Perfil profesional para fallar procesos de responsabilidad fiscal

Abstract

The comptroller general of the republic is the authority defined by the constitution, to carry out surveillance and control of resources under fiscal management either that public resources are managed by individuals or state agencies; led processes to control such entity seeking to decide on the findings of heritage found connotation because of audits, or reports, as applicable, are called processes of fiscal responsibility. Regarding the monitoring of public resources of the Nation managed mode decentralized at different levels or turned over to state agencies and on which the CGR exercise prevalent or concurrent control, law 1474 of 2011 decided that they were constituted in each department and the Capital District, collegial departmental managers, consisting of a departmental manager and at least two provincial comptroller. Through a subsequent analysis, an objective critique of the implementation of the process of fiscal responsibility in Colombia is done, is complex in a supervisory body is try to realize the principle of justice when trying to order in a matter to people to adapt situations without understanding the context that surrounds them.