Control fiscal participativo: un camino hacia la construcción colectiva de lo público

Abstract

The proper management of public resources has always been one of the most important factors regarding the functions of the State, therefore, fiscal management becomes relevant with respect to citizen participation that emanates from the popular sovereignty that constitutes the source of power. This function presents problems in the face of the corruption of the Colombian State, since the low participation and the culture of corruption has permeated all the spheres of Colombian society, blurring the institutional legitimacy that is preached by the supreme audit institution that lies in the head of the General Comptroller of the Republic. However, the auditing entity promotes citizen participation mechanisms that tend to the proper functioning of fiscal management and government control of public resources, encouraging society to participate actively through digital mechanisms that seek to facilitate access to information by virtue of the principles of fiscal control. The articulation of instruments of participation finds its foundation in the phenomenon of globalization that has led to the internationalization of fiscal parameters that are increasingly oriented towards the digital and electronic world, which is why it is necessary to promote the process through public policies aimed at strengthening national identity and uniting the imaginary collective of Colombian society.