Accountability y políticas públicas. Una perspectiva desde la fiscalización en el departamento del Valle del Cauca

Abstract

This paper analyzes the role of the audit function in the generation of effective and timely accountability processes at the territorial level, based on the study of the Public Policy on Childhood, Adolescence and Family in the Department of Valle del Cauca, carried out in the 2015 period.

Based on a comprehensive qualitative analysis, the mechanisms that were implemented for the evaluation of public policy were identified and analyzed, as well as their articulation with social participation, including the perception that the actors had regarding their participation in the process and the effect achieved.

As one of the main results, it was evident that there is an inadequate exercise of horizontal accountability and its articulation with social accountability. The audit of public policy presented weaknesses in its planning and execution regarding articulation with the community and audited entities, which does not allow the adequate development of accountability processes, subtracting the scope and the possibilities of replication and sustainability of these.

Based on the results, this study emphasizes the need to reform the audit process, based on a reengineering of control from the Good Government approach, with an efficient evaluation of the resources assigned to public policies, as well as its results that feed the administrative culture and future actions around public policy, that reach an adequate exercise of horizontal and social accountability, that is, an audit that compromises the involvement of the affected community, generating participation spaces that tend to improve your quality of life.