El control fiscal en los contratos de obra de la personería municipal de Villavicencio

Abstract

Public officials are persons exercising public functions established by law and the Constitution in a State entity, incorporated by designation or other legal process. In this regard, the State has an obligation to monitor the persons exercising public functions properly manage public resources (economic, financial, material and human) so that real investment and savings for the state is constituted and not a loss of wealth for the same. The controls exercised are used to determine the degree of responsibility of those who administer public resources and thus to impose sanctions under the law according to the degree of responsibility. Such monitoring is done through the Comptroller through a public function that aims at monitoring the fiscal management of the administration and individuals who manage public funds or assets, in later and selectively according to the procedures, systems and principles established by law.