Régimen de Responsabilidad Fiscal con Ocasión de la Gestión Fiscal de los Órganos Colegiados de Administración y Decisión (Ocad) en el Sistema General de Regalías en Colombia.

Abstract

The public function of fiscal control, of a constitutional nature, has as its main objective the guarantee and protection of public assets. This task is materialized through the fiscal responsibility process, established both in Law 610 of 2000 and in Law 14747 of 2011. A crucial aspect in this work is the control and surveillance of the resources generated by the exploitation of non-profit resources. renewables, called royalties. These resources constitute an essential component of public assets and, therefore, are subject to fiscal scrutiny and control by the Comptroller General of the Republic. It is important to highlight that, despite the relevance of this audit work, a significant deficiency has been identified in terms of the involvement of OCAD members in fiscal responsibility processes. To date, the connection or declaration of fiscal responsibility of these officials has not been verified. This situation raises questions about the effectiveness and exhaustiveness of the fiscal control mechanisms in relation to the management of public resources allocated through the General Royalties System. From this perspective, it is necessary to determine the fiscal responsibility regime of the OCADs in the General Royalties System in Colombia, for which a regulatory and jurisprudential analysis of the fiscal responsibility regime will be carried out, the functional framework of the OCADs will be established and Finally, your fiscal responsibility regime will be determined during fiscal management.