Control preventivo y concomitante en la reforma del sistema de control fiscal

Abstract

The Colombian fiscal control system was conceived as an instrument to fight corruption, as well as a way to verify the effectiveness and efficiency in the spending of public resources by state entities, as well as individuals that administer funds or public goods. The Comptroller General of the Republic and the territorial comptrollers' offices are the holders of this control, but during their history they were also paradoxically permeated by the evil that gave rise to their conception, corruption. Through "Trial and error", constitutional and legal reforms have been promoted throughout history, which sought, among other things, to provide the tools so that fiscal control bodies can carry out their task in a proven and transparent manner. In 2019, the last constitutional reform was approved and in 2020 its implementation is regulated, thus putting into a national reality, the implementation of a new model of fiscal control that aims to modernize the system in terms of effectiveness, maintaining its main characteristics in the retaking of elements tested in our state in past times. We are then faced with a model that seeks to redefine its scope, learning from experience, without falling into the mistakes of the past, but in this search, it may trigger some others, such as the weakening of the territorial comptrollerships, due to lack of elements that allow the exercise of territorial fiscal control in equality with the Comptroller General of the republic.