Análisis Normativo y Jurisprudencial de la Responsabilidad Fiscal de Consultores y Asesores Derivado de su Actuación en Contratos

Abstract

This article analyzes the fiscal responsibility of advisors and consultants in public procurement in Colombia, based on the study of the current legal framework, constitutional jurisprudence, and specialized doctrine. It examines the elements that shape fiscal responsibility, the notion of fiscal management, and the evidentiary challenges related to the causal link between the consultant’s conduct and the patrimonial damage. In addition, it identifies regulatory gaps in defining behaviors such as “poor advice” or “deficient consultancy,” which leads to diverse interpretations and, at times, legal uncertainty. Finally, it highlights the need to achieve a balance between the protection of public assets and the guarantees of technical professionals, in order to strengthen the effectiveness of fiscal control without discouraging the participation of experts in public contracting. Keywords: Fiscal responsibility, fiscal management, advisors, consultants, public procurement, fiscal control, jurisprudence.