Control fiscal y educación en los planes de desarrollo con enfoque territorial: Estado y marco analítico

Abstract

Article 4 of Legislative Act 04 of 2019 (Congreso de la República, 2019) gave the General Audit of the Republic the constitutional mandate to carry out the annual certification of territorial comptrollers through management indicators. Subsequently, the Colombian government established that said certification has the purpose of measuring and qualifying [evaluating] the capacities of the territorial comptrollers to fulfill their functions (Gobierno de Colombia, 2020). In the same way, assuming fiscal control within the perspective of human rights (Moya v., 2019), it is necessary to establish measurement mechanisms that allow evaluating not only the management of the comptrollers, but also allow evaluating the achievement of the purposes of the state. This implies a perspective of evaluation of the management of the territorial comptrollers within the broader context of the planning and implementation of public policies executed by the subjects

that they monitor. The result and impact of fiscal control is not limited to the generation of products typical of fiscal control, but is extended and justified by the impact that said control has on the results and the impact that fiscal spending and the management of public servants has on the lives of citizens and the communities they inhabit. in particular, on the effective enjoyment of rights by the population in the territories. This is the application of the human rights perspective to the evaluation of territorial fiscal control