Transformaciones Y Continuidades En Las Instituciones De Control Fiscal Capitulo 6- Línea Jurisprudencial Control Fiscal En Colombia

Abstract

Colombia as a social State of law as an ethical-political project, has traced the routes, mechanisms and purposes necessary for the establishment of public morality and transparency in the management of public resources, which go beyond mere technical surveillance, it is about the construction of an authentic culture of public responsibility and social commitment, with a country that has a needy and unprotected population. So fiscal control must be configured in fundamental law, whose protections and safeguards propitiate the fight against corruption, against those who waste and take advantage of public resources denying opportunities for quality of life. Hence, investigate the way in which the magistrates of the High Courts have built and created the legal right of fiscal control, its architecture in which they have defined the subjects, the mechanisms, methods, systems and the transcendence of this as co-responsibility of all, therefore, it is necessary to strengthen a citizenship that contributes to the work of vigilance, control and undoubtedly efficiency and effectiveness of public resources that allow social peace. For what is necessary and fundamental the creation of an Observatory on Public Policy and Fiscal Control as a commitment in the fight against the immorality of the management of the treasury, and in the alternative of justice.