Revisión, análisis y estado del arte del control fiscal en colombia

Abstract

This document has compiled a compilation of the information found in various publications that deal with the origins and evolution of Fiscal Control in Colombia. This can be divided into three stages: 1) Its beginnings date back to the time of discovery and conquest, at this time the crown sent an official called a lieutenant of the Castile Accounting Office to supervise state assets; 2) This begins after the evaluation carried out by the Kemmere Mission of the existing system, concluding that a radical turn must be given to Fiscal Control and management of the finances of our country, thus, through Law 42 of 1923 the Office of the Comptroller General of the Republic and 3) this begins with the issuance of the 1991 Political Constitution, which tries to give a new orientation to the bodies that exercise Fiscal Control in Colombia, and rethink the procedures for its exercise Thus, the prior control is terminated and the subsequent and selective control is given way.