La reestructuración del sistema del control fiscal en Colombia

Abstract

Fiscal control is the basis for the effective achievement of the essential purposes of the State and its modernization, because the correct development of that function of the State ensures that the destination of public resources and the correct use of the assets of the State Nation align towards the plans, programs and projects that have been defined by the administration. Thus, it is necessary to identify the possible shortcomings of the fiscal control system, to avoid that public resources are misused and the goals of the State are diverted by not having efficient controls that allow acting with opportunity and effectiveness. Similarly, the integration of efficient mechanisms of fiscal control such as prevention, warning or concomitant, now assimilated by the internal control offices of state entities, in an external body such as the comptrollers, allow identifying in real time the possible Threats and risks of fiscal management with objectivity and transparency, without co-administration and exceptionally, a situation that addresses the criticisms of the model of the subsequent and selective control, which operates when the State's property detriment has already been consummated.