Control Fiscal y Consejo de Estado: controversias en el análisis jurisprudencial en Colombia

Abstract

The Office of the Comptroller General of the Republic or its delegated entities and the Departmental or Municipal Comptrollers, are the entities of fiscal control, in charge of advancing the respective investigations on the resources and property of the state that had been object of deviations or patrimonial detriment on the part of natural persons, legal persons or public servants who are in charge of the custody, and administration of these. Because fiscal control is a public function that monitors the management of the administration of these goods and services and is exercised in a subsequent and selective manner in accordance with the procedures and general principles established in the law. For its part, the jurisprudence of the Council of State opens a conceptual framework on the compliance of these constitutional precepts. Since the diversion of the treasury mainly affects the citizens in certain way to the economy and development of the country, from this approach the following hypothesis arises. If the general fiscal control principles are established in the law, ¿why should it go to the Contentious Administrative jurisdiction to protect the fundamental rights of citizens, since they are affected by the corruption of the custodians of the goods or State resources?