Implementación de la ley 1474 por las Contralorías Territoriales

Abstract

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 exercise functions granted by the Constitution. and the laws. Our Legislator has issued in recent years a large number of regulations aimed at preventing and reducing corruption rates by those who administer public resources and exercise power by virtue of their positions, most of them are the result of some circumstance or scandal. corruption, with the aim of preventing such negative impact situations from recurring. This tendency to over-regulate the issues in our legal system, have generated a surplus that ends up generating confusion in the legal operator and at the same time ineffectiveness of the measures adopted by these regulations. The validity of the law and of the legal norm in particular, can be evaluated from different points of view, according to the school of iusphilosophical thought to which it belongs: for iuspositivism, the only applicable law is the one in force; for natural law, the validity of the law is based on justice, that is, ‘it is in accordance with the general and axiomatic principles of law’; for its part, iusrealism gives value only to the effective norm, that is, to the one that is applied in the world of real life, to which it adequately regulates social phenomena and resolves them in their application. From a iusrealist perspective (sociology of law), it was evidenced that the territorial comptrollerships, in general terms, have not been fully applying the prevention and fight against corruption measures ordered by Law 1474, making it inefficient and therefore subtracting validity of the new anti-corruption statute.