Transformaciones Y Continuidades En Las Instituciones De Control Fiscal Capitulo 4- EL Espíritu Constituyente Del Control Fiscal

Abstract

This chapter addresses the complex discussion given by the National Constituent Assembly of Colombia of 1991 on the operation of fiscal control in the new social state of law. On the one hand, the process through which the constituent focused its attention on the division of powers is analyzed, trying to understand the processes that occurred in other countries of the world in which the classical division of the three branches of power public was overcome, to create the pillars of the balance of powers and autonomous branches that currently exists in Colombia. On the other hand, this chapter tries to analyze the positions and interests that promoted the discussion on the election mechanisms of the representatives of the fiscal branch at the national and territorial levels, which was crossed by a deep reflection of participatory democracy, representative, and the exercise of citizenship rights against fiscal control. Likewise, the discussion developed in the Assembly about the structure that should have the entities in charge of fiscal control is presented, taking into account international debates related to the court of accounts or unipersonal structure, and the need presented by some political sectors to privatize the control prosecutor to shield him from corruption. Finally, one of the innovations - despite its previous legal existence - of the constituent process, the General Audit of the Republic, is presented. The competences conferred by the constituent, the limits of its temporality and why its mandate was limited will be analyzed.