La importancia de la participación ciudadana en el ejercicio del control fiscal

Abstract

The Office of the Comptroller General of the Republic, hereinafter CGR, is the state body that oversees fiscal management over resources and public goods that make up the nation's heritage. This control body considers the intervention of citizens in the exercise of fiscal control fundamental. As a state agency, it is responsible for controlling the function of the administration and individuals who operate funds or goods of the Nation on behalf of the community, in accordance with the procedures, principles and systems enshrined in the Political Constitution of Colombia. The CGR, incorporates fiscal control through citizenship in a privileged manner as a strategy to achieve the correct use of public resources by considering citizens as necessary allies in the fight against the inefficiency and negligence of public entities and servants, generally infected by the corruption present in the administration of the country. The exercise of fiscal control allows the monitoring of public functions aimed at the improvement of economic and social development and, in turn, audits allow, in an efficient manner, greater vigilance over the administration of public resources. For this reason, the control entity carries out, through the Delegate Controllership, actions aimed at the promotion and participatory monitoring, which is understood as the methods of citizen and fiscal control through experiences, knowledge and commonly known methods.