Los procesos de responsabilidad fiscal en el marco del ejercicio de control desarrollado por la Controlaría General de la República

Abstract

Fiscal control as a public function arises from the Social Rule of Law and has a very important constitutional basis, based on the need to limit the exercise of public power by the organs of the central sector. The protection of the State's patrimony is the fundamental element of this activity, which is developed by the Comptroller General of the Republic, as the maximum organ to carry out responsibility processes in cases in which resources are diverted or embezzled by any of the entities or individuals who are in charge of their administration. Within the framework of the fight against corruption in Colombia, fiscal control has served as an instrument to prevent the coffers of the State from being defrauded and, with this, to ensure that their missionary purposes, delegated to public entities, are fully complied with through the constant monitoring of their actions. However, the processes of Fiscal Responsibility are not always effective and present a number of shortcomings that prevent the restoration of the patrimony when it has been affected by the fraudulent or seriously culpable actions of those who administer them, which is a problem when exercising fiscal control and limiting the exercise of power.