Análisis del marco normativo y su incidencia en sostenibilidad financiera de contralorías territoriales durante periodo 2019 - 2024

Abstract

This research analyzes the financial sustainability of territorial comptroller offices in Colombia by identifying the structural factors that influence their operational capacity and the efficiency of fiscal control. The study adopts a mixed-methods approach, combining quantitative and qualitative techniques, including document review, financial data analysis, and surveys applied to key actors within the fiscal control system. The results show that the financial sustainability of these entities is conditioned by the interaction of variables such as high expenditure rigidity, dependence on transfers from territorial governments, and restrictions imposed by the current regulatory framework. It was found that a significant proportion of the budget is allocated to operating expenses, which limits investment in modernization processes, technological innovation, and institutional strengthening. Likewise, fiscal dependency reduces budgetary autonomy and constrains strategic planning, while regulatory provisions aimed at fiscal discipline generate limitations that affect resource allocation. The integrated analysis of the findings leads to the conclusion that the financial sustainability of territorial comptroller offices is a structural and systemic issue, in which the identified variables interact to create a vicious cycle that weakens institutional capacity. In this context, a mismatch between assigned functions and available resources is evident, limiting the effectiveness of fiscal control and its impact on public management. Finally, the research highlights the need to adopt a comprehensive approach that includes regulatory reform, expenditure flexibility, strengthening of financial autonomy, and institutional modernization, in order to improve financial sustainability and ensure more efficient, timely, and value-oriented fiscal control.