Observatorio de Política Pública de Control Fiscal
Envíos recientes
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Eficiencia y eficacia en la asignación y ejecución del presupuesto cultural: un desafío para las entidades territoriales en Colombia
(2021-12-10)In Colombia, the discussions on the budget of culture bring with them the stigma of a sector considered as 'the Cinderella' of national public spending, however the empirical evidence of this study shows that, in the ... -
Control fiscal y educación en los planes de desarrollo con enfoque territorial: Estado y marco analítico
(2023-07-10)Article 4 of Legislative Act 04 of 2019 (Congreso de la República, 2019) gave the General Audit of the Republic the constitutional mandate to carry out the annual certification of territorial comptrollers through management ... -
Evolución normativa y desafíos del control fiscal en Colombia
(2022-11-30)According to (Ferrajoli, 2015, p.859) “Politics must be conceived as an instrument for the realization and guarantee of the Law and particularly, of fundamental rights”. However, in Colombia, after the multiple reforms ... -
Explotación de la mendicidad ajena ejercida en contra de los menores de edad pertenecientes a la comunidad indígena Embera Chamí: análisis desde una perspectiva de judicialización del delito de trata de personas y conflicto jurisdiccional
(2022-06-07)The crime of human trafficking is a serious criminal problem that affects humanity, due to the imminent and flagrant violation of human rights, specifically the guarantees of the most vulnerable, in this sense, there is ... -
Implementación de la ley 1474 por las Contralorías Territoriales "Un superávit normativo que genera ineficacia y confusión"
(2021-12-01)The General Auditor of the Republic (AGR) is the fiscal control authority over the entities that in turn control the management of all State entities, becoming the apex of the control of the public management of those who ... -
El análisis de la contratación estatal como una herramienta de gestión del riesgo de corrupción en las regiones
(2021-12-01)This document compiles the experience of the Research and Analysis Group of the General Auditor of the Republic in strategic terms. This group was created in 2015 and is responsible for collecting and analyzing data that ... -
Documento metodológico para generar alertas tempranas que la participación ciudadana en el control fiscal del gasto público
(2021-12-01)The objective of this document is to demonstrate the relevance of citizen participation as a transversal principle that impacts fiscal control and contributes to the generation of public value. For this, it is essential ... -
Identificación de buenas prácticas del control social
(2021-12-01)With the Political Constitution of 1991 it can be seen with total clarity that Colombia is a Social State of Law, decentralized, with autonomy from its territorial entities, such as the Departments, Municipalities and ... -
Guia de análisis presupuestal
(2021-12-01)From the analysis of the contractual object1 it can be inferred that this work aims to be an input for the Office of Special Projects of the General Auditor of the Republic of generation of knowledge for later exercises ... -
Estrategias para el aumento de la cultura de la legalidad
(2021-12-01)Corruption is a serious detriment to the economy and society as a whole. Many countries in the world suffer from deep-rooted corruption that stunts economic development, undermines democracy, and spoils social justice and ... -
Revisión, análisis y estado del arte del control fiscal en colombia
(2021-12-01)This document has compiled a compilation of the information found in various publications that deal with the origins and evolution of Fiscal Control in Colombia. This can be divided into three stages: 1) Its beginnings ... -
El control fiscal ambiental
(2021-08-09)What has been the scope of the management of the comptrollers' offices in Colombia in view of their responsibility for vigilance and control over the entities that execute resources for the environment? -
La importancia del sistema nacional ambiental en la preservación y protección del medio ambiente Colombiano
(2021-08-29)The 1991 Constitution developed the protection of the environment as one of its fundamental pillars, so much so that it is often pointed out that this was an environmental Political Charter. It is the role of the Office ... -
Debilidad institucional de las Contralorías Departamentales según Índice Transparencia de las Entidades Públicas (ITEP)
(2021-08-29)In the dimension of the Decentralized Unitary Republic of the Colombian State, the territorial comptrollerships (Departmental, District and Municipal), in their capacity as technical entity with administrative and budgetary ... -
La elección de los contralores departamentales para el período 2016-2020: Un análisis prospectivo sobre el control fiscal y la paz territorial
(2021-08-29)The General Auditor of the Republic (AGR) is the entity of the State responsible for monitoring the territorial comptrollers' offices. The territorial comptrollerships are, in turn, responsible for monitoring the ... -
Informe: Metodología que debe utilizarse para su detección; Indicadores o información que deben ser verificados revisados para establecer un riesgo; Matríz de identificación y análisis de riesgos asociado a la contratación estatal.
(2021-08-29)This document was prepared for analysis and discussion within the framework of the project "Training and strengthening the competencies of officials in fiscal control and citizenship in national social control", with the ... -
Lineamientos para la revisión de los recursos y políticas del postconflicto
(2021-08-29)Document for the review of the guidelines to exercise control over control of fiscal, financial and political resources (plans, projects and programs) of the component “security, justice and demogracy for the peacebuilding ... -
Reseña ISSAI 1 “La Declaración de Lima”
(2021-02-12)