Aplicación de la teoría de causalidad adecuada, en la determinación del hecho generador del daño al patrimonio público y su estructuración como elemento esencial de la responsabilidad fiscal en Colombia

Abstract

The article hints at the existence of various factors involved when determining the real, fundamental, and appropriate cause, embedded in the act that generates harm to public assets. It addresses the issues related to assigning fiscal responsibility to an individual whose negligent, careless, imprudent conduct, or intent to achieve the result, has led to the materialization of damage to public assets. This is represented by the depletion, reduction, harm, detriment, loss, or deterioration of public goods or resources, or the financial interests of the State. It suggests a commitment from the fiscal operator, as well as the other involved parties, to emphasize the detailed analysis of the action or omission that led to the legally relevant harmful event, ultimately obtaining the necessary and mandatory certainty regarding the third element, known as causal link (cause-effect), between the damage or impact on public assets and the behavior carried out by those who manage or contribute to fiscal management.