Condition (a) requires that each of R, Y, B is to occur exactly twice in each row and column.
We apply (b) as follows: Take any unit square of a given colour, say R. As explained above, its row and column must each contain another R. The three R's are the vertices of a rectangle and the fourth vertex must also be R by condition (b).
If (a) and (b) hold for a given matrix, then they will also hold after any permutation of the rows and columns of the matrix.
Let N denote the number of Colombian Squares for which the 1st row and column in the table are both coloured in the pattern RYBRYB. There are (26)(24)(22)=90 ways to colour the first row, and for each of these choices there are (25)(23)=30 ways to colour the remainder of the first column, so the total number of matrices will be 90⋅30⋅N=2700N.
To find N, we examine those Colombian Squares which partially look like

When we attempt to fill in the 4th row and column with Y, B, with the help of (b) we quickly dismiss all but the following four patterns:
(i)

(ii)

(iii)

(iv)

Note that (iv) is obtained from (iii) by swapping rows with columns.
In each of the cases above, once we fill in the first empty 2×2 table, the other entries are determined by (a) and (b), applied to the Y's and B's.
In case (i), in columns 2 and 5 the B can only be in rows 2 and 5, because of (a). Similarly, the Y in columns 3 and 6 can only be in rows 3 and 6. The unfilled unit squares are then to be filled with R, using (a) again. Therefore, the only possibility in this case is this:
(i)

In case (ii), by using (b), we see that the distribution of Ys and Bs surrounding the top left empty 2×2 cell forces all its four entries to be R. In turn, this implies that all the entries in the top right empty 2×2 cell are Y or B. But, because of condition (a), this is impossible as there are already a Y and a B entry in these columns. Therefore, case (ii) is impossible.
In case (iii), proceeding as before, we are left with four possible Colombian Squares:
(iii)




In case (iv) the four possibilities are obtained from those in case (iii) by swapping rows with columns. Hence, we get N=1+4+4=9 possibilities.
Therefore, there are 9×2700=24300 Colombian Squares.