Publicación:

Evolución jurídica del control fiscal y del proceso de responsabilidad fiscal en Colombia 1991 – 2020

Resumen

This monograph collects the compendium of the legal development that fiscal control has had in Colombia and the process of fiscal responsibility that derives from the exercise of fiscal surveillance, from the Political Constitution of 1991 to the year 2020; its strengthening based on the pronouncements of the Constitutional Court and the Council of State during the 29 years of validity of our Constitution. Fiscal Control is a public function in charge of the Office of the Comptroller General of the Republic, as the governing body of the same and of the Territorial Comptrollers, organisms that exercise fiscal oversight by conducting audits of the processes, affairs, programs or projects of the entities subject to control subsequently and selectively in order to evaluate and verify the proper management of the assets and funds placed under the administration for the fulfillment of the purposes of the State, reaching the process of fiscal responsibility as an instrument of compensation for fiscal damage Happened by the action or omission of State agents and / or individuals in the development of fiscal management activities.