La rendición de cuentas como método para un control fiscal más efectivo

Abstract

Fiscal control as a public function in charge of decentralized entities implies the need to carry out plans, projects and policies, in which more time is invested in the identification of risks or the ways in which the public patrimony of the destination can be diverted initial for which it was assigned. The Fiscal Control exercised by the Comptroller General of the Republic, imposed by the Political Constitution and by the current regulations, seeks to deal in some degree with acts of corruption for embezzlement of public funds, but so far, the implementation of a control prior, a subsequent and selective control, a management control and results, have been almost inefficient at the time of showing effectiveness. It is for this reason that it is considered necessary to give strength to the rendering of accounts, as a tool from which the CGR, as the highest body, manages to identify the risks and act in a timely manner when it is also necessary. initiation of Fiscal Responsibility processes.