El control fiscal, la responsabilidad fiscal y la conciliación administrativa

Abstract

This article covers issues related to fiscal control in Colombia, such as fiscal responsibility (as a type of autonomous responsibility), the regulatory gaps that can be found in the process that is carried out to determine fiscal responsibility, as well as establish and clarify some aspects of the role played by the national Office of the Comptroller General. At the same time, efforts will made to elucidate adverse effects that occur with the framework of the work carried out by Office of Comptroller General of the Nation, consisting of indirect pressure from public services to make certain important decisions in extraprocess stages, such as, for example, in the conciliation. The alternative mechanisms of conflict resolution are, therefore, as they are, however, they are not, generally, successful, because the decision of said caliber is taken, it is derived in the public service, it is investigated and it is attended in the fram ework . of a process of fiscal responsibility. Nuances and consequently, the officials preferred to avoid waste in a process of fiscal and disciplinary responsibility.