Capítulo I - Política pública del control fiscal principios constitucionales de la gestión fiscal condiciones esenciales para garantizar los derechos fundamentales

Abstract

The guiding principles of fiscal control established in the 1991 Constitution have the function of guiding the fiscal management of both public and private institutions that administer resources of the nation, so that this is carried out in an economic, effective, efficient manner, with equity and taking into account the assessment of environmental costs. Likewise, the control entities that exercise oversight over fiscal management must perform an audit and control exercise that allows them to assess their compliance. This chapter aims to present a reading of the developments of each of these constitutional principles, based on jurisprudence, doctrine and applicable norms. The aforementioned, in order to promote a reflection on the challenges before the possible adjustments at the regulatory level of the public policy of fiscal control and the procedures that apply therein.