Eficacia de las acciones de la contraloría del Meta en la lucha contra la corrupción periodo 2016 a 2019 y el impacto de la reforma constitucional del año 2019 En el control fiscal

Abstract

This study presents the results of the investigation of different documentary sources aimed at the control of public resources in relation to the fiscal disciplinary processes generated by Contraloria Meta, against the administrative actions of contracts, collections and procedures as part of the public management in the fight against corruption. During the investigative process, a state of the art was organized to provide a contextualization of the fiscal references based on the applicability of three phases of approach to fiscal control given in Colombia. In the first part, the concepts of corruption and the perceptions generated about the various episodes that occurred at the national level and especially in the Department of Meta are analyzed, in it the incidence of the control role generated by the comptroller for these particular cases is evidenced. In a second phase, it frames the legal and constitutional conditions and guidelines that the role of the comptroller has and its regulatory scope. During the third phase, the organization and operation of the Contraloria General Meta was identified, as well as the constitutional reforms that impact its participation in administrative processes. Finally, it is analyzed in a fourth phase where a review of the actions carried out by the Contraloria General Meta is carried out, its findings and the fiscal scope to which it may be applicable, as well as the conclusions as a result of the investigation.