• 04 July 2019


    Posteado en : Opinion

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    Towards more open and transparent justice in Colombia

    The Open Justice Strategy of the State Council of Colombia, supported by the ACTUE Colombia project, has received a stellar reform award.

    Early last month, I was fortunate enough to attend the 6th Global Summit of the Open Government Partnership in Canada , a gathering that brought together two thousand people from 79 countries and 20 local governments who, along with civil society organizations, academics and other stakeholders, make up the Open Government Partnership (OGP). This year, the Summit revolved around three strategic priorities: participation, inclusion and impact.


    During the inauguration, and to my surprise, the initiative that we supported in the ACTUE project – a project managed by FIIAPP with EU funding between 2014 and 2018 – was displayed on giant screens: the Open Justice Strategy in the State Council of Colombia as one of the “ Stellar Reforms” selected in the last OGP cycle. It was very exciting to be able to experience that tangible impact of one of our projects, something that we rarely get to experience. I was even more thrilled than when I saw the Canadian Prime Minister Justin Trudeau live, which is really saying something. And for good reason, too. These 12 commitments have been selected by the Independent Review Mechanism from among hundreds of others for showing evidence of preliminary results that mean significant advances in relevant and transformative political areas .


    The Open Justice Strategy in the Council of State of Colombia  has, for the first time, allowed the Court to begin publishing its previous agendas and decisions, as well as information on possible conflicts of interest of judges and administrative staff; essential aspects of public accountability, as well as enabling citizens and civil society to do their work of social control. In the long term, these changes can reduce corruption in justice institutions and allow them to regain the trust of citizens . Justicia Abierta is one of the political tendencies in open government that is gaining greater traction, given the major impact that its actions can have on citizens; In particular, access to justice makes it possible to exercise other rights. In addition, this sectoral action contributes directly to the advancement of the 2030 Agenda through goal 16, Peace, Security and Solid Institutions.


    The ACTUE Colombia project was supporting the Transparency Secretariat of Colombia in the preparation of its OGP action plans, as well as civil society organizations, by using specialized technical assistance to promote the creation of a space for dialogue between administrations and civil society to define their own priorities in open government .


    This is a good example of the positive impact that delegated cooperation can have, thanks to the flexibility and innovation they bring to our partners and the technical assistance on demand that we carry out.


    About the ACTUE-Colombia project


    The Anti corruption and Transparency Project of the European Union for Colombia (ACTUE-Colombia) has supported Colombian institutions in the implementation of key measures for a Open Territorial Government with the aim of making progress in the prevention of and fight against corruption both at the national and territorial levels. To this end, the project supported the creation of conditions for the fulfilment of international commitments, the strengthening of social control, the promotion of the co- responsibility of the private sector, and the generation of cultural and institutional changes .


    The project is financed by the European Union and managed by FIIAPP in coordination with the Secretary for Transparency (ST) and Public Function (FP). It has assisted three regional governments, six city councils and two hospitals in areas such as applying the Law on Transparency and Access to Public Information, drafting Anti-Corruption and Citizen Information Plans (PAAC), fostering accountability and promoting public participation. It has thus helped officials to understand that the right to transparency and access to information is an essential right on which other rights depend. It has increased their awareness by institutionalizing advances in active transparency and their knowledge of how to identify and manage the risks of corruption.


    Carolina Díaz, legal technician in the area of Justice and Security at FIIAPP and, between 2014 and 2018, member of the ACTUE Colombia team

  • 05 April 2018


    Posteado en : Opinion

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    Taxation, the state and the public in the labyrinth of the post-conflict (III)

    In the last stage of the journey with EUROsociAL+, we head to San Vicente del Caguán to attend the inauguration of the NAF

    The municipality of San Vicente del Caguán has been particularly affected by armed conflict. Its inhabitants are trying to free themselves from the stigma of living in a ‘land of guerrillas’. The town was at the heart of the El Caguán demilitarised zone—–where the army would not enter–—during the Andrés Pastrana administration, something which allowed FARC to consolidate is influence in the region.


    We are now heading there to inaugurate an NAF. The three-hour journey from Florencia passes through idyllic landscapes peppered with military roadblocks. Stories of armed conflict are inevitable: “presidential candidate Ingrid Betancourt was kidnapped making this same journey, three days after Pastrana broke off contacts with the FARC”, “the parliamentarian Diego Turbay was killed here a few minutes before arriving at the town of Puerto Rico”.


    A car crosses our path, a strange manoeuvre which puts us on our guard. The suspicious vehicle has changed lanes to access a farm. False alarm. These are new times, but past fears have not abated. There are still FARC splinter groups who have not abandoned their weapons.


    Taxes for development


    The NAF is located in a citizen coexistence centre which offers services to vulnerable people: a family commissioner, police inspection, coordinating council meetings, a victim assistance unit, and so on. The mayor of San Vicente del Caguán, who opposes the peace agreements, is currently in Europe to see the lessons learnt in Northern Ireland first-hand. A total of 53% of the population of Caquetá voted against the agreement, so reconciliation has a long and difficult road ahead.


    We are met by Cecilia Collazos, the acting mayor and social development secretary. In her view, tax fraud is mainly due to a culture of avoiding paying taxes: “rather than difficulties understanding the tax system, what there is here is a culture of non-payment and hiding real income in order to avoid taxes. The peace agreements have brought some changes, but there is still extortion, there are still splinter guerilla groups in the area. Real peace is achieved through projects, investment and employment”.


    For Cristián, who studies accounting, the NAFs are very useful for his future career: “the accounting component focuses mainly on taxation, and the NAFs give us the chance to offer guidance to people with low incomes and so they can then be competitive in a market like San Vicente del Caguán, where there are a lot of businesses and lots of accountants are needed”. For Cristián, it’s obvious that development and taxation go hand in hand: “if we want social investment, we need to contribute by paying taxes. It will be difficult and we will encounter a lot of opposition at the start, but we will gradually provide a good service for the well-being of communities”.


    The creation of the NAF is met with satisfaction from the business sector in San Vicente. This is the message we get from César Augusto España, coordinator of the Business Services Centre at the Chamber of Commerce of Caquetá: “We are three hours from Florence, where the DIAN (Colombian National Taxes and Customs Directorate) has its offices, and the NAF will expedite the process of fiscal formalisation in all municipalities”. España argues that “there is resistance to paying taxes due to limited access to public services and the scarce presence of the State. A full 98 per cent of companies in Caquetá are micro-enterprises and tax revenues are low, but the peace agreements are starting to stimulate the economy: in 2017, these companies grew by 34%”.


    Light at the end of the tunnel


    Despite the many obstacles, Hernando Vásquez, District Director for the DIAN, is optimistic about the new state of affairs: “I have been to almost 80 per cent of municipalities and I have encountered more receptivity. The public are asking us to assist and guide them in voluntarily meeting their tax obligations”.


    Long-lasting peace and economic development are what the inhabitants of Caquetá most long for. A fertile, hospitable land with enormous potential for rural tourism and agricultural development, with a real desire to show that its fate is not sealed and that things can be different. It is now up to them to take the necessary steps to regain security and social cohesion.


    It is also up to the institutions, who must forge a new relationship between the State and citizens based on reciprocity, a process in which civic-tax education will be enormously useful as a communication channel between the two.


    Citizens and institutions both know that if they wait for the other side to do something, the vicious cycle of ‘not paying taxes-scarce public services-mistrust of the State’ could go on forever. To find a way out of the labyrinth of the post-conflict, it is necessary to move forward decisively with our sights set on a better future.


    Borja Díaz Rivillas, Senior Expert in Democratic Governance for the EUROsociAL+ Programme 


    Read the first two parts:

    Taxation, the state and the public in the labyrinth of the post-conflict (I)

    Taxation, the state and the public in the labyrinth of the post-conflict (II)

  • 15 March 2018


    Posteado en : Opinion

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    Taxation, the state and the public in the labyrinth of the post-conflict (II)

    Education is a key factor in transforming the tax culture in those regions most seriously affected by the armed conflict. We continue our journey with EUROsociAL+ in Caquetá (Colombia)

    The National Taxes and Customs Directorate (DIAN) in Caquetá knows that coercion will not get it anywhere, what it needs to do is convince. With only ten auditors, there is no way it can be breathing down every taxpayer’s neck. It needs to build bridges. It needs carrots as well as sticks.


    The tax incentives created to promote formalisation and investment must therefore be accompanied by better tax information and assistance for citizens, as well as a good dose of education on the social purpose of taxes and public spending. Teaching children about taxes from an early age can make this process sustainable, and over the long-term, contribute to voluntary compliance with tax obligations.


    For several years, the DIAN has been promoting meetings with children and young people on tax culture in schools in Caquetá and it holds tax services events to raise awareness of its role and get closer to the public. New opportunities are arising to consolidate and multiply these efforts through universities in the form of the Tax Assistance Hub project (NAF in its Spanish acronym).


    University as a bridge between the DIAN and citizens


    Last November, EUROsociAL+ – the European Union’s regional cooperation programme with Latin America – organised a workshop at the University of the Amazon in Florence dedicated to promoting post-conflict tax culture strategies. It was attended by tertiary education institutions and DIAN sections from the Areas Most Affected by the Armed Conflict in Colombia (Zomac).


    The University of the Amazon is a unique institution. It is the only public university in Caquetá. It is strongly committed to the peace process, the environment and sustainable development.


    Its Public Accounting Programme has joined the post-conflict challenge by creating a Tax Assistance Hub (NAF), an information point where university students give free tax and accounting advice to people with low incomes and micro entrepreneurs.


    NAF at the University of the Amazon


    Trained by the tax administration, the students dedicate as much time as necessary to citizens, listening to their problems and concerns. They generate trust and help them understand the tax system and improve their small businesses.


    NAFs are a bridge between the DIAN and the public. This experiment, devised in Brazil, is now present in more than 450 universities in 10 countries. In Colombia, 43 universities have joined, 20 of them in ZOMAC areas.


    In the past 4 years, EUROsociAL has been supporting the expansion of this initiative by sharing experiences. The workshop in Florencia gave the opportunity to share lessons learned that can be applied to the post-conflict.


    Young people as drivers of change


    Hernando Vásquez, District Director with the DIAN sees the NAFs as a way for young people to transform the current situation: “The NAFs are an opportunity to generate trust in the tax administration and create civic awareness about taxes. What better way to give future accountants, administrators and lawyers a real view of what is happening?”.


    The students attend campus every day and also visit business in Florencia and the surrounding municipalities. This allows them to see the reality of the post-conflict and the opportunities that peace brings for the development of the region.


    Hernando with students from the NAFs


    One of the NAF students tells us about their experience: “Caquetá was badly affected by the armed conflict. We now have the opportunity to get to places that were inaccessible until now, and make Colombians from other regions and foreigners see that Caquetá wants to give the best of itself. Paying taxes means contributing to ourselves”.


    And the student continues: “Business owners had the excuse that they shouldn’t pay taxes due to the armed conflict. But those excuses are no longer valid. We have gone to NAFs in some of the most difficult places such as San Vicente del Caguán or Cartagena del Chairá, where people are preparing for the law to be enforced more stringently. We need to show what taxes are used for and for farmers or businesspeople to see that taxes build roads to make their work easier”.


    This reality is not alien to that of other areas affected by armed conflict, areas that share their experiences at the workshop. Natalia is another of the young people working in the NAFs in ZOMAC areas, in this case in Ibagué: “It’s really rewarding to help someone in need, someone who doesn’t know how to read or write, let alone use a computer, and for them to go away happy with their new knowledge“.


    Borja Díaz Rivillas, Senior Expert in Democratic Governance for the EUROsociAL+ Programme

  • 22 February 2018


    Posteado en : Opinion

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    Taxation, the state and the public in the labyrinth of the post-conflict (I)

    We travel to Caquetá (Colombia) with the EU-funded EUROsociAL+ programme. In this first instalment, we find out about the tax culture in one of the territories that has existed for decades on the margins of the state, engulfed in the armed conflict


    Our twin-engine plane touches down in Florencia, capital of Caquetá Department, the gateway to the Colombian Amazon. The storm which preceded our arrival has left the evening bright and clean. The sun melts onto the strikingly beautiful emerald green landscape. Zebu cattle surrounded by white herons, meandering rivers, rice, plantain and cassava plantations, farmers finishing off their working day… A haven of peace and harmony in a land stricken by armed conflict, drug trafficking and poverty.


    Caquetá, land of informality


    Caquetá lives primarily from livestock and agricultural production. Its 480,000 inhabitants are distributed among 16 municipalities, although the majority of caqueteños live in Florencia, a young city, founded in 1902.


    Life in Florencia takes place in the shadow of the underground economy. According to figures by the Bank of the Republic of Colombia, 76 per cent of the working population are informal workers. The weak presence of the State, low quality public services and corruption are fed by deep-rooted practices among citizens, such as tax fraud, violence and a failure to respect public property. The city’s social problems have been accentuated by a massive influx of people displaced by the armed conflict, who account for 60% of the population.


    Guayas river










    “Why pay if they steal it, what is the State giving us? I pay taxes while others thrive by not paying them. It’s not fair”, complain business owners. “There are rich livestock owners who don’t fulfil their tax obligations out of pure selfishness, this way, public services are never going to improve”, one public official told us.


    Caquetá Department, just like other areas of the Colombian post-conflict, is caught in a vicious circle that complicates the social contract and the construction of a new framework for coexistence. The reciprocity between the State and citizens and trust between individuals is complicated.


    The difficult task of collecting taxes


    Being a public official in Caquetá is a challenge, but being a tax collector there deserves a medal. Someone who is only too aware of this is Hernando Vásquez. Hernando came up through the ranks to become the District Director of the Colombian Directorate of National Taxes and Customs (DIAN) in Caquetá: “Many years ago, when I first began working in the tax administration, I was the only auditor in the whole of Caquetá and I noticed real resistance from business owners and taxpayers. I conducted censuses and at times, I feared for my life, I almost had to run away”.


    One result of the absence of the State in much of the region was that in many places, people paid a ‘vaccine’, a tax that citizens were made to pay by FARC (Revolutionary Armed Forces of Colombia). Business owners were forced to keep two sets of books in order to pay the extortion, keep their business, and most importantly, keep their family safe. Extortion by paramilitaries was also common.


    Sometimes, business owners used armed groups to avoid paying taxes to the State. Hernando tells us that the inhabitants of one town told FARC about the presence of DIAN auditors. Faced with an incursion by guerilla fighters, the public officials had to leave the town in order to save their lives


    Carrots and sticks


    Although times have changed since the peace agreements between the Government and the armed groups, collecting taxes in this region of Colombia is still complicated, and paying them is not a priority civic duty in the minds of most caqueteños.


    The State and DIAN are viewed with suspicion. There is a general lack of awareness about taxation. Many people are forced to work in the underground economy. Those that are aware of their obligations and have the financial means do not pay due to a lack of solidarity. Criminal gangs that benefited from contraband and extortion are still a threat for traders and business owners and of course, DIAN officials.


    For taxes to be key in building peace and a more equal society with better public services, it is essential to transform the tax culture of the population and cause a paradigm shift in the relationship between the tax collector and the public.


    Álvaro Pacheco, the Governor of Caquetá, is conscious of the need for more reciprocity: “As public awareness increases, so does tax revenue, and we see this reflected in projects that our country really needs, meaning we can advance forwards Paying taxes is nothing to be afraid of”.


    One of the tax advice centres


    The DIAN in Caquetá knows that coercion will not get it anywhere, what it needs to do is convince. With only ten auditors, there is no way it can be breathing down every taxpayer’s neck. It needs to build bridges. As well as sticks, it needs carrots.


    The tax incentives created to promote formalisation and investment must therefore be accompanied by better tax information and assistance for citizens, as well as a good dose of education on the social purpose of taxes and public spending. Teaching children about taxes from an early age can make this process sustainable, and in the long-term contribute to voluntary compliance with tax obligations.


    For several years, DIAN has been promoting meetings with children and young people about tax culture in schools in Caquetá, and it holds tax services events to raise awareness of its role and get closer to the public. New opportunities are arising to consolidate and multiply these efforts through universities in the form of the Tax Assistance Hub project (NAF in its Spanish acronym).


    Borja Díaz Rivillas, Senior Expert in Democratic Governance for the EUROsociAL+ Programme.

  • 18 January 2018


    Posteado en : Interview

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    “Our rights cost money”

    Antanas Mockus, the former mayor of Bogotá, Colombia, talks to us about the importance of tax education in ensuring that the public see taxes as a contribution toward common goals

     A year since the signing of the Colombian Peace Agreements, we went to Bogotá to interview the city’s former mayor, Professor Antanas Mockus, a big defender of the national reconciliation process and a leader in changing collective behaviour through education, including behaviour related to paying taxes.


    During his terms as mayor, Bogotá underwent a transformation in its tax culture, as its citizens began to notice a relationship between taxes and an improvement in public services. This led to feelings of a shared responsibility for funding development that were based on conviction rather than on the fear of being sanctioned. ‘Todos pagan’ [‘We all pay’] and ‘Recurso público, recurso sagrado’ [‘Public resources, sacred resources’] were some of the slogans coined by Mockus, who also promoted a campaign called ‘110 por ciento con Bogotá’ [‘110 per cent with Bogotá’], which appealed for a voluntary 10% tax increase, with a chance to choose the project the money would go to.


    What role do taxes pay in post-conflict Colombia?

    The peace process that Colombia is going through has many aspects. One of these is avoiding the use of the force of arms to implement changes. The State must reach the country in a much more substantive way, but the public must also play their part. The public must learn to understand how the State works, how the State reallocates resources for purposes that are usually much more admirable than private spending; it would not make sense to collect taxes to do things that are not as good.


    The social rule of law established by the Colombian Constitution of 1991 establishes that one of a citizen’s duties is to pay taxes. However, this duty is associated with the State’s duty to protect citizens’ rights. But rights cost money. There is a book by an American academic named Stephen Holmes entitled ‘The Cost of Rights’, which asserts that a right cannot be guaranteed if no resources have been invested in defending that right.


    Colombia is in debt in terms of socio-economic inequality and taxes must be understood to be part of the tools that we have for levelling the playing field and creating more equality. We hope that FARC and the ELN, if they join the peace process, will participate in this learning process and understand the enormous importance of redistribution mechanisms. It is essential to go through the tax system, which is the only method of wealth redistribution open to a democratic government. Redistribution must be understood not only as a way of sharing out resources but also as an essential part of human relations. Public resources are sacred resources.


    How can a country’s tax culture be changed?

    I have an anecdote about a Colombian who is working and studying in the United States. At breakfast, he tells an American friend: “Last night I found a way to avoid paying taxes”, and he then explains his scam. And the American says: “I’ll give you 24 hours to put that right or I’ll report you”.


    The mafia culture is associated with a code of silence. In the mafia culture, the social norm is more than simply not complying with legal regulations, breaking the law becomes part of your obligations.


    For a while, I thought that corruption was something it would be very easy to resist, just by saying no, but then I met mayors who had been threatened with violence for not cooperating with criminals. As a result, the combination of the code of silence with the use of violence against those who do not allow themselves to be corrupted generates an illness that is slightly more difficult to deal with, but it is one that needs to be treated all the more urgently.


    When you buy a tin of paint at a hardware store in Colombia, you are still often asked whether you want it with or without VAT, with or without a receipt, which is an implicit or explicit offer to not pay sales tax.


    This has a decisive influence on the public’s attitude toward taxes…

    The field of behavioural economics has found that as humans, we are very risk-averse. If you lose 10 euros and find 10 euros, you won’t be happy; from a psychological point of view, you’ve suffered a loss. You would need to find 27 euros. Losses are seen through a magnifying glass. If you see taxes as a loss, you suffer disproportionately; but it is different if you see them as a contribution, a bit like putting money into a kitty, a mechanism for pooling resources to achieve common goals.


    Bogotá has managed to improve people’s attitude toward paying taxes. We have also worked with the Ministry for Health to show that there are other redistribution schemes, as well as taxes. In the Colombian healthcare model, the more economically powerful classes contribute more than their proportion to healthcare and this is a clear redistribution model, because people from very different financial situations receive similar medical attention. Having the same guarantees is another expression of the social rule of law.


    My experience is that if people understand what taxes are for, if they understand how the rates for the different groups of citizens work, they can understand how important taxes are. The proper management of these is, in part, the secret to the country’s development.


    What is your opinion of the work sponsored by the EUROsociAL+ programme in universities with Tax and Accounting Assistance Hubs (NAFs)?

    What is being promoted with the university tax consultancies is a very important step. The role of the accountant as someone who advises you how to evade or avoid taxes is giving way to a culture of a tax adviser who explains the purpose of the regulations to the public, taking on the role of educator.



    Borja Díaz Rivillas, Senior Expert in Democratic Governance for the EUROsociAL+ Programme.

  • 31 August 2017


    Posteado en : Reportage

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    Comprehensive commitment to transparency in Colombia

    The ACTUE-Colombia project seeks to strengthen transparency and integrity in the Colombian public and privates sectors and in civil society

    Colombia drags behind it the tragic figure of 218 thousand deaths and nearly six million displaced persons, all attributable to an armed conflict that lasted for over fifty years. A conflict that assails Colombian society at all levels, where one of the major factors responsible for the perpetuation of this context of violence has been corruption.

    Today Colombia is looking forward, placing all its hopes on an arduous peace process that must take into account all stakeholders in society. A key piece in advancing in this peace process is the commitment to transparency and prevention of corruption in both the country’s public institutions and private entities.

    Along these lines, the ACTUE-Colombia project was launched in 2014 as a response of the European Union to a request from the Colombian government for strengthening and implementation of public policies aimed at fighting corruption. This is a project funded by the European Union and managed by FIIAPP that works hand in hand with various Colombian public institutions, such as the Secretariat of Transparency, the Civil Service Department, the Ministry of Health, the Ministry of Mines, the Public Prosecutor’s Office and the Council of State, as the representative of the judiciary, among others.

    This project seeks to create a comprehensive approach in corruption prevention that will work from four strategic areas with special impact in the country:

    Public Integrity and Open Government: Creation of an open and transparent government through instruments such as the transparency and access to public information law, accountability, citizen participation, public ethics, whistleblower protection, among others. As expressed by Liliana Caballero, director of the Civil Service Administration Department, “for the government it is very important that citizens trust the State and the employees of public administrations, and citizens should have the security that they have access to all the information, that there is no longer any secrecy in any proceedings, in the budgets”. 

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    Sectoral Action: to foster integrity and transparency, it is also necessary to act in specific sectors such as judicial bodies, health, the extractive industries and a culture of integrity. 


      • Colombia’s Council of State is working to promote transparency, accountability and judicial ethics. To serve as a precedent, the Council of State on 29 June held a public hearing for accountability, which was the first time a judicial body had ever organised an accountability event in the country.


      • The extractive industry is one of the most important economic sectors in Colombia; in 2015 the extractive industry was responsible for 7.2% of the country’s GDP, and therefore it is important to keep this economic activity clear of networks of corruption. To accomplish this, implementation of the Extractive Industries Transparency Initiative (EITI) throughout the country is being incentivised, and there are currently commitments to implement this initiative by the 16 leading extractive companies in Colombia, which represent 80% of mining production.


      • In the health sector, ACTUE-Colombia has been supporting what some call “radical transparency” in the country’s pharmaceutical policy, with a view not only to guaranteeing right of use and access to a quality and transparent service but also to recovering citizens’ trust in the sector. To assure these objectives, initiatives have been developed that involve various stakeholders and donors, such as the Decalogue for Transparency and Integrity in the health sector, and tools for access to information have been implemented, such as the Medicamentos a un Clic [One-click Medicines], a web platform for health professionals, and the Termómetro de Precios de Medicamentos [Medicine Price Thermometer], among others.


      • Additionally, ACTUE-Colombia supports the commitment of the national government to promoting a cultural change, as there is wide recognition that the laws are important but insufficient. Along these lines, the Pedagogic Routes for Promotion of Transparency, Integrity and Safeguarding the Public Good have been implemented with the aim of raising awareness in school and university classrooms and in public institutions of their role in this cultural change in personal and institutional conduct.


    Citizen participation and the private sector: Both citizens and businesses are key players in the fight against corruption. To create a healthy, upstanding and aware society, it is necessary for them to be participants in the cultural, institutional and regulatory changes.


    • To promote the shared responsibility of business owners in the prevention of corruption, continuity has been given to initiatives that promote business ethics, self-regulation, bribery prevention and clear rules, such as the Registry of Private Companies Active in Compliance with Anti-corruption Measures (EACA) and the Handbook of Transparency and Anti-corruption Business Agreements.s


    • To engage civil society in the fight against corruption and the promotion of transparency and integrity, support has been given to actions such as strengthening of the National Citizen Council for Fighting Corruption, promotion of a “Friends of Transparency” network and improvement of accountability in citizen participation forums, as well as in NGOs, among others.


    Territorial Open Government: The change must take place at all political levels, from the national government to territorial governments. This area strengthens regional and local capacities in the implementation of the law on transparency; attention to citizens and management of corruptions risks; promoting citizen participation, social control and accountability. Additionally, the creation of a network of open governorates is being driven with a view to promoting exchange and peer-to-peer learning.


    The coordination work and the comprehensive approach of ACTUE is facilitating the steps being taken towards real change in Colombia, however ending the culture of corruption is a task that requires the commitment and joint work of all stakeholders in Colombian society.