Normas constitucionales y legales del control fiscal en el marco de la evaluación integral de las contralorías territoriales

Abstract

The purpose of this document is oriented to identify those relevant aspects that with the issuance of Legislative Act No. 04 of 2020, transform the functional spectrum that by constitutional mandate is assigned to the Comptroller General of the Repub-lic; For this, the most relevant jurisprudential pronouncements will be analyzed, in our opinion, and whose analysis details the background and justification of the reg-ulatory development that has re-treated the evolution of the constitutional model of fiscal control in Colombia.

The foregoing, in order to determine whether, with the issuance of the aforemen-tioned act (which introduces the Concomitant and Preventive Fiscal Control), the old and proscribed “prior control” is resumed, which, at the time, led to a disastrous and lacking co-administration of responsibility in which powers of spending, inves-tigation and judgment coincided, blurring the essence of the fiscalization exercise and the autonomy and independence that assists it as a control body within the state structure (by virtue of Articles 113 and 117 of the Political Constitution).