During the afternoon of this Wednesday, April 24, the District representative, Edward Orozco Oñate, presented a report on some findings on the allocation of the collection for the public lighting tax, in charge of the Public Services Company. from Santa Marta, Essmar, between the years 2019 – 2023.
According to the investigation, a series of irregularities were allegedly evident in the investment of taxes collected through the Public Lighting Concession of the District of Santa Marta, which is currently headed by Essmar.
According to article 350 of Law 1819 of 2016, the public lighting tax is intended exclusively for the provision, improvement, modernization and expansion of the provision of public lighting service, including supply, administration, operation, maintenance, expansion and technological development. associated. However, this would have been used to pay the rent of offices, vehicle rentals, purchase of anchetas and others that are payments that go against what is established in the Law for the purposes that this collection should have.
Administration, Operation and Maintenance (AOM) contract costs
As a first finding, it was allegedly evidenced that service provision contract No. 333 of 2019, which establishes that the payments to be made by ESSMAR ESP to the CONLUS consortium, for regulated basic activities of AOM, would be for a value of 10%. of the valued and updated inventory of the public lighting system.
Regarding the additional activities to the basic activities of AOM, those provided for in Decree 943 of 2018 and other corporate support activities, it is 2.5% of the valued and updated inventory of the public lighting system (SALP).
That is, the total remunerated annually to CONLUS is 12.5% of the valued and updated inventory of the SALP, this valuation was established at $51,762,200,000.
This 12.5% represents a percentage higher than that established in CREG resolutions 123 of 2011, which generates a fiscal detriment for an approximate value of $6,573,799,400 to the coffers of the District of Santa Marta.
Execution of works with an AOM service provision contract
On the other hand, the Ombudsman showed that Essmar made amending minutes in the periods 2020 and 2023, to the initial Service Provision contract No. 333 of 2019 signed with the CONLUS consortium, to develop new infrastructure works for the expansion and modernization of the Santa Marta’s public lighting system, activities that are not part of AOM’s contracted tasks.
Said modification to the initial contractual object to execute directly and without inviting other companies, contravenes the principles of state contracting of the economy and transparency, established in law 80 article 23, something that according to the Ombudsman has disciplinary implications and penalties.
Purchases of anchetas with public lighting resources
The report, revealed by the Person’s Office, also shows that Essmar would have made contracts for the purchase of anchetas and payment for hotels (Contracts 110-2022 and 016 of 2013 respectively) with resources from the public lighting tax, which generates a patrimonial detriment of the order of $1,538,122, and contravenes the provisions of Law 1819 of 2016, which establishes that these resources are exclusively for the provision of public lighting service.
Payments on software and computers already paid for in the AOM contract
In this case, contracts were evidenced for the purchase of software licenses, leasing of platforms and the supply of computing equipment, for ESSMAR in the periods 2020, 2021, 2022 and 2023, which were paid with public lighting resources; These equipment and software are not used in your AOM, because these same items are supplied by the contractor CONLUS, which carries out the AOM to the public lighting system.
These double payments from ESSMAR, according to the official, entail a detriment of $1,359,508,002.00 to the resources allocated to public lighting.
On the other hand, the hiring of professional personnel to carry out tasks that were already being paid to the contractor CONLUS was revealed, which has a detrimental impact on the resources allocated to public lighting of $9,000,000 million.
Payment of insurance that is not part of the AOM of public lighting
During 2023, payments were allegedly made for the purchase of insurance policies, which generates a detriment to the resources of the public lighting system in the order of $173,603,524.00.
Payments of allowances, lease and rental of vehicles
According to the official’s report, Essmar signed contracts for the acquisition of supplies for administrative and operational personnel, as well as personal protection elements at work, for the entire company, for which it used resources from the tax public lighting, which represents a detriment of $767,951,543.
On the other hand, contracts were made for the payment of rent for the ESSMAR offices, as well as vehicle rental for water and sewage services, with resources from the public lighting tax.
Finally, it was evident that Essmar would be using public lighting resources to pay credits on behalf of the Company; however, all periods show surpluses in the resources allocated to the public lighting service. The above contravenes the provisions of Law 1819 of 2016, generating a tax detriment of the order of $408,314,743.
The Ombudsman Edward Orozco Oñate announced that a second report will be presented. On the other hand, he indicated that he certified copies to the Attorney General’s Office, the District Comptroller’s Office, the Attorney General’s Office and the Representative for Administrative Surveillance and Disciplinary Matters for the findings.
