Control fiscal y el detrimento patrimonial en Colombia

Abstract

In Colombia, fiscal control is a function of the Contraloría General de la República, its delegated entities and the Departmental or Municipal Comptrollerships, which are responsible for advancing the respective investigations at the moment of presenting a patrimonial detriment in the resources or property of the State that they are administered by legal persons, natural or public servants, exercise their public function of monitoring these assets at the time of cases of abuse of confidence to commit acts of deviation from them, must exercise later in all orders and levels according to to the general principles established in the Law, the respective investigation and surveillance of these assets. These entities of fiscal control, must be directed to achieve the compensation of the goods or resources that have been object of deviation or patrimonial detriment, according to the established by the Law 42 of 1993 and the Law 610 of 2000, which were modified in some sections of its articles by Law 1474 of 2011, which includes financial control, management and results governed by the principles of efficiency, economy and equity; in such a way that these investigations allow determining in a given period results that are related to the objectives of fiscal control by applying financial systems under the principle of legality of the different organs that make up the legislative and judicial branch in Colombia.