Análisis del control preventivo y concomitante en control fiscal colombiano

Abstract

This thesis analyzes the figure of preventive and concomitant fiscal control in Colombia, introduced by Legislative Act No. 04 of 2019 and regulated by Decree 403 of 2020. Its main objective is to determine whether this mechanism—designed to anticipate risks in public management—could evolve into a form of co-administration, thus undermining the autonomy of public managers. Through a legal approach supported by case studies such as APP Contract No. 001 of 2015 and Public Works Contract No. 016 of 2015, the study examines the normative, doctrinal, and jurisprudential boundaries of this type of control. The findings suggest that, although the concomitant control represents a meaningful improvement over purely ex post models, its implementation requires clearer methodologies and technical precision to avoid improper interference in administrative decision-making. The thesis proposes guidelines to reinforce the legitimacy of this mechanism, foster effective citizen participation, and ensure a balanced exercise of fiscal oversight.