pravilnikom propisuju se mjerila koja su naručitelji u smislu propisa

kojim se uređuje javna nabava dužni uzimati u obzir u postupcima javne
nabave pri kupnji vozila za cestovni prijevoz.
177
4. Postupci javne nabave.
Zakonski okvir koji uređuje područje javne nabave i postupke javne nabave u Republi-
ci Hrvatskoj može se prikazati na sljedeći način:
POSTUPCI JAVNE NABAVE:

1. Otvoreni postupak.
(Članak 85., točka 1. i Članci 87., 88. i 89. ZJN-a).
Otvoreni postupak je postupak javne nabave u kojem svaki zainteresirani

gospodarski subjekt može dostaviti ponudu. Javni naručitelj koji namje-
rava dodijeliti ugovor o javnoj nabavi u otvorenom postupku obvezan je
objaviti poziv na nadmetanje. Otvoreni postupak započinje danom slanja
poziva na nadmetanje u Elektronički oglasnik javne nabave .
2. Ograničeni postupak.
(Članak 85., točka 2 i Članci 90. – 93. ZJN-a).
U ograničenom postupku javni naručitelj koji namjerava dodijeliti ugovor

o javnoj nabavi obvezan je objaviti poziv na nadmetanje i svaki zaintere-
sirani gospodarski subjekt može dostaviti zahtjev za sudjelovanje u roku
za dostavu zahtjeva.
- Javni naručitelj na temelju uvjeta iz dokumentacije o nabavi ocjenjuje
pravodobno dostavljene zahtjeve za sudjelovanje te o tome sastavlja
zapisnik.
- Javni naručitelj može ograničiti broj sposobnih natjecatelja koje će
pozvati na dostavu ponuda.
- Javni naručitelj obvezan je natjecateljima koji neće biti pozvani na
dostavu ponude dostaviti odluku o nedopustivosti sudjelovanja.
- Sadržaj, način izrade i dostave zapisnika o ocjeni zahtjeva za sudjelo-
vanje propisuje čelnik središnjeg tijela državne uprave nadležnog za
politiku javne nabave, pravilnikom.
Ponudu mogu dostaviti samo oni natjecatelji koje javni naručitelj pozove
na dostavu ponude.
178
3. Natjecateljski postupak uz pregovore.

(Članak 85., točka 3, Članak 86., par. 3., Članak 87., par. 2., članci 94. –
103.).
Javni naručitelj smije koristiti natjecateljski postupak uz pregovore za na-

bavu radova, robe ili usluga ako:
- se potrebama javnog naručitelja ne može udovoljiti bez prilagodbe
lako dostupnih rješenja, ili
- uključuju projektiranje ili inovativna rješenja, ili
- se ugovor ne može dodijeliti bez prethodnih pregovora zbog speci-
fičnih okolnosti koje se odnose na prirodu, složenost ili na pravne i
financijske uvjete ili s njima povezanih rizika, ili
- javni naručitelj ne može s dovoljnom preciznošću utvrditi tehničke
specifikacije s obzirom na norme, Europsku tehničku ocjenu, zajed-
ničku tehničku specifikaciju ili tehničku referenciju u smislu točaka od
2. do 5. Priloga VII. ovoga Zakona, ili
- su u prethodno provedenom otvorenom ili ograničenom postupku sve
ponude bile nepravilne ili neprihvatljive.
Javni naručitelj koji namjerava dodijeliti ugovor o javnoj nabavi u natjeca-

teljskom postupku uz pregovore obvezan je objaviti poziv na nadmetanje.
Iznimno, u slučaju da su, u prethodno provedenom otvorenom ili ogra-

ničenom postupku sve ponude bile nepravilne ili neprihvatljive javni na-
ručitelj nije obvezan objaviti poziv na nadmetanje ako u taj postupak
pozove samo ponuditelje koji su prethodno sudjelovali u otvorenom ili
ograničenom postupku i koji zadovoljavaju kriterije za kvalitativni odabir
gospodarskog subjekta te koji su tijekom prethodnog postupka dostavili
ponude u skladu s formalnim zahtjevima postupka javne nabave.
Javni naručitelj obvezan je u dokumentaciji o nabavi, uz kriterije za kvali-

tativni odabir gospodarskog subjekta, odrediti:
- predmet nabave opisujući svoje potrebe i tražene značajke robe, rado-
va ili usluga
179
- kriterije za odabir ponude, i

- koji elementi iz opisa čine minimalne zahtjeve koje sve ponude tre-
baju zadovoljiti.
Informacije u dokumentaciji o nabavi moraju biti dovoljno jasne i precizne

kako bi gospodarski subjekti mogli prepoznati prirodu i opseg nabave te
odlučiti hoće li podnijeti zahtjev za sudjelovanje.
Također, važno je naglasiti da u natjecateljskom postupku uz pregovore

svaki zainteresirani gospodarski subjekt može dostaviti zahtjev za sudje-
lovanje u roku za dostavu zahtjeva.
Javni naručitelj na temelju uvjeta iz dokumentacije o nabavi ocjenjuje

pravodobno dostavljene zahtjeve za sudjelovanje te o tome sastavlja za-
pisnik. Javni naručitelj može ograničiti broj sposobnih natjecatelja koje
će pozvati na dostavu inicijalnih ponuda, a također je obvezan natjecate-
ljima koji neće biti pozvani na dostavu inicijalne ponude dostaviti odluku
o nedopustivosti sudjelovanja te inicijalnu ponudu mogu dostaviti samo
oni natjecatelji koje javni naručitelj pozove na dostavu inicijalne ponude.
Javni naručitelj pregovara o inicijalnim i svim sljedećim ponudama s po-

nuditeljima kako bi poboljšali njihov sadržaj, osim u slučaju konačne po-
nude, te o tome sastavlja zapisnik. O minimalnim zahtjevima i kriterijima
za odabir ponude iz dokumentacije o nabavi nije dopušteno pregovarati.
Iznimno, javni naručitelj može dodijeliti ugovor o javnoj nabavi na temelju
inicijalnih ponuda, bez vođenja pregovora, ako je takvu mogućnost pred-
vidio u pozivu na nadmetanje. Sadržaj, način izrade i dostave zapisnika o
vođenju pregovora propisuje čelnik središnjeg tijela državne uprave nad-
ležnog za politiku javne nabave, pravilnikom.
Javni naručitelj obvezan je osigurati jednako postupanje prema svim po-

nuditeljima tijekom pregovora te ne smije pružati informacije na diskrimi-
nirajući način kojim bi se moglo pogodovati pojedinim ponuditeljima na
štetu drugih.
Javni naručitelj može pregovore provoditi u uzastopnim fazama kako bi

se smanjio broj ponuda o kojima treba pregovarati, primjenjujući kriterije
za odabir ponude navedene u pozivu na nadmetanje ili u dokumentaciji o
180
nabavi. U slučaju da javni naručitelj pregovore vodi u uzastopnim fazama

on je obvezan u pozivu na nadmetanje ili dokumentaciji o nabavi odrediti
hoće li koristiti tu mogućnost. Također je obvezan ponuditeljima koji neće
biti pozvani u sljedeću fazu postupka dostaviti odluku o odbijanju ponu-
de.
Javni naručitelj obvezan je u pisanom obliku istodobno obavijestiti sve

ponuditelje čije ponude nisu odbijene o svim izmjenama tehničkih spe-
cifikacija ili druge dokumentacije o nabavi, osim onih koje predstavljaju
minimalne zahtjeve, te omogućiti da ponuditelji imaju dovoljno vremena
za pripremu i ponovno podnošenje izmijenjenih ponuda, ako je potrebno.
Javni naručitelj obvezan je preostale ponuditelje obavijestiti o zaključenju

pregovora te odrediti jedinstveni rok za podnošenje konačnih ponuda te
je obvezan provjeriti jesu li konačne ponude u skladu s minimalnim zaht-
jevima iz dokumentacije o nabavi, ocijeniti konačne ponude te na temelju
kriterija za odabir ponude dodijeliti ugovor.
4. Natjecateljski dijalog.
(Članak 85., točka 4., Članak 86., par. 4. i Članci 104. – 116.).
Javni naručitelj koji namjerava dodijeliti ugovor o javnoj nabavi u natje-

cateljskom dijalogu obvezan je objaviti poziv na nadmetanje. Iznimno,
u slučaju da su, u prethodno provedenom otvorenom ili ograničenom
postupku sve ponude bile nepravilne ili neprihvatljive javni naručitelj nije
obvezan objaviti poziv na nadmetanje ako u taj postupak pozove samo
ponuditelje koji su prethodno sudjelovali u otvorenom ili ograničenom
postupku i koji zadovoljavaju kriterije za kvalitativni odabir gospodarskog
subjekta te koji su tijekom prethodnog postupka dostavili ponude u skla-
du s formalnim zahtjevima postupka javne nabave.
Javni naručitelj obvezan je u pozivu na nadmetanje ili opisnoj dokumen-

taciji navesti svoje potrebe i zahtjeve, odrediti kriterije za odabir ponude
te indikativni vremenski okvir.
U natjecateljskom dijalogu svaki zainteresirani gospodarski subjekt može

dostaviti zahtjev za sudjelovanje u roku za dostavu zahtjeva. Javni na-
ručitelj na temelju uvjeta iz dokumentacije o nabavi ocjenjuje pravodobno
181
dostavljene zahtjeve za sudjelovanje te o tome sastavlja zapisnik, može

ograničiti broj sposobnih natjecatelja koje će pozvati na sudjelovanje u
dijalogu. obvezan je natjecateljima koji neće biti pozvani na sudjelovanje
u dijalogu dostaviti odluku o nedopustivosti sudjelovanja.
U dijalogu mogu sudjelovati samo oni natjecatelji koje javni naručitelj po-
zove na dijalog.
Javni naručitelj s odabranim natjecateljima započinje dijalog s ciljem pro-

nalaženja i utvrđivanja jednog ili više rješenja koja najbolje udovoljavaju
njegovim potrebama te o tome sastavlja zapisnik. Tijekom dijaloga javni
naručitelj može s odabranim natjecateljima razmotriti sve značajke naba-
ve, s time da mora osigurati jednako postupanje prema svim sudionicima,
a posebice ne smije davati informacije na diskriminirajući način kojima bi
se moglo pogodovati pojedinim sudionicima u odnosu na druge. Sadržaj,
način izrade i dostave zapisnika o vođenju dijaloga propisuje čelnik sre-
dišnjeg tijela državne uprave nadležnog za politiku javne nabave, pravilni-
kom.
Javni naručitelj provodi dijalog sve dok ne utvrdi jedno ili više rješenja
koja mogu zadovoljiti njegove potrebe, a sudionicima koji neće biti pozva-
ni u sljedeću fazu dijaloga obvezan je dostaviti odluku o odbijanju rješen-
ja, dok je preostale sudionike obvezan obavijestiti o zaključenju dijaloga
te ih istodobno pozvati da dostave konačne ponude na temelju jednog ili
više rješenja predstavljenih i pobliže objašnjenih tijekom dijaloga.
U natjecateljskom dijalogu kriterij za odabir ponude je isključivo najbolji

omjer cijene i kvalitete. Nakon ocjene konačnih ponuda javni naručitelj
može voditi pregovore s ponuditeljem za kojeg je utvrdio da je podnio po-
nudu koja predstavlja najbolji omjer cijene i kvalitete, kako bi se potvrdile
financijske obveze ili drugi uvjeti sadržani u ponudi utanačivanjem uvjeta
ugovora, pod uvjetom da to nema učinak materijalne izmjene osnovnih
značajki ponude ili javne nabave, uključujući potrebe i zahtjeve utvrđene
u pozivu na nadmetanje ili u opisnoj dokumentaciji te da se ne narušava
tržišno natjecanje niti uzrokuje diskriminaciju.
182
5. Partnerstvo za inovacije.
(Članak 85., točka 5., Članak 87., točka 1., Članci 117. – 130.).
Partnerstvo za inovacije teži razvoju inovativne robe, usluga ili radova te

njihovoj naknadnoj nabavi, pod uvjetom da su u skladu s razinama izved-
be i maksimalnim troškovima dogovorenima između javnog naručitelja i
sudionika. Javni naručitelj koji namjerava dodijeliti ugovor o javnoj nabavi
u partnerstvu za inovacije obvezan je objaviti poziv na nadmetanje.
Javni naručitelj obvezan je u dokumentaciji o nabavi odrediti potrebe za

inovativnom robom, uslugom ili radovima i navesti koji elementi iz opi-
sa čine minimalne zahtjeve koje sve ponude trebaju zadovoljiti. Podaci u
dokumentaciji o nabavi moraju biti dovoljno jasni i precizni kako bi gos-
podarski subjekti mogli prepoznati prirodu i opseg traženog rješenja te
odlučiti hoće li podnijeti zahtjev za sudjelovanje. Javni naručitelj obvezan
je u dokumentaciji o nabavi odrediti na koji će se način urediti prava inte-
lektualnog vlasništva i može uspostaviti partnerstvo za inovacije s jednim
ili više partnera, provodeći odvojene aktivnosti istraživanja i razvoja.
U partnerstvu za inovacije svaki zainteresirani gospodarski subjekt može

dostaviti
zahtjev za sudjelovanje u roku za dostavu zahtjeva. Javni naručitelj na

temelju uvjeta iz dokumentacije o nabavi ocjenjuje pravodobno dostavlje-
ne zahtjeve za sudjelovanje te o tome sastavlja zapisnik., može ograničiti
broj sposobnih natjecatelja koje će pozvati na sudjelovanje u partnerstvu,
te je obvezan natjecateljima koji neće biti pozvani na sudjelovanje u part-
nerstvu dostaviti odluku o nedopustivosti sudjelovanja.
Partnerstvo za inovacije strukturirano je u uzastopnim fazama, poštujući

redoslijed koraka u procesu istraživanja i inovacija koji mogu uključiti
proizvodnju robe, pružanje usluga ili dovršenje radova. U postupku part-
nerstva za inovacije utvrđuju se privremeni ciljevi koje partneri trebaju
ostvariti u pojedinoj fazi te plaćanje naknade u odgovarajućim obroci-
ma. Na osnovi tih ciljeva javni naručitelj nakon svake faze može raskinuti
partnerstvo za inovacije ili, u slučaju partnerstva za inovacije s nekoliko
partnera, smanjiti broj partnera raskidanjem pojedinačnih ugovora, pod
183
uvjetom da je to naveo u dokumentaciji o nabavi, kao i uvjete za njihovo

korištenje.
Inicijalnu ponudu mogu dostaviti samo oni natjecatelji koje javni naruči-
telj pozove na dostavu inicijalne ponude.
Osim ako je drukčije određeno u poglavlju 6. Zakona o javnoj nabavi

(Partnerstvo za inovacije), javni naručitelj pregovara o inicijalnim i svim
sljedećim ponudama s ponuditeljima kako bi poboljšali njihov sadržaj,
osim u slučaju konačne ponude, te o tome sastavlja zapisnik. O minimal-
nim zahtjevima i kriterijima za odabir ponude iz dokumentacije o nabavi
nije dopušteno pregovarati. Sadržaj, način izrade i dostave zapisnika o
vođenju pregovora propisuje čelnik središnjeg tijela državne uprave nad-
ležnog za politiku javne nabave, pravilnikom.
Javni naručitelj obvezan je osigurati jednako postupanje prema svim po-

nuditeljima tijekom pregovora te ne smije pružati informacije na diskrimi-
nirajući način kojima bi se moglo pogodovati pojedinim ponuditeljima na
štetu drugih.
Javni naručitelj pri odabiru natjecatelja posebno primjenjuje kriterije koji
se odnose na sposobnost natjecatelja u području istraživanja i razvoja
te razvoju i provedbi inovativnih rješenja. Samo oni gospodarski subjekti
koje javni naručitelj pozove slijedom svoje ocjene zatraženih informacija
mogu dostaviti istraživačke i inovativne projekte kojima je cilj udovoljiti
potrebama koje je naveo javni naručitelj, a koja postojeća rješenja ne za-
dovoljavaju.
U partnerstvu za inovacije kriterij za odabir ponude je isključivo najbolji

omjer cijene i kvalitete.
6. Pregovarački postupak bez prethodne objave poziva na nadmetanje.

(Članak 85., točka 6., Članak 86., par. 5. i Članci 131. – 142.).
(1) Javni naručitelj smije koristiti pregovarački pos-

tupak bez prethodne objave poziva na nadmetanje
za dodjelu ugovora o javnoj nabavi:
1. ako nije podnesena nijedna ponuda ili nijedna prikladna ponuda u otvo-
renom ili ograničenom postupku, ili nijedan zahtjev za sudjelovanje, ili
184
nijedan prikladan zahtjev za sudjelovanje u ograničenom postupku, pod

uvjetom da početni ugovorni uvjeti iz otvorenog ili ograničenog postupka
nisu bitno izmijenjeni
2. ako samo određeni gospodarski subjekt može izvoditi radove, isporučiti

robu ili pružiti usluge iz bilo kojeg od sljedećih razloga:
a) cilj nabave je stvaranje ili stjecanje jedinstvenog umjetničkog djela ili
umjetničke izvedbe
b) nepostojanje tržišnog natjecanja iz tehničkih razloga, ili
c) zbog zaštite isključivih prava, uključujući prava intelektualnog vlasniš-
tva.
3. u onoj mjeri u kojoj je to prijeko potrebno ako, iz razloga iznimne žurnosti

izazvane događajima koje javni naručitelj nije mogao predvidjeti, nije mo-
guće pridržavati se rokova propisanih za otvorene ili ograničene postupke
ili natjecateljske postupke uz pregovore, s time da okolnosti na koje se
poziva javni naručitelj za opravdanje iznimne žurnosti ne smiju ni u kojem
slučaju biti uzrokovane njegovim postupanjem.
(2) Prethodno navedeni razlozi mogu se primijeniti

samo ako ne postoji razumna alternativa ili zam-
jena, a nepostojanje tržišnog natjecanja nije re-
zultat namjere da se određenom gospodarskom
subjektu neopravdano da prednost ili ga se stavi
u nepovoljan položaj.
Uz navedene postupke javne nabave, ZJN također regulira:
- TEHNIKE I INSTRUMENTE ZA ELEKTRONIČKU I ZBIRNU NABAVU,

S Posebnim naglaskom na:
- Okvirni sporazum (ZJN, Čl. 146. – 153.)
Okvirni sporazum je sporazum između jednog ili više naručitelja i jednog ili više gos-
podarskih subjekata čija je svrha utvrđivanje uvjeta pod kojima se dodjeljuju ugovori
tijekom određenog razdoblja posebno u pogledu cijene i prema potrebi predviđenih
količina.
185
Naručitelj može sklapati okvirne sporazume primjenom postupaka propisanih ZJN,

osim kod pregovaračkog postupka bez prethodne objave poziva na nadmetanje na
temelju uvjeta posebno određenim u ZJN.
ZJN također uređuje:
- POSEBNE REŽIME NABAVE, koji uređuju pravila za:
- društvene i druge posebne usluge (ZJN, Čl. 323. – 326.),

podrazumijevaju:
- dodjelu ugovora za društvene i druge posebne usluge
- objavu obavijesti
- načela dodjele ugovora za društvene i druge posebne usluge te
- rezervirane ugovore za određene usluge.
- projektni natječaji (ZJN, Čl.. 327. – 331.), uređuje:

- područje primjene
- obavijesti
- pravila o organiziranju projektnih natječaja i odabiru sudionika
- sastav ocjenjivačkog suda te
- odluke ocjenjivačkog suda.
Iako su obveznici javne nabave u Republici Hrvatskoj pri zaključivanju ugovora o

javnoj nabavi robe, usluga i radova obvezni primjenjivati pravila o javnoj nabavi, pos-
toje situacije u kojima se ta pravila ne primjenjuju.
- Prema ZJN (Članci 29.-38.), postoje IZUZEĆA OD PRIMJENE pravila

kao što su:
• Opća izuzeća
• Posebna izuzeća za javne naručitelje
• Posebna izuzeća za sektorske naručitelje
186
• Posebne situacije te
• Obrana i sigurnost.
Također je određeno kada se ZJN NE PRIMJENJUJE. Prema ZJN (Članci 12.-15.), to

se odnosi na slučajeve jednostavne nabave, odnosno nabave ispod navedenih prago-
va navedenih u nastavku:
1. Nabava
a) robe i usluga te provedbu projektnih natječaja procijenjene vrijednosti
manje od 200.000,00 kuna ili 30.075 USD*
b) radova procijenjene vrijednosti manje od 500.000,00 kuna ili 75.188
USD*
2. na nabavu u diplomatskim misijama i konzularnim uredima Republike Hr-

vatske u inozemstvu
a) robe i usluga te provedbu projektnih natječaja procijenjene vrijednosti
manje od 950.000,00 kuna ili 142.857 USD*
b) radova procijenjene vrijednosti manje od 4.000.000,00 kuna ili
601.504 USD*.
Pravila, uvjete i postupke jednostavne nabave utvrđuje naručitelj općim aktom, uzi-
majući u obzir načela javne nabave te mogućnost primjene elektroničkih sredstava
komunikacije.
Naručitelj je obvezan primijeniti odredbe ZJN za nabavu robe, radova ili usluga te
provedbu projektnih natječaja čija je procijenjena vrijednost jednaka ili veća od nave-
denih pragova.
* (prema srednjem tečaju HNB na dan 22. svibnja 2017.)
187
5. Osnovna načela upravljanja javnom

nabavom.
Općenito, načela imaju važnu ulogu u usmjeravanju zakonodavca pri usvajanju sa-
držaja pravnih normi i razumijevanju zakonskih odredbi. Pravilno razumijevanje nače-
la javne nabave od presudne je važnosti za sve stranke.
Temeljna načela javne nabave u Republici Hrvatskoj su opisana u ZJN (članak 4.

stavak 1.) i podrazumijevaju sljedeće:
- načelo slobode kretanja robe

Jedan od osnovnih ciljeva europske integracije je stvaranje unutrašnjeg tržišta koje
obuhvaća prostor bez unutrašnjih granica na kojem je zajamčeno slobodno kretanje
robe, ljudi, usluga i kapitala u skladu s odredbama Ugovora.
Da bi se ostvario ovaj cilj bilo je neophodno liberalizirati razmjenu roba i usluga iz-
među država članica, i to: stvaranjem carinske unije, tj. ukidanjem carina među drža-
vama članicama i uspostavljanjem zajedničke vanjske tarife; uklanjanjem količinskih
ograničenja (kvota) i mjera koje su imale ekvivalentne rezultate, kako bi se osigurala
potpuna sloboda kretanja roba; osiguravanjem slobode kretanja ljudi, usluga i kapi-
tala.
Ovim načelom nastoji se spriječiti sva trgovinska pravila koja donose države članice
EU-a, a koja mogu otežati, izravno ili neizravno, stvarno ili potencijalno, trgovinu unu-
tar EU-a. Cilj je spriječiti države članice da putem svojih naručitelja kupuju isključivo
nacionalne proizvode. Ono vrijedi za jasno primjenjive mjere čija je očita namjera
diskriminiranje stranih dobara te nejasno primjenjive mjere koje vrijede jednako za do-
maću i stranu robu, ali ipak neizravno diskriminiraju stranu robu na način da otežavaju
pristup tržištu uvoznim proizvodima u odnosu na lokalne.
- načelo slobode poslovnog nastanka

Načelo slobode poslovnog nastanka kaže kako su ograničenja slobode poslovnog
nastanka za državljane države članice na teritoriju druge države članice zabranjena.
Ova zabrana se primjenjuje i na ograničenja osnivanja agencija, podružnica ili ureda
od strane državljana bilo koje države članice registriranih na teritoriju bilo koje drža-
ve članice. Sloboda poslovnog nastanka uključuje pravo na poduzimanje i provedbu
aktivnosti u svojstvu samozaposlenih osoba i osnivanja i upravljanja poduzećima,
188
pod uvjetima koje propisuje za svoje državljane zakonodavstvo države u kojoj do pos-
lovnog nastanka dolazi, sukladno odredbama poglavlja koje se odnosi na kapital.
Ovo načelo je oblikovano s ciljem da zajamči prava državljanima Zajednice na osni-

vanje pravnih osoba, posredništava, podružnica ili povezanih društava na teritorijima
drugih država članica. Tako je gospodarskom subjektu iz jedne države članice dozvol-
jeno poslovanje u drugoj državi članici kroz osnivanje lokalnog tijela.
- načelo slobode pružanja usluga

Ovo načelo štiti prava poslovnih subjekata iz država članica Zajednice na pružan-
je komercijalnih ili profesionalnih usluga na teritorijima drugih država članica. Ovo
uključuje pravo privremenog nastanka na teritoriju druge države članice za svrhe
pružanja usluga u toj državi članici. Tako gospodarski subjekt sa sjedištem u jednoj
državi članici ima pravo predati ponudu u drugoj državi članici bez potrebe osnivanja
lokalnog tijela ili predstavništva.
- načela koja iz toga proizlaze, kao što su:
- načelo tržišnog natjecanja
Iz ekonomske perspektive, „natjecanje“ funkcionira kao postupak u kojem gospo-

darski subjekti iznose cijene po kojima su radovi, robe i usluge dostupne na tržištu.
Ove cijene djeluju kao smjerokazi i odražavaju uvjete ponude i potražnje u bilo kojem
trenutku. One također odražavaju i razlike u kvaliteti te uvjetima prodaje različitih
dostupnih proizvoda.
Održavanje natjecanja pravednim (ili održavanje jednakih uvjeta za sve) ključno je za

postizanje učinkovitih i ekonomičnih rezultata nabave. Cilj zakonodavstva u područ-
ju javne nabave je spriječiti bilo kakve poremećaje ili ograničenja natjecanja unutar
Zajednice, a svaki pokušaj sprječavanja mogućnosti gospodarskih subjekata da se
natječu bit će zabranjen. Takvi pokušaji mogu imati brojne oblike i mogu utjecati na
proizvode ili usluge ili na samog subjekta.
Kao rezultat toga, zakonodavstvo zabranjuje: prepreke slobodnom kretanju roba, npr.,
uvozna ograničenja, carine, pravila o lokalnom sadržaju; zapreke slobodi pružanja
usluga, npr., pokušaje sprječavanja gospodarskih subjekata da se natječu putem
primjene uvjeta o lokalnoj prijavi, usklađenosti s nacionalnim stručnim normama ili
posjedovanju lokalnih kvalifikacija.
189
Zaštita natjecanja je i pitanje održavanja kvalitete tretmana, izbjegavanja diskrimina-

cije, primjene načela o uzajamnom priznavanju (jednakovrijednih proizvoda i kvalifi-
kacija) te osiguravanja razmjernosti mogućih iznimki.
Tržišno natjecanje se spominje u mnogim člancima novog ZJN-a. Tako je naručitelj

obvezan poduzeti prikladne mjere da učinkovito spriječi, prepozna i ukloni sukobe
interesa u vezi s postupkom javne nabave kako bi se izbjeglo narušavanje tržišnog
natjecanja i osiguralo jednako postupanje prema svim gospodarskim subjektima.
- načelo jednakog tretmana
Ovo načelo zahtijeva da se u identičnim situacijama postupa na isti način ili da se

u različitim situacijama ne postupa na isti način. U određenom smislu podrazumi-
jeva da naručitelji neće uzimati u obzir različite sposobnosti ili teškoće s kojima se
suočavaju pojedini gospodarski subjekti nego će ih prosuđivati isključivo na temelju
rezultata njihovih napora, odnosno na temelju ponuda koje predaju. Jednak tretman
osigurava objektivnu procjenu ponuda. Ono ne ovisi o nacionalnosti (kao u slučaju
zabrane diskriminacije), ali se temelji na ideji pravednosti prema pojedincima.
- načelo zabrane diskriminacije
Načelo zabrane diskriminacije pripada u temeljna ljudska prava i slobode. Predviđeno

je međunarodnopravnim aktima, originalnim i derivativnim izvorima europskog prava,
a u nacionalnim pravima pravnim normama: ustavom, zakonima i drugim aktima i to
na raznim područjima ljudskih prava i u raznim granama prava (na području gospo-
darskih prava, radnog i socijalnog prava, bračnih odnosa, nasljednog prava, kaznenog
prava itd.). Svaka diskriminacija na temelju nacionalnosti u EU je zabranjena.
Prema Sudu zabrana diskriminacije je samo konkretna formulacija općeg načela jed-
nakosti koje je jedno od načela prava Zajednice i podrazumijeva da se slične situaci-
je ne tretiraju različito, osim ako je pravljenje razlika objektivno opravdano. Zabrana
diskriminacije ne samo da zahtijeva da se poštuje jednakost tretmana, nego i da se u
praksi ne izaziva nejednakost.
- načelo uzajamnog priznavanja
Načelo uzajamnog priznavanja usko je vezano za načelo nediskriminacije. Prema

ovom načelu, država članica EU mora prihvatiti proizvode i usluge gospodarskih sub-
jekata iz drugih država Zajednice ako ti proizvodi i usluge na sličan način ispunjavaju
190
legitimne ciljeve države članice – primatelja. U praksi, to znači da država članica

u kojoj se usluga pruža mora prihvatiti tehničke specifikacije, diplome, certifikate i
kvalifikacije koje zahtijeva druga država članica ako su priznati kao jednakovrijedni
onima koje traži država članica u kojoj se usluga pruža. Odnosno, njime se traži da
zakonodavstvo druge države članice ima ekvivalentne učinke onima domaćeg zako-
nodavstva.
- načelo razmjernosti
Načelo razmjernosti (proporcionalnosti) zahtijeva da svaka odabrana mjera bude i

nužna i prikladna u svjetlu traženih ciljeva. U odabiru mjera koje će poduzeti, država
članica EU mora usvojiti one koje će prouzročiti najmanji mogući poremećaj u oba-
vljanju gospodarske djelatnosti. Iznimke od načela Ugovora (na temelju legitimnih
interesa, poput javnog zdravstva ili sigurnosti) moraju biti razmjerne traženim ciljevi-
ma. Odnosno, načelo proporcionalnosti ili razmjernosti znači da javna vlast ne smije
građaninu ili pravnoj osobi nametati veće obveze nego što je to u javnom interesu
strogo nužno da bi se ostvario cilj mjere.
- načelo transparentnosti
Ovo načelo nameće naručitelju obvezu transparentnosti koja se sastoji od osigura-

vanja, u korist svakog potencijalnog ponuditelja, stupnja oglašavanja koji je dovoljan
za otvaranje tržišta usluga natjecanju i uvida u nepristranost postupaka nabave.
Načelo transparentnosti služi ostvarenju dva cilja: prvi, da se uvede „sustav otvore-
nosti“ u sustav javnih nabava u državama članicama kako bi se stvorio veći stupanj
odgovornosti i eliminirala potencijalna direktna diskriminacija na temelju nacional-
nosti. Drugo, kroz transparentnost u javnoj nabavi pokušava se osigurati temelj za
sustav najbolje prakse za sve dionike, a osobito na strani ponude (dakle na strani
ponuditelja). Transparentnost se u javnoj nabavi postiže kroz „publicitet“ tj. objavlji-
vanje/oglašavanje prethodnih (informacijskih) obavijesti, poziva na nadmetanje, ugo-
vora o javnoj nabavi.
U skladu s ZJN-u, naručitelji su obvezni primjenjivati odredbe tog Zakona na način

koji omogućava učinkovitu javnu nabavu te ekonomično i svrhovito trošenje javnih
sredstava.
Nadalje, gospodarski subjekti su obvezni tijekom izvršenja ugovora o javnoj nabavi

pridržavati se primjenjivih obveza u području prava okoliša, socijalnog i radnog prava,
191
uključujući kolektivne ugovore, a osobito obvezu isplate ugovorene plaće, ili odredaba
međunarodnog prava okoliša, socijalnog i radnog prava navedenim u ZJN.
192
POGLAVLJE II
INSTITUCIJE UKLJUČENE U
JAVNU NABAVU
1. TIJELO NADLEŽNO ZA SREDIŠNJU JAVNU

NABAVU.
Za središnja tijela državne uprave, Vladu Republike Hrvatske, urede i stručne službe
Vlade Republike Hrvatske, Hrvatski sabor i Ured Predsjednice Republike Hrvatske, je:
Središnji državni ured za središnju javnu nabavu (Uredba o unutarnjem ustrojstvu

Ministarstva gospodarstva, poduzetništva i obrta (Narodne novine 3/15), Zakona o
ustrojstvu i djelokrugu ministarstava i drugih središnjih tijela državne uprave (Narod-
ne novine, broj 93/2016 i 104/2016) koje obavlja upravne i stručne poslove koji se
odnose na središnju javnu nabavu.
2. TIJELA ZADUŽENA ZA OBAVLJANJE NADZORA

NAD PROVEDBOM ZJN.
1. Središnje tijelo državne uprave za politiku javne

nabave
(unutar Ministarstva gospodarstva, poduzetništva i obrta).
Prema ZJN (Članak 436.), Središnje tijelo državne uprave za politiku javne nabave
nadležno je za:
1. strateško osmišljavanje, razvoj i unapređenje politike javne nabave u Re-

publici Hrvatskoj
2. izradu nacrta prijedloga zakona i prijedloga drugih propisa iz područja

javne nabave
3. praćenje i koordinaciju sustava javne nabave
4. stručnu pomoć u vezi s primjenom ovoga Zakona i njegovih podzakons-

kih propisa kroz davanje mišljenja, izradu smjernica, priručnika te drugih
publikacija i obrazaca
5. upravni nadzor nad provedbom Zakona o javnoj nabavi i njegovih pod-

zakonskih propisa
195
6. podnošenje optužnih prijedloga za prekršaje propisane ovim Zakonom
7. izradu izvješća o provedenim nadzorima
8. međunarodnu suradnju, posebice s Europskom komisijom u vezi s prim-

jenom zakonodavstva iz područja javne nabave te sudjelovanje u radu
tijela iz područja javne nabave, poput Savjetodavnog odbora za javnu
nabavu osnovanog Odlukom Vijeća 71/306/EEZ (SL L 185, 16. 8. 1971.,
str. 15)
9. izobrazbu u području javne nabave
10. izradu statističkih izvješća o javnoj nabavi
11. ustrojavanje, vođenje i ažuriranje Portala javne nabave
12. upravni nadzor na pružanjem usluge EOJN RH
13. druge poslove propisane ovim Zakonom i njegovim podzakonskim propi-

sima.
2. Državna komisija za kontrolu postupaka javne

nabave
Prema Zakonu o Državnoj komisiji za kontrolu postupaka javne nabave (Narodne no-
vine br. 18/2013, 127/2013 i 74/201- Članak 3.), Državna komisija je nadležna za
sljedeće poslove:
(1) Državna komisija je samostalno i neovisno državno tijelo nadležno za

rješavanje o žalbama u vezi s postupcima javne nabave, postupcima
davanja koncesija i postupcima odabira privatnog partnera u projektima
javno-privatnog partnerstva.
(2) Državna komisija u žalbenom postupku odlučuje o zakonitosti postupaka,

radnji, propuštanja radnji i odluka donesenih u postupcima javne nabave,
davanja koncesija i odabira privatnog partnera u projektima javno-privat-
nog partnerstva te o zakonitosti ugovora o javnoj nabavi i okvirnih spo-
razuma sklopljenih bez provedbe postupaka javne nabave.
196
(3) Državna komisija odlučuje o naknadi troškova žalbenog postupka i dru-

gim zahtjevima koje su ovlaštene postaviti stranke u žalbenim postupci-
ma. U tim postupcima vrijednost predmeta nije procjenjiva.
(4) Državna komisija podnosi optužne prijedloge za prekršaje propisane

ovim zakonom i drugim propisima koji uređuju područje javne nabave.
(5) U postupcima javne nabave u kojima je Državna komisija naručitelj nije

dopuštena žalba, već se može pokrenuti upravni spor pred nadležnim
upravnim sudom. Tužba ima učinak odgode, u onim slučajevima u koji-
ma žalba sukladno Zakonu o javnoj nabavi sprječava nastavak postupka
javne nabave ili nastanak ugovora o javnoj nabavi, odnosno okvirnog spo-
razuma.
3. Državno odvjetništvo
Sukladno ZJN (Članak 438., para 3.), nadležnost Državnog odvjetništva se opisuje na
sljedeći način:
Ako središnje tijelo državne uprave nadležno za politiku javne nabave u provođenju
upravnog nadzora utvrdi jednu ili više nepravilnosti koje imaju obilježja prekršaja pro-
pisanog ovim Zakonom, protiv naručitelja i odgovorne osobe može podnijeti optužni
prijedlog pred nadležnim prekršajnim sudom ili o tome obavijestiti nadležno državno
odvjetništvo.
Nadležnosti Državnog odvjetništva vezane uz pitanja javne nabave također su uređe-

ne Zakonom o Državnom odvjetništvu (Narodne novine br. 76/09, 153/09, 116/10,
145/10, 57/11, 130/11, 72/13, 148/13, 33/15 i 82/15).
4. Državni ured za reviziju

Nadležnosti i uloga Državnog ureda za reviziju opisane su u narednom poglavlju.
5. Visoki upravni sud Republike Hrvatske

Sukladno ZJN (Članak 434. i 435) nadležnost Visokog upravnog suda se opisuje na
sljedeći način:
Protiv odluke Državne komisije nije dopuštena žalba, ali se može pokrenuti upravni
spor pred Visokim upravnim sudom Republike Hrvatske.
197
U slučaju da Državna komisija odluke dostavlja javnom objavom na internetskim

stranicama Državne komisije, rok za podnošenje tužbe počinje teći istekom roka od
osam dana od dana javne objave. Odluka u upravnom sporu donijet će se u roku od
30 dana od dana podnošenja uredne tužbe, a ukoliko Visoki upravni sud Republike
Hrvatske poništi odluku Državne komisije, svojom će presudom odlučiti i o žalbi u
postupku javne nabave.
Odluku u upravnom sporu Državna komisija će objaviti na svojim internetskim strani-

cama bez anonimizacije.
Također, svaka osoba koja je pretrpjela štetu zbog povreda ovoga Zakona ima moguć-
nost naknade štete pred nadležnim sudom prema općim propisima o naknadi štete.
198
POGLAVLJE III
NADZORNA FUNKCIJA
DRŽAVNOG UREDA ZA
REVIZIJU REPUBLIKE
HRVATSKE
1. Nadležnost.
Prema članku 54. Ustava Republike Hrvatske (Narodne novine 85/10), Državni ured za
reviziju je najviša revizijska institucija Republike Hrvatske, koja je samostalna i neo-
visna u svom radu. Osnovan je 1993. na temelju Zakona o državnoj reviziji, a počeo je
s radom u studenome 1994.
Nadležnost i djelokrug rada Ureda su uređeni Zakonom o Državnom uredu za reviziju

(Narodne novine 80/11) i Zakonom o financiranju političkih aktivnosti i izborne pro-
midžbe (Narodne novine 24/11, 61/11 i 27/13). Ured obavlja reviziju državnih prihoda
i rashoda, financijskih izvještaja i financijskih transakcija jedinica državnog sektora i
lokalnih jedinica, pravnih osoba koje se financiraju iz proračuna, pravnih osoba kojima
je osnivač Republika Hrvatska ili lokalne jedinice, društava i drugih pravnih osoba u
kojima Republika Hrvatska, odnosno lokalne jedinice imaju većinsko vlasništvo nad
dionicama, odnosno udjelima.
Jedinice državnog sektora i jedinice lokalne i područne (regionalne) samouprave

(dalje u tekstu: lokalne jedinice) su tijela zakonodavne, izvršne i sudbene vlasti, kao
i sve agencije, institucije i drugi subjekti na državnoj i lokalnoj razini, financirani iz
državnog proračuna ili proračuna lokalnih jedinica.
Osim toga, Ured je prema Zakonu o financiranju političkih aktivnosti i izborne promi-
džbe (Narodne novine 24/11, 61/11, 27/13, 48/13 - pročišćeni tekst i 2/14), nadležan
za obavljanje revizije financijskog poslovanja i financijskih izvještaja političkih stra-
naka, nezavisnih zastupnika i članova predstavničkih tijela lokalnih jedinica. Revizija
se obvezno provodi svake kalendarske godine za prethodnu godinu, ako su godišnji
prihodi i vrijednost imovine navedenih subjekata, iskazani u godišnjim financijskim
izvještajima veći od 100.000,00 kn.
Ured je također nadležan za obavljanje revizije sredstava Europske unije te drugih

međunarodnih organizacija ili institucija za financiranje javnih potreba.
Državni ured za reviziju je obvezan svake godine obaviti reviziju izvještaja o izvršenju
državnog proračuna, te reviziju financijskih izvještaja i poslovanja političkih stranaka,
nezavisnih zastupnika i članova predstavničkih tijela lokalnih jedinica izabranih s liste
grupe birača.
201
Sve druge revizije se planiraju i obavljaju u opsegu koji je predviđen godišnjim progra-
mom i planom rada Ureda, kojeg donosi glavni državni revizor na temelju zakonom
utvrđenih kriterija.
2. Ustroj.
Državni ured za reviziju je ustrojen kao jedinstvena institucija koja ima Središnji ured
u Zagrebu i 20 područnih ureda u županijskim središtima. Središnji ured u Zagrebu i
područni uredi djeluju na čitavom teritoriju Republike Hrvatske.
U Središnjem uredu su ustrojeni odjeli prema vrstama subjekata i vrstama revizija,

te odjeli za pravne, kadrovske i računovodstvene poslove, kao i odjel za unutarnju
reviziju. U djelokrugu rada Središnjeg ureda su i poslovi odnosa s javnošću, te poslovi
međunarodne suradnje.
Poslovi, zadaće i odgovornosti Državnog ureda za reviziju su utvrđeni Zakonom o

Državnom uredu za reviziju i Statutom Državnog ureda za reviziju. Uredom upravlja
glavni državni revizor.
Glavnoga državnog revizora imenuje Hrvatski sabor na prijedlog Odbora za izbor, ime-
novanja i upravne poslove, uz mišljenje Odbora za financije i državni proračun, na
vrijeme od 8 godina, uz mogućnost ponovnog imenovanja. Za glavnoga državnog
revizora može biti imenovan državljanin Republike Hrvatske koji ima završen preddi-
plomski i diplomski sveučilišni studij ili integrirani preddiplomski i diplomski sveučiliš-
ni studij ili specijalistički diplomski stručni studij ekonomskog ili pravnog usmjerenja,
s dvanaest godina radnog iskustva u struci te osobnim ugledom i profesionalnim
iskustvom na području javnih financija. Glavni državni revizor ima zamjenika i pomoć-
nike koji pomažu glavnom državnom revizoru u upravljanju Uredom, a s načelnicima
odjela i pročelnicima područnih ureda koordiniraju obavljanje revizija i druge poslove.
202
3. Revizija i postupci revizije.
Prema odredbama Zakona o Državnom uredu za reviziju, revizija je:

- ispitivanje dokumenata, isprava, izvješća, sustava unutarnje kontrole i
unutarnje revizije, računovodstvenih i financijskih postupaka, te drugih
evidencija radi utvrđivanja iskazuju li financijski izvještaji istinit financijski
položaj i rezultate financijskih aktivnosti u skladu s prihvaćenim računo-
vodstvenim načelima i računovodstvenim standardima
- postupak ispitivanja financijskih transakcija u smislu zakonskog korišten-
ja sredstava
- davanje ocjene o djelotvornosti i ekonomičnosti obavljanja djelatnosti,
kao i ocjene o učinkovitosti ostvarenja ciljeva poslovanja ili ciljeva pojedi-
nih financijskih transakcija, programa i projekata.
Revizijski proces obuhvaća planiranje, provedbu revizijskih postupaka, izvješćivanje

te praćenje provedbe naloga i preporuka. O obavljenoj reviziji sastavlja se nacrt izv-
ješća, koji se u skladu s odredbom članka 14. stavka 2. Zakona o Državnom uredu za
reviziju, dostavlja zakonskom predstavniku subjekta revizije na očitovanje. Zakonski
predstavnik subjekta revizije obvezan je u roku osam dana od dana primitka nacrta
izvješća dostaviti Uredu očitovanje na opisane činjenice. Izvješće o obavljenoj revi-
ziji s ugrađenim očitovanjem dostavlja se zakonskom predstavniku subjekta revizije.
Zakonski predstavnik subjekta revizije može staviti prigovor u roku osam dana od
dana primitka izvješća o obavljenoj reviziji. O prigovoru odlučuje glavni državni revizor
u roku 30 dana od dana primitka prigovora. Osim toga, zakonski predstavnik subjekta
revizije je dužan u roku 60 dana od dana primitka izvješća dostaviti Uredu pisano
očitovanje o poduzetim mjerama po nalazima revizije.
Revizija se obavlja na način i prema postupcima utvrđenim okvirom revizijskih stan-

darda Međunarodne organizacije vrhovnih revizijskih institucija (INTOSAI) i Kodek-
som profesionalne etike državnih revizora.
Na temelju utvrđenih činjenica, u obavljanju financijske revizije ili revizije usklađenosti

daje se mišljenje o financijskim izvještajima, odnosno pravilnosti poslovanja, dok se
u obavljanju revizije učinkovitosti daje ocjena je li subjekt revizije provodio projekte i
programe te obavljao aktivnosti u skladu s načelima ekonomičnosti, djelotvornosti i
svrsishodnosti.
203
Prema ISSAI standardima, sva predložena mišljenja kao i izvješća o obavljenoj reviziji
provjeravaju se na više razina (više stupnjeva kontrole), s ciljem stjecanja čvrstog
uvjerenja da su revizijski dokazi koji služe kao podloga za izražavanje mišljenja, dos-
tatni, mjerodavni, pouzdani, pravilno identificirani i dokumentirani.
4. Zaposlenici.
U Uredu, kojeg čini Središnji ured i 20 područnih ureda, zaposleno je 280 osoba.
U izvršavanju temeljne funkcije Ureda, poslove revizije obavljaju ovlašteni državni re-
vizori. Prema odredbama Zakona o Državnom uredu za reviziju, ovlašteni državni re-
vizori su neovisne stručne osobe koje, uz propisanu stručnu spremu, položen stručni
ispit za državne službenike i radno iskustvo, nakon polaganja posebnog ispita steknu
certifikat ovlaštenoga državnog revizora.
U skladu s odredbama Zakona o Državnom uredu za reviziju, međunarodnim stan-

dardima i pravilima struke, te drugim propisima koji uređuju javne financije, poštujući
Kodeks profesionalne etike, državni revizori obavljaju reviziju zakonitog i učinkovitog
planiranja te prikupljanja i trošenja javnih sredstava na svim razinama, kao i međuna-
rodnih sredstava koja imaju javni karakter. Slijedom zahtjeva Europske komisije, Ured
je uključen u nadzor nad provedbom mjera fiskalne politike i reformskih mjera s ciljem
smanjenja prekomjernog deficita i efikasnije zaštite financijskih interesa Republike
Hrvatske i Europske unije.
Planiranje ljudskih potencijala i jačanje kapaciteta neizbježna je mjera koja pridonosi

ostvarivanju misije, vizije i ciljeva Ureda.
Ured organizira i provodi stručno usavršavanje i izobrazbu državnih revizora. Stručno

usavršavanje provodi samostalno u okviru svog djelokruga rada i time državni revi-
zori stječu nova znanja i vještine te usvajaju nove tehnike u obavljanju revizije. Izvan
Ureda, u okviru stručnog usavršavanja, državni revizori i drugi zaposlenici sudjeluju
na seminarima i savjetovanjima u zemlji i inozemstvu, u organizaciji znanstvenih i
stručnih institucija.
204
5. Suradnja s pravosudnim i drugim tijelima.
Prije, u tijeku i nakon provedbe revizije, Ured surađuje s pravosudnim i državnim tijeli-
ma. Suradnja obuhvaća razmjenu dokumenata i izvješća, odgovore na upite, zamolbe
i podneske, davanje pojašnjenja te sudjelovanje na organiziranim sastancima u vezi
predmeta revizije.
Odredbom članka 21. Zakona o Državnom uredu za reviziju, propisano je da u izvrša-

vanju svojih zadataka Ured surađuje s drugim tijelima državne vlasti, na način da ne
dovede u pitanje svoju samostalnost i neovisnost.
Zakonom o kaznenom postupku, propisano je da su sva tijela državne vlasti i sve

pravne osobe dužne prijaviti kaznena djela za koja se progoni po službenoj dužnosti,
koja su im dojavljena ili za koja su sami saznali.
Sva izvješća o obavljenoj reviziji, dostavljaju se Hrvatskom saboru i Državnom odv-

jetništvu Republike Hrvatske. Uz izvješća, u kojima je izraženo nepovoljno mišljenje
o financijskim izvještajima i poslovanju subjekta revizije, dostavlja se i prikupljena
dokumentacija. Također, uz izvješća u kojima su utvrđene nepravilnosti, a za koje se
sumnja da imaju obilježja kaznenog djela, Državnom odvjetništvu Republike Hrvatske
dostavlja se i dokumentacija koje se odnosi na nepravilnosti za koje se sumnja da
imaju obilježja kaznenog djela. Također, na zahtjev Ministarstva unutarnjih poslova,
Ured dostavlja tražena izvješća o obavljenim revizijama i raspoloživu dokumentaciju.
Odredbama članka 49. Zakona o financiranju političkih aktivnosti i izborne promidžbe,

propisano je da je Ured obvezan o povredama ovoga Zakona obavijestiti Državno
odvjetništvo Republike Hrvatske i dostaviti raspoloživu dokumentaciju. U skladu s
navedenom odredbom Zakona, po obavljenoj reviziji političkih stranaka, nezavisnih
zastupnika i članova predstavničkih tijela lokalnih jedinica izabranih s liste grupe bi-
rača, te po uvidu u dostavu i objavu godišnjih financijskih izvještaja, Ured dostavlja
obavijest Državnom odvjetništvu Republike Hrvatske o povredama Zakona, s doku-
mentacijom koju je prikupio.
205
POGLAVLJE IV
REVIZIJA JAVNE NABAVE

SA ZAJEDNIČKIM
KOMENTARIMA I NALAZIMA
1. Revizijska metodologija Državnog ureda

za reviziju Republike Hrvatske.
Javna nabava predstavlja značajan dio gospodarstva svake zemlje, a unapređenje

sustava javne nabave ima izravan utjecaj na ekonomičnost, efikasnost i zakonitost
odvijanja postupaka javne nabave i trošenja novca poreznih obveznika. Svrha revizije
učinkovitosti javne nabave je provjeriti postoji li stvarna potreba za određenom na-
bavom i jesu li rezultati provedenih postupaka omogućili postizanje zadovoljavajuće
vrijednosti za uloženi novac. Kako bi se to postiglo revizori trebaju pregledati prave
dokumente, pitati prava pitanja i istražiti činjenice i brojke potrebne za ocjenu učinko-
vitosti revidiranog subjekta, da bi revizija dovela do pravih zaključaka i dala korisne
preporuke.
Državni ured za reviziju Republike Hrvatske redovito području javne nabave posvećuje
veliku pozornost, obavljajući financijsku reviziju i reviziju učinkovitosti. U okviru finan-
cijske revizije, revizori mogu pregledati funkciju nabave, ocijeniti je li bila učinkovita i
ispitati neke ili sve postupke nabave kako bi se utvrdilo poštuju li se načela tržišnog
natjecanja, te je li nabava postigla zadovoljavajuću vrijednost za naručitelja. Također,
revizija se može usredotočiti na to pridonose li postupci nabave postizanju vrijednos-
ti za novac. U pravilu, to je moguće postići samo ako su ispravno primjenja načela
konkurentnosti, transparentnosti i nediskriminacije, tj. jednakog postupanja prema
svim ponuditeljima. U financijskoj reviziji javna nabava dio je područja revizije, pa je
javna nabava obuhvaćena svakom financijskom revizijom.
Revizijska metodologija koju primjenjuje Državni ured za reviziju je razvijena u skladu

s ISSAI standardima, najboljom međunarodnom praksom i Kodeksom profesionalne
etike, a obuhvaća sljedeće faze:
Fazu planiranja
Faza provedbe
Faza izvješćivanja
Faza praćenja izvršenja naloga i preporuka.
209
2. Povratna opaŽanja o pitanjima u vezi s

javnom nabavom.
U području javne nabave nepravilnosti su raznolike i brojne, a najvećim dijelom se

odnose na nepoštivanje zakonskih odredbi. Najčešće nepravilnosti navedene su u
nastavku:
- Nalazi kod financijske revizije

a) Subjekti revizije u postupku nabave roba, usluga i ustupanju radova ob-
vezni su primjenjivati odredbe Zakona o javnoj nabavi, kojih se u nekim
slučajevima ne pridržavaju
b) Obveznici primjene Zakona o javnoj nabavi moraju primjenjivati odredbe

Zakona na način koji omogućava učinkovitu javnu nabavu te ekonomično
trošenje sredstava. Jedno od načela kojeg se naručitelji trebaju pridrža-
vati u provedbi postupaka javne nabave je, između ostalih, načelo tržiš-
nog natjecanja. Pojedini subjekti revizije u provedenim postupcima javne
nabave nisu u dovoljnoj mjeri pridavali pažnju pridržavanju navedenih
načela.
c) Planovima nabave, registrom ugovora i okvirnih sporazuma pojedini sub-

jekti nisu obuhvatili bagatelnu (jednostavnu) nabave, što je obveza propi-
sana Zakonom o javnoj nabavi.
d) Praćenje izvršenja ugovora o javnoj nabavi (količinski i vrijednosno) je

obveza propisana Zakonom o javnoj nabavi. Pojedini naručitelji nisu us-
trojili računalne evidencije sa svrhom praćenja izvršenja ugovora. Podaci
u godišnjem izvještaju o zaključenim ugovorima u pojedinim slučajevima
nisu istovjetni s podacima iz pomoćnih evidencija i poslovnih knjiga.
e) U nekim slučajevima javni naručitelji u postupku realizacije ugovora o

javnoj nabavi nisu dovoljno brinuli o zaštiti svojih interesa kao javnih na-
ručitelja. To se u prvom redu odnosi na izvođenje radova izvan ugovo-
renih rokova bez utvrđivanja uzroka nepoštivanja ugovorenih rokova, te
nepribavljanje instrumenata osiguranja za uredno izvršenje radova, čime
su se izložili riziku nemogućnosti naplate štete koja bi mogla nastati zbog
navedenih propusta.
210
f) Bez primjene propisanih postupaka javne nabave, nabavljene su robe, us-

luge i radovi. Pojedinačne vrijednosti za robe, usluge i radove iznad zako-
nom određenih vrijednosti, za koje je trebalo provesti postupke nabave na
jedan od načina propisanih Zakonom o javnoj nabavi.
- Nalazi kod revizije učinkovitosti

a) Nedostaju pisane procedure za planiranje javne nabave, kojima bi se
odredile obveze i odgovornosti pojedinih sudionika u procesu planiranja
b) Unutarnjim aktima nije uređen način prikupljanja potreba za nabavom

roba, radova i usluga.
c) Pojedini subjekti nisu pravodobno donijeli planove nabave, a kod nekih
planovi nabave ne sadrže sve predmete nabave te nisu realni i ostvarivi.
d) Utvrđena su značajna odstupanja ostvarenja u odnosu na plan nabave

odnosno planovi nabave nisu usklađeni s planovima ulaganja.
e) Nisu obuhvaćena sva planirana ulaganja ili planom nabave nije određena
vrsta postupka nabave, planirani početak postupka nabave kao niti plani-
rano trajanje ugovora.
f) Nije ocijenjena opravdanost nabave roba i usluga prema vrsti i količini s

obzirom na stvarne potrebe; prije nabave robe (npr. vozila) nisu ocijenjeni
troškovi i koristi kupnje u odnosu na najam, kako bi se izabrao najpovolj-
niji način stjecanja.
g) Općim aktima nije uređena obveza prijavljivanja sukoba interesa. Izjave o

nepostojanju sukoba interesa od zaposlenika uključenih u postupke na-
bave nisu pribavljane.
h) Odluke o imenovanju ovlaštenih predstavnika u postupku javne nabave

nisu donesene ili ne sadrže njihove obveze i ovlasti u postupku javne na-
bave, a provedbu postupaka nabave u nekim slučajevima obavljale su i
osobe koje nisu imenovane ovlaštenim predstavnicima.
i) Opis predmeta nabave u dokumentaciji za nadmetanje nije bio dovoljno

jasan, a općim aktima nije propisan obvezni sadržaj dokumentacije za
nadmetanje.
211
j) U Odlukama o odabiru najpovoljnije ponude nije naveden predmet nabave

ili razlozi isključenja ponuditelja ili pouka o pravnom lijeku.
k) Dodaci ugovorima za produljenje rokova završetka radova zaključivani su

nakon isteka ugovorenog roka završetka radova.
212
POGLAVLJE V
NAJBOLJA PRAKSA
Revizija je dinamična profesija i djeluje u uvjetima stalnih promjena u okruženju

(promjene u sustavima, politikama, pravilima, propisima), koje kontinuirano otvaraju
mogućnosti za profesionalno usavršavanje i inovacije. Jedno od najsloženijih i na-
jizloženijih područja revizije je javna nabava. To je jedno od prepoznatljivih područ-
ja u kojima se, temeljem revizije, može povećati učinkovitost i doprinijeti mudrijoj i
učinkovitijoj potrošnji javnog novca. Državni ured za reviziju stoga posvećuje veliku
pozornost tom području, nastojeći osim obavljanjem revizija i davanjem preporuka za
poboljšanja, poboljšati javno upravljanje na druge načine.
Primjer I: Revizijski pristup.
S obzirom da uključuje značajne količine novca, javna nabava je izazovno područje za

pojedince uključene u taj proces, a čija pozicija, moć I autoritet im daje mogućnost
da svoj privatni interes stavi ispred javnog dobra ili da donose neetične odluke. S
obzirom na navedeno I imajući na umu brojne nepravilnosti u ovom području identi-
ficirane kroz revizije, javna nabava se smatra područjem visokog rizika, pa je stoga
ocjena pravilnosti I učinkovitosti postupaka javne nabave često redovan dio opsega
rada VRI-a.
U isto vrijeme, uloga VRI-a u revidiranju etike I s etikom povezanih pitanja postaje
jedna od prioritetnih tema unutar revizijske zajednice.
Stoga je Državni ured za reviziju odlučio istražiti ima li prostora za razvoj i poboljšanje
revizijskog pristupa na način da pridonese osiguranju da postupci javne nabave u
javnom sektoru budu u skladu – ne samo sa zakonskim propisima – nego i s načeli-
ma “vrijednost za novac” i etičnost.
Istraživanje je obavljeno tijekom IX. EUROSAI Kongresa u Hagu, Nizozemska, 2014.,

kroz organizaciju radionice “ Vrijednost za novac u ogledalu etičnosti kroz proces
javne nabave”. Istraživanje se temeljilo na nekoliko pitanja, razmjeni iskustava sudio-
nika, raspravi o novim mogućnostima u tom području revizije, te prikupljanju i kreiran-
ju novih ideja i inovativnih pristupa.
Zaključak radionice odnosno istraživanja u kojem su sudjelovale VRI iz cijele Europe

je bio da postoji mogućnost za VRI-je da pridonesu i osiguraju postupke javne nabave
215
unutar javnog sektora u skladu s načelima VFM i etičnosti, te tako pridonesu mudri-
jem i korisnijem trošenju javnih sredstava.
To je moguće ostvariti na više načina:
Davanjem veće pozornosti područjima i razinama poslovanja revizijskih

subjekata koja nisu propisana zakonskim propisima, na način koji nije
potpuno reguliran revizijskim standardima:
- Ocjenjujući imaju li revizijski subjekti (tijela javnog

sektora):
- uspostavljene jasne procedure za postupanje u svim fazama javne
nabave, uspostavljene sustave (metode i alate) za kontrolu i izvješći-
vanje o provedbi tih procedura;
- Osiguravajući preventivno djelovanje poticanjem sub-

jekata (putem preporuka) da:
- uspostave i provode procedure za postupanje u svim fazama javne
nabave, razviju odgovarajući sustav edukacije za provedbu procedura,
jačaju etičku infrastrukturu unutar institucije;
Razvojem svog sustava (metoda, alata, edukacije) za ocjenjivanje napri-

jed navedenih procedura i područja revizije koja nisu potpuno pokrivena
revizijskim standardima.
Promjena/razvoj revizijskog pristupa VRI-a na taj način, proizvela bi sljedeće dodane

vrijednosti: utjecaj VRI na jačanje preventivnog djelovanja, poticanje razvoja kulture
ponašanja, doprinos:
- smanjenju rashoda i nepravilnosti uzrokovanih koruptivnim i neetič-
kim ponašanjem u procesu javne nabave,
- informiranosti javnosti i drugih interesnih strana o upravljanju javnim
resursima,
- informiranosti zakonodavne vlasti o primjeni zakonskih propisa u po-
dručju javne nabave,
216
- povećanju transparentnosti unutar subjekata ali i unutar javnog sek-

tora općenito,
- povećanju osobne i društvene odgovornosti,
- poboljšanju upravljanja javnim resursima (4 E: efektivnost, efikasnost,
ekonomičnost i etičnost),
- gdje je potrebno, ukazivanje relevantnim tijelima na potrebu djelo-
vanja,
- doprinos poboljšanju javnih usluga, kako bi porezni obveznici
mogli dobiti veću vrijednost za svoj novac.
Navedeni rezultati i zaključci korišteni su u okviru EUROSAI Radne skupine za reviziju

i etiku pri razvoju nekoliko dokumenata i publikacija, te kao osnova za doprinos u
pripremi INTOSAI-jevih Praktičnih smjernica za reviziju javne nabave.
Primjer II: Revizijski alati.
Državni ured za reviziju je razvio Smjernice za postupanje državnih revizora u sluča-

jevima sumnje na prijevaru i korupciju, kako bi pomogao državnim revizorima u otkri-
vanju prijevara i korupcije, prikupljanju i zaštiti revizijskih dokaza te izvještavanju u
slučajevima sumnje na prijevaru i korupciju.
Državni ured za reviziju također je inicirao i započeo s pripremom dviju smjernica

(obje na nacionalnoj razini):
- Smjernice za primjenu načela etičnosti u procesu javne nabave u javnom
sektoru i
- Smjernice za reviziju etičnosti u postupku javne nabave u organizacija-
ma javnog sektora (za vanjske i unutarnje revizore), koje će se razvijati u
suradnji s Ministarstvom financija, s namjerom da pridonese podizanju
svijesti o etici i etičkom ponašanju u organizacijama javnog sektora u
procesu javne nabave.
217
Primjer III: Edukacija / jačanje kapaciteta.
Državni ured za reviziju, u suradnji s Ministarstvom gospodarstva, poduzetništva i

obrta, Središnjim tijelom državne uprave nadležnim za politiku javne nabave, uspos-
tavilo je sustav edukacije kroz organizaciju seminara i treninga za državne revizore,
kako bi se pratile promjene zakonodavstva koje reguliraju područje javne nabave.
Primjer IV: Vanjska komunikacija.
Osim obavljanja revizije i davanja preporuka, državni revizori redovito sudjeluju na

stručnim i znanstvenim skupovima (međunarodni i nacionalni kongresi, konferencije,
okrugli stolovi itd.), držeći predavanja i izlaganja o različitim pitanjima i područjima
povezanima s revizijom, uključujući one vezane uz javnu nabavu, kako bi svojim ra-
dom, rezultatima, najboljom praksom i najnovijim profesionalnim razvojem, upoznali
širu stručnu javnost, javni sektor i građane. Na taj način ujedno povećava transpa-
rentnost u javnom sektoru i podiže svijest o važnosti upravljanja javnim sektorom u
skladu s načelima “3E”.
218

Ley Nº19.886 Sobre Compras Públicas - Contraloria General de La Republica

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Ley Nº19.886 Sobre Compras Públicas - Contraloria General de La Republica

Uploaded by

Copyright:

Available Formats

PREGLED JAVNE NABAVE CONTROL ADMINISTRATIVO

USPOREDNA STUDIJA DE LA CONTRATACIÓN PÚBLICA

PREGLED JAVNE NABAVE CONTROL ADMINISTRATIVO

Joint Project between the Office of the

No. ISBN: 978-956-372-008-2

All rights reserved.

Printed by the Department of Graphic

3. Regulations applicable to public procurement 13

5. Fundamental principles governing public procurement 24

5. Fundamental principles governing public procurement 79

SPANISH VERSION 111

3. Normativa aplicable a las compras públicas 117

4. Procedimientos de contratación 123

3. Función de auditoría 144

4. Función contable 148

3. Zakonski okvir 175

4. Postupci javne nabave 178

5. Osnovna načela upravljanja javnom nabavom 188

Whilst geographical and historical contexts create an appearance of different realities

JORGE BERMÚDEZ IVAN KLEŠIĆ

WORK TEAM OF THE OFFICE OF THE COMPTROLLER GENERAL OF

Comptroller General of the Republic of Chile.

WORK TEAM OF THE STATE AUDIT OFFICE OF THE REPUBLIC OF

Auditor General of the Republic of Croatia.

Rodrigo Vivallo Zapata.

1. The administrative contract and the

When the object of this memorandum of understanding is the purchase of goods or

2. Types of administrative contracts for

Depending on the purpose of the procurement, a distinction can be made between

a) Contract for the supply of goods.

Finally, national legislation understands manufacturing contracts, where the goods

b) Contract for the provision of services.

In accordance with the aforementioned regulations, services can be general or perso-

3. Regulations applicable to public

i. Public procurement law (Law No. 19.886).

- Context of its creation.

3 Article 2, Nos. 11 and 12, of the public procurement regulation.

Pursuant to article 1, public procurement provisions apply to “contracts entered into

As can be seen, in order to know when administrative contracts should be regulated

In effect, firstly Law No. 19.886 applies to procurement by ministries, governorships

- Matters regulated by the law of public procurement.

In addition, Law No. 19.886 creates a Government Procurement and Contracting

- Government Procurement and Contracting Information

The Government Procurement and Contracting Information System, created by Law

ii. Public procurement regulation (Decree No. 250 of 2004,

An example is article 1 of the public procurement law, according to which contracts

To be precise it is article 10 of the public procurement regulations that details the

One of the consequences of regulating certain issues by means of regulations is that

b) Special legislation governing contracts to su-

4 Article 10, paragraph 7 (e), of the public procurement regulation.

In view of the supplementary application of the public procurement law, established

In general, the development of this “administrative procedure of a competitive na-

In order to evaluate the criteria concerning employment conditions and remunera-

7 Article 2, No. 13, of the public procurement regulation.

In order to formalize the acquisition of the goods or services awarded to a particular

In terms of background on why the public entity is resorting to direct contracting,

resolution - as detailed in the section “Functions of the Office of the Comptroller

13 A brief reference to this organism is made in Chapter II of this book.

be purchased or contracted through the Government Procurement and Contracting

5. Fundamental principles governing

a) Principle of free competition.

b) Principle of equality amongst bidders.